FEDERAL POLYTECHNIC ILE-OLUJI

SCHOOL OF BUSINESS AND MANGMENT STUDIES

DEPARTMENT OF ACCOUNTANCY

PROJECT GUIDE

FORMAT OF WRITING AND PRESENTING

A RESEARCH REPORT

A Research Guide For

Higher National Diploma / Ordinary National Diploma Students

Prepared By

Department of Accountancy

January, 2023
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 PREAMBLE

The completion of a research project is a vital requirement for students to earn their

degrees at tertiary educational institutions. The process of composing a research project

involves systematically addressing a specific research problem. Although the format may

vary among educational institutions, the fundamental elements remain consistent.

Unfortunately, many students fail to adhere to the prescribed guidelines for project writing

and often do not give it the attention it deserves. Some even deviate from their supervisors'

guidance and experiment with unconventional methods, which can prove to be

counterproductive.

This "Research Project Guide and Format for Writing and Presenting a Research

Report" has been designed to simplify and illustrate the standards expected of both students

and their supervisors during the research project process. The primary objective of this guide

is to offer a comprehensive explanation of the various components involved in crafting a

research project. It comprises two parts: Part one thoroughly covers the constituent parts of a

research report, including the preliminary pages, major chapters, subheadings, and a step-by-

step guide on conducting a research project. Part two outlines the format for writing and

presenting a research report. This manual encapsulates the fundamental principles of

composing a high-quality research report and provides essential details applicable to various

levels of study (undergraduate, ND, and HND), as endorsed by the School of Business and

Management. Studies, Federal Polytechnic, Ile-Oluji, Ondo State.

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 Part 1

Research Project Manual for Polytechnic Students in Nigeria

A. Preliminary Section:

Title Page i
Certification Page ii
Dedication iii
Acknowledgement iv
Table of Contents v
List of Tables vi
List of Figures vii
Abstract viii

B. Main Body of the Report

N: B: The titles of the chapters are usually written in capital letters and at the
center of the page while the sub titles or sub-topics that appear under them are
usually written in small letters starting from the edge of the margin. The first letter
will be in Capital Letter.

CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

1.2 Statement of the Problem
1.3 Research Questions
1.4 Objectives of the Study
1.5 Hypotheses of the Study
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitation(s) of the Study
1.9 Operational Definition of Terms

CHAPTER TWO

LITERATURE REVIEW
2.1 Introduction
2.2 Conceptual Review
2.3 Theoretical Review
2.4 Empirical Review
2.5 Gap in the Literature

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CHAPTER THREE

METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Population of the Study
3.4 Sample Size and Sampling Technique
3.5 Sources of Data
3.6 Instruments of Data Collection (Primary Data)
3.7 Validity and Reliability of instruments (Primary Data)
3.8 Method of Data Analysis

CHAPTER FOUR

RESULTS AND DISCUSSION

4.1 Introduction
4.2 Data Presentation and Analysis
4.3 Discussion of Findings: Testing of Hypotheses
(Where hypotheses have been stated in chapter one).

CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Introduction
5.2 Summary of Chapter one to Four with emphasis on Summary of Findings
5.3 Conclusion
5.4 Recommendations
5.5 Contribution to Knowledge
5.6 Suggestion for further Research (For HND)

References

Appendix

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 CHAPTER ONE

INTRODUCTION

1.1 Background to the Study

The background establishes the initial ambiance of your research. The researcher is
required to thoroughly and persuasively delve into the introduction, outlining the
background, necessity, and justification for the chosen subject. It commences by
presenting the broader theme, offering fundamental information about the primary
variable under investigation from a global perspective, and subsequently, it funnels
down to a more focused research context.

1.2 Statement of the Problem

Clearly outline the particular problem being investigated, stemming from identified
gaps in the current body of knowledge, and explain how this study aims to address
and bridge those gaps.

1.3 Research Questions

The Research Questions‟ is a question format of the objectives e.g. using the
example above:

• To what extent would male and female students differ in their

Chemistry performance in the Senior School Certificate Examination?

1.4 Objectives of the Study

The purpose of the study is usually an amplification of the title. Let us consider one
example:

“Auditor Independent and Financial Performance of Oil and Gas Companies in

Nigeria"

The purpose of the study can be stated

thus:

The purpose of this study is to examine the independent auditor effect on financial
performance of Oil and Gas Companies in Nigeria. The specific objectives are as
follows:
• To assess the extent to which independent of auditor influences earnings
per share of oil and gas companies in Nigeria.
• To determine the relationship between auditor independent and return on
asset of oil and gas companies in Nigeria.
• To examine the effect of auditor independent on return on equity of oil and
gas companies in Nigeria.
• To investigate……………………………………………………………

The selection of specific objectives should align with the variables incorporated into
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your research. In our illustration, we have employed variables such as Earnings per
share, return on asset, and return on equity to broaden the study's scope. It's
imperative to confirm that the chosen variables are directly pertinent to your research.

Now, from your understanding of our discussion, provide a suitable variable to

form the fourth objective in the example above.

1.5 Hypotheses of the study

The Hypothesis‟ is a testable form of the objectives and must be stated in the null
form be accepted or rejected at the point of testing; e.g. using the example above:

 There is no significant difference between male and female students in their Chemistry
performance in the Senior School Certificate Examination.

1.6 Significance of the Study

Indicate those that will benefit from findings of the study and how.

1.7 Scope of the Study

The scope of the study should cover both the content scope and geographical scope.

1.8 Definition of Terms

State clearly the definitions of some variables that might be confusing to the reader.

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 CHAPTER TWO

LITERATURE
REVIEW

2.1 Introduction

This segment aims to explore fundamental conceptual aspects concerning both

Independent and dependent variables. It will delve into the theories applied in the analysis of

independent variables and review the diverse empirical studies that have shaped the current

understanding in this field. To be precise, the chapter is organized into subsections. Sub-

section 2. 2 is the conceptual review of the key concepts which forms the foundation for the

study. Sub-section 2.3 examined the various theoretical frameworks for the study. Sub-

section 2.4 provides the empirical evidence and sub-section 2.5 is the Gap in the literature.

2.2 Conceptual Framework

The study should include the conceptual framework, which should be presented along
with explanations of the connections and relationships within it.

2.3 Theoretical Framework

In this section, it is essential to provide an overview of the key theories associated

with the subject matter and illustrate how these theories are pertinent to your
research.

2.4 Empirical Review

Empirical research encompasses an abstract quality, reflecting its essence in the need
to clarify the study's objectives, delineate the chosen sample and sampling methods,
elucidate the tools employed for data collection, articulate the approach to data
analysis, and highlight the principal discoveries derived from the reviewed studies. It
is imperative that the studies under scrutiny maintain a direct relevance to the subject
of your own research endeavor.

2.5 Gap in the Literature

The literature that has been examined should be condensed into a summary.
Furthermore, it's essential to highlight the existing gaps in this literature, which will
provide the rationale for your own research.

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 CHAPTER THREE METHODOLOGY

Start with an introductory statement such as this:

In this chapter, the processes and procedures that were followed in carrying out the study are
discussed under the following sub-headings:

3.1 Introduction
3.2 Research Design
3.3 Population of the Study
3.4 Sample Size and Sampling Techniques
3.5 Sources of Data
3.6 Instruments of Data Collection
3.7 Validity of the Instrument
3.8 Reliability of the Instrument
3.9 Method of Data Analysis

3.1 Introduction

3.2 Research Design

State the design you want to use and the justification for such design.

3.3 Population of the Study: The entire group of individuals to whom the study's
conclusions will be applied. Specify the study's participant or subject population.

3.4 Sample Size and Sampling Techniques

The sample pertains to a subset of the overall population under investigation. The
sampling method encompasses the strategies employed to select this particular subset
from the larger population. Clearly specify the size of your chosen sample.
Additionally, elucidate the rationale behind opting for this specific sampling approach
and how it aligns with the goals and context of your study.

3.5 Sources of Data Collection

State clearly the sources of data collection

3.6 Instrument for Data Collection

You are required to provide a comprehensive description of all the tools employed for
data collection in your project. These tools encompass a variety of items such as
questionnaires, interview guides, sociometric measures, rating scales, assessments,
government records, and more. It is imperative to elucidate each instrument, delineating
its structure, organization, and the manner in which it is designed in relation to
anticipated responses and associated significance or value.

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3.7 Validity of the Instrument and Reliability of the Instrument

Validity of the Instrument

A thorough explanation of the steps undertaken to validate your research instruments

is essential. These steps typically encompass aspects like evaluating face and
content validity, establishing construct validity, assessing concurrent validity, and
other relevant considerations, all tailored to the specific characteristics of your
research.

3.8 Reliability of the Instrument

Describe the reliability assessment process, detailing the method used, the procedural
steps, and the outcomes. Elaborate on the specific type of reliability analysis
employed, providing a rationale for the choice. This may encompass procedures such
as test-retest, split-half analysis, or other relevant methods, depending on the study's
characteristics.

3.9 Method of Data Analysis

Describe the statistical techniques employed in the analysis, including the utilization
of percentages, frequency counts, averages (mean), measures of dispersion (standard
deviation), chi-square tests, t-tests, analysis of variance (ANOVA), graphical
representations like bar charts, pie charts, histograms, graphs, and others. Justify the
choice of these methods based on the specific characteristics and requirements of your
study.

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 CHAPTER FOUR

RESULTS AND
DISCUSSION

This is the section dedicated to presenting your research outcomes in a structured and
comprehensive manner. It should provide ample detail to substantiate any deductions
drawn from the data. To effectively summarize and illustrate the data, exercise care in
incorporating tables and figures. Sequentially number the tables in correspondence with
their appearance in the text. When making references to these tables or figures, employ
phrases such as "refer to Table 2" or "as depicted in Table 2." Refrain from utilizing vague
references like "the table below" or "the table above."
Start Results section with an introductory statement such as this:

4.1 Introduction
4.2 Data Presentation and Analysis
4.3 Discussion of Findings: Testing of Hypotheses
(Where hypotheses have been stated in chapter one).
Testing of Hypotheses
4.3.1 Hypothesis 1
4.3.2 Hypothesis 2
4.3.3 Hypothesis 3 etc.

Discussion of the Findings

In this section, you will expound upon your research outcomes, elucidating the
discoveries made, and elucidate your support or non-support for the main hypotheses
of the project. It is imperative to highlight both commonalities and disparities between
your results and prior research outlined in the literature review while offering your
unique interpretations. To effectively discuss your findings, three key objectives
should be addressed:
(1) Articulating your specific findings,
(2) Analyzing the congruence or incongruence of each finding with the previously
cited literature, and
(3) Contextualizing your work by rationalizing the alignment or misalignment of your
findings with the body of existing research. For instance, if your study yields five
distinct sets of findings, each of these should be scrutinized individually based on the
three aforementioned points.

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 CHAPTER FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

After presenting results and analysis, the researcher is now in a position to discuss findings
and draw conclusions and implications.

Start with an introductory statement such as this:

This chapter presents Discussion of the findings, Conclusion, Implications of the study,
Recommendations, Contribution to knowledge and Suggestions for further study.

5.1 Summary
This section should contain a concise summary of chapter one to chapter four and
emphasize on Summary the findings by listing them out, point by point. You can
use any of these sentences as your introductory statement: The following are the
major findings: or the results revealed the following major findings: or Based on the
analysis of data the following findings emerged:

5.2 Conclusion
Draw up a summary of the entire work as your conclusion.

5.3 Recommendations
This should flow from the findings of your study.

5.4 Contribution to Knowledge

What contribution has the project made or added to existing knowledge. How has the
study helped to resolve the original problems which led to the investigation.

5.5 Suggestions for Further Study

Indicate the possible dimensions that your work could address.

REFERENCES
- APA format should be strictly adhered to.
- All literature/illustrations/figures used must be well cited. Students must be conscious
of plagiarism.

APPENDICES
Order of Arrangement
- Letter of Introduction from Head of Department to the field
- Letter of Attestation from the field i.e. where the study was carried out
- Instruments/Packages

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Important Note
- Project title should contain a maximum of 25 words
- All chapter titles in block letters and center placed
- All sub-headings in initial capital except words like in, on, of, the, a, an etc.
- All chapters and Sub-headings in bold text
- Use A4 size of paper
- Set equal margins of 1inch
- Use Times New Romans font style with 12 font size
- Justify the typing lines
- Each chapter must start from a new page
- Use indented paragraph in typing the body of the report
- Use double line spacing

All HND students are to submit soft bound copies of their projects for moderation and
defense. It is after their oral defense and corrections that they submit the hard bound copies.

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Final Binding of Project
All final projects are bound with hard cover with the navy blue colour:

Submission

Students are to submit three hard copies and two soft copies in CD-ROM to the
Department and Library. The HOD and supervisor must have signed their part on the
certification page.

SAMPLE OF PROJECT

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 Title

By

Name in this order: first name, middle name and surname in capital letters Matric
Number

A Project Submitted in Partial Fulfillment of the Requirements for the Award of

Higher National Diploma in Accountancy at the Department of Accountancy
School of Business and Management Studies Federal Polytechnic
Ile-Oluji, Ondo State

Certification Page

CERTIFICATION
This is to certify that this study was carried out by Matric Number
in the Department of Accountancy, School of Business and Management Studies.
Federal Polytechnic, Ile-Oluji, under my supervision.

Supervisor’s Name

Supervisor Sign & Date

Name

HOD Sign & Date

Name

External Examiner Sign & Date

Dedication Page

DEDICATION

Acknowledgement Page

ACKNOWLEDGEMENTS

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Preliminary Section:
i. Title Page
ii. Approval Page
iii. Dedication
iv. Acknowledgement
v. Table of Contents
vi. List of Tables
vii. List of Figures
viii. Abstract

B. Main Body of the Report

N: B: The titles of the chapters are usually written in capital letters and at the center of the page while the
sub titles or sub-topics that appear under them are usually written in small letters starting from the edge of
the margin. The first letter will be in Capital Letter.

CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Research Questions
1.4 Objectives of the Study
1.5 Research Hypotheses
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Limitation(s) of the Study
1.9 Definition of Terms

CHAPTER TWO
LITERATURE REVIEW
2.1 Introduction
2.2 Conceptual Review
2.3 Theoretical Review
2.4 Empirical Review
2.5 Gap in the Literature

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CHAPTER THREE
METHODOLOGY
3.1 Introduction
3.2 Research Design
3.3 Population of the Study
3.4 Sample Size and Sampling Technique
3.5 Sources of Data
3.6 Instruments of Data Collection
3.7 Validity and Reliability of instruments
3.8 Method of Data Analysis

CHAPTER FOUR

RESULTS AND DISCUSSION

4.1 Introduction
4.2 Data Presentation and Analysis
4.3 Discussion of Findings: Test of Hypotheses (where hypotheses have been stated in chapter one).

CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction
5.2 Summary of Chapter one to Four with emphasis on Summary of Findings
5.3 Conclusion
5.4 Recommendations
5.5 Contribution to Knowledge
5.6 Suggestion for further Research (For HND)

References

Appendix

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Abstract
The abstract is written as a mini-paper, i.e., it contains the following information in this order:
Introduction: a few sentences to provide background information on the study. Methods: techniques used.
Results: the major results of the study, and recommendations.

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Note.

APA Referencing Style 7th Edition.

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