A.
Purpose of the Introduction
The Introduction serves as the foundation of the research study. It presents the problem,
context, rationale, and significance of the research. Specifically, it answers the following key
questions:
What is the study about?
Why is the study important?
What specific problem does the study aim to address?
B. Major Parts of the Introduction
1. Background of the Study
The Background of the Study provides the context of the research problem. It typically follows
a funnel approach:
Begins with a general discussion of the topic
Gradually narrows down to the specific issue or gap
Ends by establishing the need for the present study
This section should clearly justify why the research is necessary.
2. Statement of the Problem
The Statement of the Problem identifies the main issue that the study seeks to investigate. It
includes:
A general problem statement
A set of specific research questions
These questions must be:
Clear
Measurable
Directly aligned with the research title
3. Objectives of the Study
The Objectives of the Study are derived from the problem statement. They specify what the
research intends to achieve and include:
One general objective
Several specific objectives
Each objective should be stated clearly and should correspond to the research questions.
4. Significance of the Study
The Significance of the Study explains the importance and contributions of the research. It
identifies:
Who will benefit from the study
How they will benefit
Possible beneficiaries include:
Students
Accountants
Business owners
Teachers
Managers
Future researchers
5. Scope and Delimitation
The Scope and Delimitation defines the boundaries of the study. It clarifies what is included
and excluded in terms of:
Locale (where the study is conducted)
Respondents (who are involved)
Variables (what factors are studied)
Time period (duration of the study)
This section helps prevent misinterpretation of the research findings.
6. Definition of Terms
The Definition of Terms provides clear meanings of key concepts used in the study. Terms may
be defined in two ways:
Conceptual Definition – based on dictionary or theoretical meaning
Operational Definition – based on how the term is used in the study
This ensures clarity and consistency throughout the research.
A. Purpose of the Introduction – Example
This study examines the influence of financial literacy on budgeting practices among college
students. It aims to determine whether students with higher financial knowledge demonstrate
better budgeting behavior. This study is important because many students struggle with
managing their finances, which may lead to poor financial decisions and debt.
B. Major Parts of the Introduction with Examples
1. Background of the Study – Example
Financial literacy has become increasingly important in today’s complex economic environment.
Individuals are expected to make sound financial decisions regarding saving, investing, and
budgeting. However, many college students lack adequate knowledge and skills in managing
their personal finances.
In the Philippines, studies have shown that young adults often face financial difficulties due to
poor budgeting practices and limited financial education. This situation highlights the need to
examine how financial literacy influences students’ financial behavior.
Thus, this study aims to investigate the relationship between financial literacy and budgeting
practices among BS Accounting students.
2. Statement of the Problem – Example
This study aims to determine the influence of financial literacy on budgeting practices among BS
Accounting students.
Specifically, it seeks to answer the following questions:
1. What is the level of financial literacy of the respondents in terms of:
a. Saving
b. Budgeting
c. Investing
2. What is the level of budgeting practices of the respondents?
3. Is there a significant relationship between financial literacy and budgeting practices?
3. Objectives of the Study – Example
General Objective:
To determine the influence of financial literacy on budgeting practices among BS Accounting
students.
Specific Objectives:
1. To assess the level of financial literacy of the respondents.
2. To evaluate the budgeting practices of the respondents.
3. To determine the relationship between financial literacy and budgeting practices.
4. Significance of the Study – Example
This study will be beneficial to the following:
Students – to improve their financial management skills and budgeting practices.
Accounting Educators – to enhance teaching strategies related to financial literacy.
School Administrators – to design programs that promote financial awareness.
Parents – to guide their children in managing finances responsibly.
Future Researchers – to serve as a reference for related studies.
5. Scope and Delimitation – Example
This study focuses on the relationship between financial literacy and budgeting practices among
BS Accounting students of NDJC during the Academic Year 2025–2026.
The respondents will be limited to third-year students. The study will consider variables such as
saving, budgeting, and investing knowledge. Other factors such as family income and personality
traits are excluded.
6. Definition of Terms – Example
Financial Literacy – the ability to understand and apply financial concepts such as
saving, budgeting, and investing. (Conceptual)
Budgeting Practices – the methods used by students to plan and control their income and
expenses during the study period. (Operational)
Saving – setting aside a portion of income for future use.
Investing – allocating money into financial assets with the expectation of generating
profit.