CHAPTER THREE
RESEARCH METHODOLOGY
3.1 RESEARCH DESIGN
This study will adopt a descriptive survey research design to investigate the impact of
effective customer service on organizational productivity in manufacturing Small and
Medium-sized Enterprises (SMEs) in Bauchi State, Nigeria. A descriptive survey design is
deemed appropriate because it allows for the systematic collection of data from a sample of
the population to describe the characteristics of the population or phenomena being studied
(Creswell, 2014). This design is particularly suitable for studies that aim to describe the
current state of affairs, identify relationships between variables, and provide insights into a
specific context without manipulating variables.
The choice of a survey design is justified by its ability to gather information from a large
number of respondents efficiently, using standardized instruments such as questionnaires.
This approach facilitates the collection of both quantitative and qualitative data, enabling a
comprehensive understanding of customer service practices and their perceived impact on
organizational productivity. Furthermore, the descriptive nature of the design will allow for
the identification of existing customer service practices, assessment of productivity levels,
and examination of the relationships between these variables as they naturally occur within
the manufacturing SMEs in Bauchi State.
This study will also employ a cross-sectional approach, meaning that data will be collected
at a single point in time. While a cross-sectional design does not allow for the establishment
of cause-and-effect relationships or the observation of changes over time, it is effective for
describing the characteristics of a population at a given moment and for exploring
correlations between variables (Saunders, Lewis, & Thornhill, 2019). Given the scope and
resources available for this undergraduate thesis, a cross-sectional descriptive survey design
offers a practical and robust framework for addressing the research objectives and questions.
3.2 AREA OF STUDY
The population of this study comprises all registered manufacturing Small and Medium-sized
Enterprises (SMEs) operating within Bauchi State, Nigeria. Identifying the exact number of
manufacturing SMEs in Bauchi State can be challenging due to the dynamic nature of
business registrations and the informal sector. However, for the purpose of this research, the
accessible population will be drawn from the list of registered SMEs available from relevant
government agencies and business associations in Bauchi State.
Key sources for identifying the population will include:
• Small and Medium Enterprises Development Agency of Nigeria (SMEDAN)
Bauchi State Office: SMEDAN is the primary agency responsible for the promotion
and development of the SME sector in Nigeria. Their database is expected to contain
a comprehensive list of registered SMEs, including those in the manufacturing sector.
• Bauchi State Ministry of Commerce, Industry and Tourism: This ministry is
responsible for regulating and promoting industrial and commercial activities within
the state and may have records of manufacturing enterprises.
• Corporate Affairs Commission (CAC) Bauchi State Office: The CAC is
responsible for company registration in Nigeria, and their records can provide a
foundational list of legally registered businesses.
Based on preliminary investigations and reports from agencies like SMEDAN, it is estimated
that there are several hundred SMEs operating in Bauchi State, with a significant proportion
engaged in manufacturing activities such as agro-processing, textiles, fabrication, and
construction materials production. The precise number of manufacturing SMEs will be
ascertained during the initial phase of data collection by consulting these relevant bodies to
ensure the representativeness of the sample selected for the study.
3.4 Population of the Study
The population of the study comprised of all staff of Nestle Nigeria Plc in Ogun State,
Nigeria. For the sake of convenience, the study selected one manufacturing firms namely
Nestle Nigeria Plc.
3.5 Sample and Sampling Technique
The study adopted the purposive sampling technique to select 450 staff from Nestle
Nigeria Plc, in Lagos State, Nigeria. The respondents were selected across management,
senior and junior levels.
3.6 Instrument for Data Collection
The research instrument used for data collection was the questionnaire. A questionnaire
was developed by the researcher to elicit information on the correlation among
“Accounting information system and profitability of the company” from the
respondents.
The questionnaire is divided into five parts. Part A elicited the information on the
personal data of the respondents such as gender, age, academic qualification,
professional qualification, years of experience and level/position at work.
Part B sought information on the effects of accounting information system sub-variables
(Sales Volume (SV), Capital Structure (CS), and Expenses (EX)) on profitability.
This part consisted of five items structured in a likert-scale format – strongly agree
(4), agree (3), disagree (2) and strongly disagree (1).
3.7 VALIDITY OF RESEARCH INSTRUMENT
Validity is the degree to which results obtained from the analysis of data actually
represent the situation under the study (Mungenda & Mungenda, 1999). Putting it in
another way, validity is the extent to which an instrument measures its stated
objectives. The validity of the study was done by checking its content, internal
validity, external validity and clarity of purpose by reviewing it with colleagues,
project supervisor and two other academic staff in the Department of Accounting,
University of Lagos. The items were modified and corrected where necessary to
reduce ambiguity and eliminate irrelevant items. Internal validity was ensured by
through appropriate selection of sample in order to have tight control for extraneous
variables. Also, external validity was ascertained by through the appropriate selection
of samples, which gives a fair representation of the entire population.
3.8 RELIABILITY OF RESEARCH INSTRUMENT
Reliability is the degree to which a research instrument yields consistent results after
repeated trials (Mungenda & Mungenda, 1999). Putting it in another way, reliability
seeks for uniformity in results when a research instrument is pre-tested in other areas
apart from the study area. To ensure reliability, a sample of thirty (20) staffs were
randomly picked from three selected firms in Ikeja Local Government Area of Lagos
State. The researcher administered the pre-tested questionnaires to the staffs and the
data obtained was analyzed using the Pearson correlation technique. The results
revealed that 73.4 % degree of association exists among the responses of the selected
staffs. Thus, the questionnaire was adjudged as reliable for data collection.
3.8 Method of data Collection
A self administered survey method through questionnaires was employed to collect data.
High response rate and minimum intervention bias from the researcher are advantages
of this method of data collection (Oppenheim, 2006). Efficient and accurate accessing
of information is a reason for employing this method. The questionnaire was
distributed to a random sample of staffs.
3.8 METHOD OF ANALYSIS
The data obtained from the administration of the questionnaires were analyzed using the
descriptive statistics techniques such as tables, percentage, frequency and mean.
Furthermore, the Pearson Correlation Analysis was employed to empirically ascertain
the degree of relationship between accounting information system sub-variables
(Sales Volume (SV), Capital Structure (CS), and Expenses (EX)) on profitability.
3.9 LIMITATIONS OF METHODOLOGY
The methodology adopted in the study is delineated to the data obtained and generated
from the sampled employees in the study area. The data were analyzed based on the
information provided by the respondents.