Module 4 SLP Assignment

Running head: research questions 1

research questions 8

Module 4 SLP Assignment

Alejandro Méndez

Trident University


Module 4 SLP Assignment

This SLP will propose a topic for my dissertation, establish variables related to the topic and three research questions related. Finally, the SLP will indicate the methodology, the theoretical framework and three hypotheses proposed for my dissertation.

Dissertation Topic

Not-for-profit organizations (NPO) are entities organized under state law and created for purposes other than earning profits and which do not distribute earnings to its members, directors or officers.

The NPOs could be exempt from federal income taxes if they are organized and operated for religious, charitable, scientific, public, literary and educational purposes (26 USC §501).

NPOs made material contributions to our society, but they will operate in the long run if they follow appropriate managerial accounting. Taliento and Silverman (2005) approached this subject as a leadership concept, “business leaders’ lack of real understanding of what it takes to lead a nonprofit undermines the effectiveness of the contribution they are attempting to make and hurts the nonprofit sector’s performance” (p. 5).

Since I consider that this topic is interesting, I would like to propose as dissertation topic: The management accounting needs of small not-for-profit organizations. This research will help management of NPOs see the value of management accounting.

I conducted preliminary research on this topic in Proquest Dissertations database and academic journals and found a small amount of existing research on the relevance of management accounting information for small NPOs.

The independent variable would be the development of management accounting practices, and the dependent variable would be the not for profit organizations reflected as the size, the net earnings, and the years of existence.

Research Questions

This section proposes three research questions as follows:

1. As the management accounting practices increase, the size of the NPO increase?

2. As the management accounting practices increase, the net earnings of the NPO increase?

3. As the management accounting practices increase, the years of existence of the NPO increase?

The research questions proposed have the following characteristics that allow concluding that they are well formulated:

· Clearly articulate the specific objectives and purposes of the research.

· Serve to further focus on the research.

· Will help to create new knowledge.


This section describes Hypotheses 1 through 3.

1. The management accounting practices are positively related to the size of the NPO.

2. The management accounting practices are positively related to the net earnings of the NPO.

3. The management accounting practices are positively related to the years of existence of the NPO.


The dissertation will use a quantitative research method. A web-based survey will be conducted to examine the relationship between management accounting and small NPOs. The following questions could be considered in the survey:

· The range of total assets of the NPO

· Accumulated earnings or deficit?

· Years in existence?

· Role clarity – Board/manager

· Request exemption to the federal/state government?

· Established internal controls? Reconciliation of bank accounts are conducted on a monthly basis?

· Established a budget? If yes, material deviations from the budget are evaluated?

· Operational reserve for emergencies and future development?

· Established a mission statement?

· Policies?

· Metrics established? Analyzed?

· File tax returns?

Theoretical Framework

Chikere and Nwoka (2015) indicated that systems theory of management “focuses on the relations between the parts, rather than reducing an entity into its parts or elements. The organization is considered as a system having integrated parts that must be coordinated for efficiency and effectiveness” (p. 1).

I will analyze the Systems Theory as the theoretical framework of my dissertation. This theory established that one part affects another, and therefore all departments and divisions of the organization are interconnected. Analysis of these connections could help to explain how, why and when the management accounting practices and the size, the net earnings and the years of existence of the NPO are related.

In conclusion, I proposed a topic for my dissertation: The management accounting needs of small not-for-profit organizations. This topic fits within the field of business and will create new knowledge because I identified well-formulated research questions and hypotheses.

Finally, I understand that the following modules and courses would allow me to evaluate and modify the proposed topic, the theoretical framework, the research questions, and the hypotheses.

You did a fine job, Alejandro.

The only shortcoming was the phrasing of the research questions. they are actually statements with question marks. Change the wording to What is the relationship between MAP and the size of the NPO increase?

Dr. Cromer

References Chikere, C. C., & Nwoka, J. (2015). The Systems Theory of Management in Modern Day Organizations – A Study of Aldgate Congress Resort Limited Port Harcourt. International Journal of Scientific and Research Publications, 5(9), 1-7. Internal Revenue Code, 26 USC §501 (1986). Taliento, L., & Silverman, L. (2005). A corporate executive’s short guide to leading nonprofits. Strategy & Leadership, 33(2), 5-10.