There are many research methodologies available for doing research. Surveys were used to collect data, which enabled the researcher to generalise the findings from a sample of responses to a population and make inference about some characteristics involved (Creswell, 1994). Survey research is probably the best method available to the social scientist interested in collecting original data for describing a population too large to observe directly (Babbie, 1995). A survey was preferred over other methods since the results can be generalised and information can be gathered by using questionnaires. This method involved using a sample to represent a large population, helped to lower the costs in terms of time and money and so is economical compared to other qualitative methods such as ethnographic approach. As explained earlier, survey allows generalisation of the results from a sample representative of a
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population. When it is executed in a cross sectional design, a large volume of information can be gathered within a short period of time in an economical manner unlike other qualitative methods. Survey results could highlight broader and more general patterns and relationships. This would provide the researcher with a basis for the formulation of explanation and theories. In addition self-administered survey is the easiest way of retrieving past information from a large set of people. Survey, which allows anonymity of respondents, can also encourage frankness when sensitivity is involved.
Finally, research results through survey are convincingly used for various purposes and in many competitive decision making situation. Zeisel (1984), for instance points out that the ‘apparent exactness and rigorousness of statistical analysis of survey data, is a useful device to win arguments with people who do not understand the value of qualitative knowledge in scientific research’. Thus, researches conducted through survey in high reliability manner seize the attention of any reader. The other advantage also, this method enable the researcher to identify the patterns in the data and association between variables, thus provide a basis for a formulation of explanation and theories, and also for achieving the research objectives (Fink &
Kosecoff, 1985).
Nevertheless, survey has several disadvantages. Due to the ‘socially acceptable impression factor’, respondents have the tendency to exaggerate or understate their responses by giving favourable responses. Biased responses could arise directly as a result of the possible influence of the perceived purpose of the survey and or the researchers’ personal characteristic. Thus, if this occurs, it would affect the research
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accuracy and precision. Another weakness charged at survey is that it is inherently superficial. Proponents of interpretive research such as Blumer (1956), for instance, argues that studies that aim to bring out the relationships between variable omit ‘the process of interpretation or definition that goes on human group’. Thus survey done through survey may miss subtle differences in behaviour or views between different respondents, and the respondents’ answers may not represent their action. Finally, one of the limitation of mail surveys among an industrial population is low response rate (Harzing, 1979). For regular mail surveys without a telephone follow-up response rates typically vary between 6% and 16%. A cross-sectional survey approach was conducted and one questionnaire was used to collect the data for both budget preparers and budget users on a cross section of Malaysian local authorities. It is also designed to directly address the hypotheses outlined in Chapter Three.
5.3.1 Population and Sample
The population of the study is budget preparers and budget users of the Malaysian local authorities, which are identified as those officers involved and have influence in the budget setting. For budget preparers, they involved themselves in the budget preparation of their department and for budget users they are responsible in implementing the agreed budget and some of them are also involved in both the preparation and also implementation of the budget. They were selected because of their involvements and influenced over the budget setting of their organisation. Some of them are directly involved in the budget preparation and in the budget setting process of their organisation while some are directly involved in the implementation of the budgets for their department and some they are involved directly for both preparation and implementation of the budget. For this study, those who are involved
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in preparing the budget for other people or division/ department are known as budget preparers, and those officers such as division heads or section heads that make used of budgets prepared by others are known as budget users.
5.3.2 Sampling Frame
As stated earlier, the samples of this study are officers that are involved and have influenced in the budget setting of Malaysian local authorities. The sample was drawn from the directory of local council provided by the Ministry of Housing and Local Government of Malaysia. The total population for the study was estimated to be around 1432 respondents based on their position from the organisation chart provided by the Ministry of Housing and Local Government of Malaysia.
Because of financial and time constrained, the survey was only made in West Malaysia. The local councils in East Malaysia were not included because they are too costly to access since most of them are distantly located and accessibility are mostly by air. Based on the Directory of Malaysian Local Authorities provided by the Ministry of Housing and Local Government of Malaysia and discussion with the bursar of each category of the local council, there are 1,044 potential respondents for this study of which the number of potential respondents were calculated based on the organisation chart of the local authorities. All head divisions and several section heads were included in the survey. For district councils, which are mostly small and have 5 division’s heads, not including the secretary of the district council and the accountant. Therefore for the purpose of getting the population for the district council category, researcher identified that there are 7 potential respondents from each district council. The same formula was also used to calculate the potential respondents for
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both city halls and town councils categories. As for the city halls and town councils the organisation are much bigger than district councils and thus section heads were included in the calculation and based on the organisation chart the number of potential respondents were 15 each for the town council and 30 each for the city council