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HI5020 T3 2019 Corporate Accounting

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HI5020 Corporate Accounting T3 2019 Holmes Institute

Assessment Details and Submission Guidelines
Trimester T3 2019
Unit Code HI5020
Unit Title Corporate Accounting
Assessment Type Individual Assignment
Assessment Title Raising funds for corporate operations and liabilities, provisions, contingent liabilities and contingent assets. Measurement Basis for Assets.
Purpose of the assessment (with ULO Mapping) This assignment aims at developing a clear understanding of students on different sources of funds used/raised by companies. They will need to identify different sources of fund used by two selected companies, discuss the evolution of the sources of fund used by the selected companies over a period of 5 years. They will have to relate the relative merits of different sources of funds used by the selected companies and shed lights on why the selected companies are using different sources of fund differently. Students will also have to summarise the key concepts under the AASB 137 ‘Provisions, Contingent Liabilities and Contingent Assets and identify use of this standard by the selected companies. Students will have to identify all different categories of assets recorded by the selected companies and examine the measurement basis used by the company for each class of assets. (ULO 1, 2, 4, 5, 6, 7).
Weight 40 % of the total assessments (Written assignment 30 % + Presentation 10 percent)
Total Marks Written assignment 30 marks + Presentation 10 marks
Word limit 3,000 words ± 500 words
Due Date Assignment submission: Final Submission of individual Assignment: 11:59 pm Friday, Week 10   Late submission incurs penalties of five (5) % of the assessment value per calendar day unless an extension and/or special consideration has been granted by the lecturer prior to the assessment deadline.
Submission Guidelines All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page.The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style.

Assignment Specifications HI5020 Corporate accounting

Purpose:

This assignment aims at developing a clear understanding of students on different sources of funds used/raised by companies. They will need to identify different sources of fund used by two selected companies, discuss the evolution of the sources of fund used by the selected companies over a period of 3 years. They will have to relate the relative merits of different sources of funds used by the selected companies and shed lights on why the selected companies are using different sources of fund differently. Students will also have to summarise the key concepts under the AASB 137 ‘Provisions, Contingent Liabilities and Contingent Assets and identify use of this standard by the selected companies. Students will have to identify all different categories of assets recorded by the selected companies and examine the measurement basis used by the company for each class of assets.

HI5020 Corporate Accounting
HI5020 Corporate Accounting

Assessment task:

Collect the latest annual reports of Two (2) ASX listed companies for the last 3 financial years. Based on your collected annual reports, do the following tasks:

  • Identify the different sources of fund that have been used by your selected companies.
  • Examine the evolution of the sources of fund used by the company over the last three financial years with specific focus on the changes of different sources of funds.
  • Identify the percentage of the fund that is internally generated and the percentage of the fund that is externally generated for each selected company.
  • Explain the relative merits and shortcomings of the different sources of fund used by your selected companies.
  • Critically examine different types of liabilities shown in the balance sheet of your selected companies? Identify which ones of the liabilities are interest bearing and which ones are not interest is bearing.
  • Critically examine the key provisions under the AASB 137 ‘Provisions, Contingent Liabilities and Contingent Assets.
  • Identify if your selected companies have made any reference to this particular standard (AASB

137) in their annual reports.

  • Identify all different categories of assets recorded by the selected companies.
  • Critically examine the measurement basis used by the company for each class of assets recoded by the selected companies.

Assignment Structure should be as the following:

Instruction for video presentation:

Based on your written assignment you will have to make a summary video presentation at a length of 10 minutes. Your presentation should explain the assignment tasks and your key findings. You will have to upload the presentation in You Tube and submit the you tube link at Blackboard so that the marker can watch and mark your presentation. Your presentation will be marked based on the following criteria:

  Presentation Style (3 marks) Content (4 marks) Clarity of the presentation (3 marks)
Excellent 3-2.5 4-3 3-2.5
Very good 2.5-1.75 3-2.5 2.5-1.75
Good 1.75-1.5 2.5-2.00 1.75-1.5
Satisfactory 1.5-1.00 2.00-1.00 1.5-1.00
Unsatisfactory 1.00-0 1.00-0 1.00-0

Marking criteria HI5020

Marking criteria Weighting
Abstract 1%
List of content & overall presentation of the assignment 1%
Introduction 1%
Identify the different sources of fund that have been used by your selected companies. 1%
Examine the evolution of the sources of fund used by the company over the last three financial years with specific focus on the changes of different sources of funds. 3%
Identify the percentage of the fund that is internally generated and the percentage of the fund that is externally generated for each selected company. 2%
Explain the relative merits and shortcomings of the different sources of fund used by your selected companies. 3%
Critically examine different types of liabilities shown in the balance sheet of your selected companies? Identify which ones of the liabilities are interest bearing and which ones are not interest is bearing. 3%
Critically examine the key provisions under the AASB 137 ‘Provisions, Contingent Liabilities and Contingent Assets. 3%
Identify if your selected companies have made any reference to this particular standard (AASB 137) in their annual reports. 4%
Identify all different categories of assets recorded by the selected companies. 3%
Critically examine the measurement basis used by the company for each class of assets recoded by the selected companies. 4%
Conclusion 1%
Total in Written Assignment 30%
Video presentation 10%
Total 40 %

Marking Rubric

  Excellent Very Good Good Satisfactory Unsatisfactory
Identify the different sources of fund that have been used by your selected companies.   /1 Specific sources of liabilities and equities have been clearly identified. Demonstrate a clear  understanding of each sources Specific sources of liabilities and equities have been clearly identified. Gross amount of liabilities and equities have been identified without specific identification of each sources. Gross amount of liabilities and equities have been identified without specific identification of each sources. There are some errors Has failed to identify different sources of fund used by the company. Many errors in the answer or has   misunderstoo d the question
Examine the evolution of the sources of fund used by the company over the last three financial years with specific focus on the changes of different sources of funds.   /3 The evolution of different sources of funds within the company (with specific focus on their changes) has been discussed comprehensively. The evolution of different sources of funds within the company (with specific focus on their changes) has been discussed with minor errors. The evolution of different sources of funds within the company (with specific focus on their changes) has been discussed with major errors. The evolution of different sources of funds within the company (with specific focus on their changes) has been discussed with major errors. The answer still make sense Has answered the question with many errors and misunderstand ing or has not answered the question
Identify the percentage of the fund that is internally generated and the percentage of the fund that is externally generated for each selected company.   /2 Has shown the percentage of each sources of funds used by the company distinguishing between externally generated funds and internally generated fund. Has shown the percentage of each sources of funds used by the company. Externally generated funds and internally generated funds have been distinguished with minor errors. Has shown the percentage of each sources of funds used by the company. Externally generated funds and internally generated funds have been distinguished with major errors. Has shown the percentage of each sources of funds used by the company. Externally generated funds and internally generated funds have not been distinguished. Has not shown the    percentage of each sources of funds used by the company. Externally generated funds and internally generated funds have not been distinguished.
Explain the relative merits and shortcomings of the different sources of fund used by your selected companies.   /3 The relative merits and demerits of the different sources of funds used by the company have been explained with particular reference to the context of the selected companies. The relative merits and demerits of the different sources of funds used by the company have been explained. Has made reference to the context of the selected companies with minor errors The relative merits and demerits of the different sources of funds used by the company have been explained with minor errors. Has made reference to the context of the selected companies with major errors The relative merits and demerits of the different sources of funds used by the company have been explained with major errors and   confusions. No reference has been made to the context of the selected companies Insignificant or no acceptable attempt has been made to The relative merits and demerits of the different sources of funds used by the company have not been explained
Critically examine different types of liabilities shown in the balance sheet of your selected companies? Identify which one of the liability interest bearing and which one is not interest is bearing.   /3 All different types of liabilities have been identified. Has correctly identified interest bearing and non-interest bearing liabilities. All different types of liabilities have been identified. Minor errors in identifying interest bearing and non-interest bearing liabilities. All different types of liabilities have been identified. Major errors in identifying interest bearing and non- interest bearing liabilities. Minor errors in identifying different types of liabilities. Major errors in identifying interest bearing and non-interest bearing liabilities. Has not been able to identify different types of liabilities. Has not been able to identify interest bearing and non-interest bearing liabilities.
Critically examine the key provisions under the AASB 137 ‘Provisions, Contingent Liabilities and Contingent Assets.   /3 Has shown an excellent grasp of the concepts under AASB 137 Has shown a good level of understanding of the concepts under AASB 137 Has shown a basic level of understanding of the concepts under AASB 137. Has shown a poor level of understanding of the concepts under AASB 137. Has not shown any acceptable level of understanding of the concepts under AASB 137.
Identify if your selected companies have made any reference to this particular standard (AASB 137) in their annual reports.   /4 Has been able to identify and explain the areas where the selected companies have made reference to AASB 137 Has been able to identify and explain the areas where the selected companies have made reference to AASB 137 with minor errors. Has been able to identify and explain the areas where the selected companies have made reference to AASB 137 with major confusions or errors. Has been able to identify and explain the areas where the selected companies have made reference to AASB 137 with major confusions or errors. Has not been able to identify and explain the areas where the selected companies have made reference to AASB 137.
Identify all different categories of assets recorded by the selected companies   /3 Has completely identified all different classes of assets recorded by the company. The focus is on classes of assets, not on individual assets. Has identified different classes of assets recorded by the company with minor errors. Has identified different classes of assets recorded by the company with major errors Has identified different classes of assets with major errors. Has mixed up assets with other elements of the balance sheet Has not provided an acceptable answer.
Critically examine the measurement basis used by the company for each class of assets recoded by the selected companies.   /4 Has comprehensively examined the measurement basis used by the company with demonstration of excellent level of understanding of the concepts of historical cost and fair value. Has examined the measurement basis used by the company. Has demonstrated a good level of understanding of the concepts of historical cost and fair value. Has examined the     measurement basis used by the company with minor errors. Has demonstrated a basic level of understanding of the concepts of historical cost and fair value. Has examined the    measurement basis used by the company with major errors. Has demonstrated a poor level of understanding of the concepts of historical cost and fair value. Has failed to identify the measurement basis used by the company. Has failed to demonstrate any acceptable level of understanding of the concepts of historical cost and fair value

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HI5020 Corporate Accounting T3

Sample Assignment Hi5020 Corporate Accounting last semester

BUSINESS RESEARCH DESIGN AND METHODOLOGY-EFFECTS OF SOCIAL MEDIA ADVERTISING ON BUYER BEHAVIOUR

Name of the Student:

Name of the University:

Table of Contents

1. Introduction. 3

2. Methodology-Research Design. 3

2.1. Qualitative Vs. Quantitative Debate. 3

2.2. Additional Secondary Data. 5

2.3. Proposed Primary Data. 5

2.4. Sample Size. 5

2.5. Sampling Approach. 5

2.6. Questionnaire Designing Factors. 6

2.7. Data Collection Method. 6

2.8. Envisaged Analysis and Interpretation. 7

3. Summary of Findings. 8

4. Conclusion. 8

5. The Appended Statement 9

References. 9

1. Introduction

While conducting a research work, the prime focus of the research lies in deriving a logical and accepted conclusion from the research study. Mackey and Gass (2015) stated that completion of a research successfully is aligned with choosing the right research methodologies, especially, the research philosophy, research design, research approach, data collection process, and sample selection. Selecting the right methodologies will ensure that the objectives of the research are met and the research questions are subsequently answered (Creswell and Creswell, 2017). For this research, the researcher will make efforts to answer the research questions that aim to discuss the effects of social media advertising on buying behaviour of the customers within the beverage industry. However, the beverage company Schweppes has been considered specifically for conducting this study.

Schweppes is an eminent Swiss beverage brand, which was introduced in 1783. The main products of the company include a good range of carbonated waters, lemonade and ginger ales. The company is operating in the field of carbonated mineral water and at present is operating in national level in Geneva, Switzerland. This section of the study aims to identify the appropriate methodologies such as research design, qualitative and quantitative debate, and collection of additional secondary data, proposed primary data, sample size, sampling approach and the factors behind designing the questionnaire. The envisaged analysis and interpretation of envisaged analysis of data and findings will be presented.

Hi5020 Corporate accounting
Hi5020 Corporate accounting

2. Methodology-Research Design

Based on the literature review that has been conducted for understanding the effect of social media advertising on customer buying behaviour, it is essential to develop questions that are to be answered to derive a feasible conclusion. The debate regarding qualitative and quantitative research methodology will help in better understanding the philosophy, strategy, and approach that is suitable for this research and collecting requisite information on the research subject will enable to reach a well-established research finding (Kumar, 2019).

2.1. Qualitative Vs. Quantitative Debate

Selecting the right methodologies is important to ensure that research quality is maintained and the findings from the research are justified. For selecting the right methodology a debate between the qualitative and quantitative methodology selection is evident (McCusker and Gunaydin, 2015). Silverman (2016) opined that the only point of difference between qualitative and quantitative research methodology lies in the epistemological positions that has been framed from the sociologies.

Collection of primary data through numerical evidence is necessary when a research is being conducted through application of quantitative methodology and thereafter analysing the same to draw a logical conclusion and fulfilling the objectives of the research. Taylor, Bogdan and DeVault (2015) stated that in case a research is based on quantitative methodology, positivism epistemology needs to be adopted as quantitative research method and positivism epistemology is inter-related. Using interpretive epistemology is to be followed when qualitative research methodology is adopted for conducting the study (Mayoh and Onwuegbuzie, 2015). For both these methods, it is necessary for the researcher to collect primary data from respective respondents, which needs to be analysed to represent the research findings.

However, in case of this research, both qualitative and quantitative research methodology will be used as primary data from customers will be collected, which will be analysed numerically. On the contrary generic information will be obtained from the beverage company managers, which will be thematically analysed. Interpretivism research philosophy will be suitable in this research as the responses to be collected from respective respondents. Independent human notion is required to obtain in case of conducting primary data analysis, which will help in justifying the research objectives and thereby linked with the research findings (Johnson and Christensen, 2019). For this research, it is also crucial to select the most appropriate research approach and for this research, inductive research approach will be used for aligning the objectives of the research and the findings obtained after conducting analysis of the data.

After collecting the data, the researcher should focus on establishing a link between the objectives of the research and the findings obtained from the study to understand the practical observations from the research and develop the conclusion accordingly (Alvesson and Sköldberg, 2017). In this research, the researcher will intend to use Inductive reasoning process in respect of applying certain logical findings, which is inter-linked with the research topic, which will further allow the researcher to complete the research within the allowed time.

The research will be dependent on the unbiased humanitarian views for collecting logical and unbiased research results; therefore, it is essential for the researcher to collect appropriate and quality data for deriving the best quality research results (Fletcher, 2017). Quality of data is another parameter that controls the quality of the research work and for this research work, both primary and secondary data has been used. Interviews and surveys were conducted through involving certain focus groups for the purpose of gathering data on the research topic from the target set of respondents. A questionnaire will be developed for the focus groups comprising of only closed-ended questions for obtaining information about the effect of social media advertising on customer buying behaviour. However, the major focus of the researcher will be towards using primary data and analyse the same.

For this research both qualitative and quantitative research methodology has been used and through using both these research methods, differences found in the observations and the analysis of the similarities and availability of the societal framework has been highlighted.

2.2. Additional Secondary Data

For conducting this research, secondary data has been collected for the purpose of structuring the literature review section. In order to collect the secondary data, the researcher has been dependent on certain authentic and reliable sources such as peer reviewed journals, magazines, books, authentic internet sources and the previous research works that has been conducted on similar topic (Quinlan et al., 2019).

2.3. Proposed Primary Data

The research work will be basically dependent on primary data, which is intended to be collected from suitable respondents. The appropriate target participants is to be approached wither through organising telephonic or personal meeting in order to obtain their views on the effect of social media advertising on consumer buying behaviour in the beverage industry. It is important to target and involve appropriate and reliable respondents to ensure that unbiased and appropriate responses are gathered on the research topic (Walliman, 2017). Mainly the target participants are the customers who are frequent consumers of beverages and the marketing managers of the beverage company Schweppes that are operating in Melbourne. These respondents will be suitable as the customers will be able to highlight how social media has changed their buying behaviour and the managers can shed light on the changes in sales and profitability after implementation of social media marketing strategy.

2.4. Sample Size

While undertaking a primary research, it is always advised to involve a large number of participants as it allows the researcher to generate a realistic and acceptable research results through considering the responses received from the participants. Both qualitative and quantitative research methods will be used therefore it is suitable to design both open and closed-ended questions for obtaining the responses. However, the sample size has been confined to 30 customers, who will be approached for obtaining response for the quantitative analysis and 2 managers from the chosen company Schweppes will be approached for obtaining information based on the closed-ended questions.

2.5. Sampling Approach

Two different sampling approaches has been used for conducting this research and firstly, for approaching the customers, random sampling technique will be used, where people consuming any beverage or having any experience of consuming beverages (Schweppes and other brands) will be identified through social media search and will be contacted through online medium itself. On the other hand, for approaching the managers, non-probability sampling techniques will be used as all the approached managers might not get involved in the process. Therefore, in case of this research, both random and non-probability sampling techniques will be used for collecting data from respective participants.

2.6. Questionnaire Designing Factors

The research questions will be designed through considering two variables- social media advertising by Schweppes and consumer behaviour. The open-ended questions for the 30 customers are:

1. How many beverages do you consume in a month?

2. What are the different flavours that you prefer the most while buying beverages?

3. Are you aware about the company Schweppes and its product portfolio?

4. Have you come across the social media campaigns conducted by Schweppes?

5. Have you ever been attracted to a brand based on social media campaigns?

6. What are the main factors behind making a purchase decision?

The managers of the company can be approached with the following questions:

1. What are the basic social media advertising strategies adopted by your company?

2. Do you believe that social media campaigns create impact on the consumer buying behaviour?

3. Based on the social media advertising campaign of your company, what notable changes have you observed based on sales, profitability and customer attraction?

4? Which are the most commonly used social media advertising platforms of your company?

These questions will be used for conducting interview sessions with the managers of Schweppes as well as the customers consuming beverages. The questions are framed based on the issues identified in the research and considering the issues and the effect that social media campaigns create on the minds of the customers. Henceforth, it is crucial to formulate relevant research questions in order to gain deep insight into the research subject.

2.7. Data Collection Method

This research is dependent on primary data, which will be obtained from the customers and the managers who are presently taking the responsibility of social media campaigns for the company. The process of selecting the customers will be randomly done, where randomly people will be communicated over the social media platforms to gather responses on the research topic. The survey questions have been made keeping the research questions in mind- How does social media advertising affect the customers? What are the effects of social media marketing on consumer buying decision-making? How does social media impacts customer behaviour?

2.8. Envisaged Analysis and Interpretation

Applying the methodologies that fits according to the study is important, especially for a research work that is dependent on mixed research methods and use of both primary and secondary data (Creswell and Clark, 2017). Both qualitative and quantitative research technique is considered effective for this research as these techniques will help in obtaining response on effect of social media advertising/marketing on consumer buying decision from the perspectives of both the consumers and the company as well. The secondary research data will be applicable for conducting literature analysis on the research topic. Based on the secondary data, appropriate literature review will be conducted through considering the research variables generated from the research topic (Creswell and Creswell, 2017).

Appropriate data and information has been collected from specific sources such as peer reviewed journals, magazines, books, authentic internet sources and the previous research works. Different facts and information related to effect of social media marketing on consumer buying behaviour has been collected for conducting a deep and detailed analysis of the research topic. Considering the methodological approaches used for this research, three journal articles have been used for collecting data on the research topic, which is intended to allow the gathering required information. The below-mentioned three articles have been chosen:

“Social media and consumer engagement: a review and research agenda” by Barger, Peltier and Schultz (2016); “Social media engagement theory: Exploring the influence of user engagement on social media usage” by Di Gangi and Wasko (2016); “Research Regarding the Purchase Decision Process of Consumer of Food Products” by Marin, (2015)

Mainly thematic analysis will be conducted based on designing different themes, which will be used for collecting vast range of information. Different reviews can be conducted through development of the themes that are to be used for obtaining information regarding effect of social media marketing on consumer buying behaviour and how this has benefitted the beverage organisation. Moreover the impact of these social media marketing strategies on the minds of the customers can be generated through interacting with the customers. The envisaged analysis and interpretation highlights that information regarding the customer engagement mechanism through use of social media and the different social media engagement theories that are applicable for attracting or influencing customers to make a purchase decision. From the analysis is expected to interpret the purchase decision process that is applied by the consumers while making a purchase decision and the level of influence that marketing campaigns creates on the mind of the customers.

Based on the information presented by Marin (2015), it is clearly observed how the customers make a purchase decision of food products after being influenced by the marketing and promotional activities that the food company conducts over the social media platforms to attract the maximum number of customers. The research study by Barger, Peltier and Schultz (2016) the engagement of the customers based on the social media campaigns and the research also demonstrates the different social media marketing strategies that is applied by the companies to derive the best results. The appropriate social media marketing theories are also discussed in this research work to highlight how the food companies are using this medium to attract and retail client and create a brand identify within a large base of customers.

3. Summary of Findings

Di Gangi and Wasko (2016) stated that different marketing theories are used by the companies before implementing a marketing strategy. Based on the discussion from this research work, the scenario of Schweppes can easily be understood regarding how this company is using the social media platform for conducting marketing activities and at the same time hoe the customers are influenced by the social media strategies and the engagement theories applied to generate better results. It was observed that the beverage companies in Australia are exposed to stiff competition due to overcrowding within the industry; hence, it is essential to apply new marketing and advertising techniques to ensure that customers are attracted and a positive brand values is established for the company within the market.

This has been found that while introducing its business in Australian beverage markets, Schweppes might find some potential market competitors operating in the market with sufficient success in case of offering beverage and general drinks to customers. As per the findings, the eminent companies like Brewerise in Australia, Australian Distilled Drinks, Distilleries in Australia and Foster’s Group are successfully operating the beverage and soft drinks market in the country. The main source of success for these organizations is strategic application of social media platforms oriented promotional efforts and advertising. For instance, in most of the cases, these organizations are using contents and online streaming strategies for advertising their beverage and drinks products for audiences. Apart from this, the organizations like Australian Distilled Drinks, Distilleries in Australia are making application of the technique of developing consumer relationship through social media based promotions and by addressing customer queries and suggestions through online media. This has been observed that most importantly, these companies have made use of Facebook and twitter for attracting customers and developing relationship with them. Therefore, this is assumable that Schweppes has to face significant challenges due to application of these social media based advertising operations in Australian market.

Therefore, Schweppes might apply these strategies for communicating information regarding carbonated drinks and lemonades offered by the company in Australian market.

This study will also be beneficial in times of gaining knowledge regarding the effect of social media marketing and customer buying decision from the perspective of the chosen beverage company. The study will also assist in understanding the marketing and advertising techniques that can be applicable for the beverage industry to attain success. The information collected during the course of the study also helped in understanding the positive outcomes in terms of using social media marketing along with identification of loopholes that are still persisting despite of conducting social media advertisement and campaigns.

4. Conclusion

After conducting the study, it can be concluded that studying the different consumer buying behaviours based on the social media marketing activities and strategies, the Australian beverage companies are adopting the same in order to maintain a market position and at the same time ensure business existence in the extremely competitive market scenario. The finding from the research will be helpful in understanding the effectiveness of the marketing theories that possess the capability of generating positive results. Furthermore, this study will also assist the researcher in understanding the fact how customer buying behaviours have changed in the recent years based on social media marketing strategies and campaigns.

5. The Appended Statement

(To be filled by student)

References

Alvesson, M. and Sköldberg, K., 2017. Reflexive methodology: New vistas for qualitative research. Sage.

Creswell, J.W. and Clark, V.L.P., 2017. Designing and conducting mixed methods research. Sage publications.

Creswell, J.W. and Creswell, J.D., 2017. Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.

Fletcher, A.J., 2017. Applying critical realism in qualitative research: methodology meets method. International Journal of Social Research Methodology20(2), pp.181-194.

Johnson, R.B. and Christensen, L., 2019. Educational research: Quantitative, qualitative, and mixed approaches. SAGE Publications, Incorporated.

Kumar, R., 2019. Research methodology: A step-by-step guide for beginners. Sage Publications Limited.

Mackey, A. and Gass, S.M., 2015. Second language research: Methodology and design. Routledge.

Mayoh, J. and Onwuegbuzie, A.J., 2015. Toward a conceptualization of mixed methods phenomenological research. Journal of mixed methods research9(1), pp.91-107.

McCusker, K. and Gunaydin, S., 2015. Research using qualitative, quantitative or mixed methods and choice based on the research. Perfusion30(7), pp.537-542.

Quinlan, C., Babin, B., Carr, J. and Griffin, M., 2019. Business research methods. South Western Cengage.

Silverman, D. ed., 2016. Qualitative research. Sage.

Taylor, S.J., Bogdan, R. and DeVault, M., 2015. Introduction to qualitative research methods: A guidebook and resource. John Wiley & Sons.

Walliman, N., 2017. Research methods: The basics. Routledge.