Conceptual Framework

Conceptual Framework

Conceptual framework is dealt with in this post. In line with theoretical foundation and previous research related to this study, a conceptual framework that describes the relationship between environmental accounting and sustainability development in Nigeria. The independent variable (predictor variable) used are oil spillage cost, oil drilling waste disposal cost and degradation as dimensions while the dependent variable (criterion variable) used are human development index and human poverty index as measures.

Conceptual Framework showing Independent Variable and Dependent variable
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Figure 1:1 Conceptual framework of environmental accounting and sustainability development in Nigeria

Sources: (List all your source.)

Note

Indicators

Some school will require you list out the indicators as a bullet under the dimensions of independent variables and measure of dependent variables. Ensure all the indicators are discussed in chapter two (i.e. literature review). One essence of indicator is that it will increase the literature of your work. It will also make it easier for someone to see at glance the direction of your work.

Source of Reference

The essence of the source of reference is because someone may have use one of the dimensions of independent variable and measures of dependent variable before now. So, you have to reference those author accordingly.

Operational Framework

Operational Framework showing the direction of the independent variable and the dependent variable
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The model in Figure 2:1 above, showed the relationship between environmental accounting and sustainability development in Nigeria. Environmental accounting is the predictor variable with the following dimensions oil spillage cost, oil drilling waste disposal cost and degradation, while sustainability development in Nigeria is the criterion variable with a measure as human development index and human poverty index, whereas the moderating variable is firm size. The directions of the arrows shows the direction of the study relationship. The operational framework thus, illustrates the hypothesised relationship with each arrows representing a study hypothesis.  In the operational framework each of the dimensions of environmental accounting are linked to the measures of sustainability development in Nigeria.

Heuristic Model

This Heuristic Model below is showing the result of the test between the dimensions of environmental accounting and measures of sustainability development in Nigeria.

This is heuristic model showing the relationship between independent variable and the dependent variable
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Figure 5.  1: Heuristic model of environmental accounting and sustainability development in Nigeria

Key

Bold line indicates strong positive significant relationship

Broken arrow indicates weak positive insignificant relationship

This heuristic model in figure 5:1 shows the result of this study based on the hypotheses tested. The framework used an arrow to explain the relationship between variables that is significant and insignificant.

Conclusion

The design of conceptual framework, operational framework and heuristic model are dynamic in nature. All the design does not need to follow this pattern.

Always find out from your school the accepted design. This information shared will guide you as a researcher and student of higher institution in producing a better thesis and publications.

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Survey Research: Panel, Longitudinal and Cross-Sectional Data

Panel Survey

This a type of survey method that involves repeated interviews of a group of people over a specific period of time. It is used to track progress or evolution over time. In other words, when you study Net Profit Margin (NPM) of banks (Say 4 banks) over a period of time (2018 -2020)

You data will look like this:

Banks        TimeNPM
FCMB202050%
FCMB2019 55%
FCMB201851%
First Bank202060%
First Bank2019 70%
First Bank201855%
Fidelity Bank202045%
Fidelity Bank2019 50%
Fidelity Bank201860%
Zenith Bank202080%
Zenith Bank2019 70%
Zenith Bank201875%

Longitudinal Survey

It is another word used to describe panel survey. It refers to any study that examines the same group of people over a period of time.

Cross-sectional survey.

This is refers to data collected by observing many subjects such as individuals, firms, countries at the same point in time or without regard to differences in time. Here data is obtained at a particular point in time. The analysis of cross-sectional data usually consists of comparing the differences among the subjects.  For example, if you are studying the net profit margin (NPM) of four banks in 2020 only. You will have a data that look like this:

Banks        TimeNPM
FCMB202050%
First Bank202060%
Fidelity Bank202045%
Zenith Bank202080%

This is what we called cross sectional data study since you are studying Banks at a particular point in time (2020).