Dendrograms to discussions: An experimental research study

Both qualitative and quantitative research usually commences with a research question or a hypothesis. This article argues that such an approach may meet the objectives of the researcher but does not capture necessarily the underlying opinions and attitudes of those being researched. The aim of the present study was to capture the undergraduate university students’ understanding of fundamental accounting concepts delivered in a first year financial accounting class. The project involved twelve first year students, six had taken financial accounting at high school and six had no prior knowledge. A meeting was held separately with the two groups. They were asked to complete a grid which required them to quantify the level of their subject understanding. This was followed by discussions. The results of the grids were analysed using cluster analysis and expanded by the findings of the discussions with the students. The paper ends with a critical reflection of the study and suggestions for applications of the methodology. The research process is time consuming, but we consider that discussion groups with the content of these framed by the prior completion of grids a more illuminating method for understanding all the dimensions of a phenomenon. We were better able to see the world as the students saw it.