Sampling
The researchers chose a sample of newly staffed accountants. A sample list of 155
subjects for each group was selected from a list of colleges from the New York State Education
Department Office of Higher Education (NYSED) (n.d.), under the 2008 Statistical Data and
Reports on institutional files.
A stratified random sample technique was used to collect data from the two groups of
accounting majors. This technique of sampling was chosen because unevenness on a
characteristic of the sample studied may exist. From a representative sample of newly staffed
accounting graduates for each group, the researchers first separated the population into
subgroups pertaining to certain characteristics (e.g., gender, GPA, and having taken an ethics
course), and then a particular number of respondents using a simple random sample was selected
from each subgroup. For example, there may be more female participants from the 120 credit
program than the 150 credit program. According to Creswell (2005) “stratification ensures that
the stratum desire will be represented in the sample in proportion to that existence in the
population” (p. 148).
Sampling The researchers chose a sample of newly staffed accountants. A sample list of 155 subjects for each group was selected from a list of colleges from the New York State EducationDepartment Office of Higher Education (NYSED) (n.d.), under the 2008 Statistical Data andReports on institutional files. A stratified random sample technique was used to collect data from the two groups ofaccounting majors. This technique of sampling was chosen because unevenness on acharacteristic of the sample studied may exist. From a representative sample of newly staffedaccounting graduates for each group, the researchers first separated the population intosubgroups pertaining to certain characteristics (e.g., gender, GPA, and having taken an ethicscourse), and then a particular number of respondents using a simple random sample was selectedfrom each subgroup. For example, there may be more female participants from the 120 creditprogram than the 150 credit program. According to Creswell (2005) “stratification ensures thatthe stratum desire will be represented in the sample in proportion to that existence in thepopulation” (p. 148).
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