The integration of ideas from these techniques is essential if your research is to have a clear direction and not contain a mismatch between objectives and your final project report. Jankowicz (2005:34–6) suggests an integrative process that our students have found most useful. This he terms ‘working up and narrowing down’. It involves classify- ing each research idea first into its area, then its field, and finally the precise aspect in which you are interested. These represent an increasingly detailed description of the research idea. Thus your initial area, based on examining your course work, might be accountancy. After browsing some recent journals and discussion with colleagues this becomes more focused on the field of financial accounting methods. With further reading, the use of the Delphi technique and discussion with your project tutor you decide to focus on the aspect of activity-based costing.
You will know when the process of generating and refining ideas is complete as you will be able to say ‘I’d like to do some research on . . .’. Obviously there will still be a big gap between this and the point when you are ready to start serious work on your research. Sections 2.4 and 2.5 will ensure that you are ready to bridge that gap.