Today I bring you a fairly simple topic to address on descriptive considerations on the subject of research variables, in the quest to clarify situations when defining study variables.
First we have the independent variable, this refers to the one where the researcher can manipulate certain effects; in other words, it is the cause of the phenomenon studied.
Next we find the dependent variable, which implies the effect produced by the independent variable, i.e. it represents what is to be determined directly in the research.
The independent variable selected in the accounting studies is inflation, which will be analyzed through the dimension: impact of inflation.
The dependent variable, inventory, will be examined through two dimensions: analysis of financial and accounting statements.