Faculty of business department of accounting an assessment of fixed asset managementin the

1.7.2. Population and Sampling Size
The target populations of the study were employees of the AAU that work on tasks related with 
fixed asset management. The research team used non probability sampling approach. Since it 
was possible to find all the target population at one place, the research team has used judgmental 
sampling technique. Accordingly the sample size of the study was 14 employees of the 
university.
1.7.3. Types of Data Collected
The research team used both primary and secondary data. The primary data was collected from 
employees of the university and manager of the finance department. Secondary data was 
collected from annual report of the AAU, reference books, internet, and previous researches.
1.7.4. Methods of Data collection
The research team used close ended question and interview to collect primary data. 
Questionnaires had been distributed to employees while they were working. Interview was 
taken personally with the head of the AAU’s finance department. The secondary data was 
gathered through referring different text books, internet, and published and unpublished 
data of the bank; related with the subject matter.
1.7.5. Methods of Data Analysis
The student researcher used both qualitative and quantitative data analysis techniques. The 
responses that were collected from questionnaires were analyzed using quantitative
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approach and presented by tabulation and percentage. Responses that have been obtained 
through interview were narrated qualitatively.
1.8. Limitation of the Study
> The study was limited to internal control over fixed assets.
> The project was also restricted by limited time period allotted for research.
> The collected data may not provide exact fixed asset status and position. It may be 
varying from time to time and situation to situation.
> The accounting procedure and other accounting principles are limited by the change 
made by the organization, may vary fixed assets performance
> The study is pointed only in a single governmental organization