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In this video, Prof. LJ explains the conceptual framework and the different types of variables used in academic research, particularly in business and accounting studies. A conceptual framework provides a visual or theoretical model that illustrates the relationships among variables in a research study. This lesson discusses how conceptual frameworks help researchers organize their studies, explain relationships between variables, and guide data collection and analysis. The video also introduces different types of variables commonly used in research models, including independent, dependent, moderating, and mediating variables. This is Episode 6 of the Research Methods Series for Business and Accounting. Topics covered • What is a conceptual framework in research • The role of a conceptual framework in research design • Types of research variables • Independent variables and dependent variables • Moderating variables in research models • Mediating variables and how they explain relationships • How conceptual frameworks illustrate relationships among variables References Cooper et al. (2014); Sekaran & Bougie (2025); Smith (2022) This lesson is designed for undergraduate and graduate students in Accounting, Business, and Management, as well as researchers who want to understand how conceptual frameworks structure academic studies. Captions are available for better learning. If you find the lesson helpful, you may like, share, or subscribe to Prof LJ Learning Hub for more lessons on Research Methods