Methodology is the systematic, theoretical analysis of the methods applied to a field of study. It comprises the theoretical analysis of the body of methods and principles associated with a branch of knowledge. Typically, it encompasses concepts such as paradigm, theoretical model, phases and quantitative or qualitative techniques. A methodology does not set out to provide solutions – it is, therefore, not the same thing as a method. Instead, it offers the theoretical underpinning for understanding which method, set of methods or so called ‘best practices’ can be applied to specific case, for example, to calculate a specific result. It has been defined also as follows: “the analysis of the principles of methods, rules, and postulates employed by a discipline”; “the systematic study of methods that are, can be, or have been applied within a discipline”; “the study or description of methods”.