Abstract
Although sample size calculations play an essential role in health research, published research often fails to report sample size selection. This study aims to explain the importance of sample size calculation and to provide considerations for determining sample size in a simplified manner. Approaches to sample size calculation according to study design are presented with examples in health research. For sample size estimation, researchers need to (1) provide information regarding the statistical analysis to be applied, (2) determine acceptable precision levels, (3) decide on study power, (4) specify the confidence level, and (5) determine the magnitude of practical significance differences (effect size). Most importantly, research team members need to engage in an open and realistic dialog on the appropriateness of the calculated sample size for the research question(s), available data records, research timeline, and cost. This study aims to further inform researchers and health practitioners interested in quantitative research, so as to improve their knowledge of sample size calculation.