No, it has nothing to do with ethics, read below: First let us know where you came across this word “data manipulation” let me explain: primary research: you sent a question to ten subjects about which color they like. this is data collection. now you calculate mean/median/mode of figures. This is data manipulation. Secondary research: you collect gross profits and sales for four years. this is collection Now you calculate GP margin and GP margin trend (percentage change over the years) for three years, this is data manipulation. Dear Mentors, please correct me if I am wrong. BB