The process of examining a research problem in the social and behavioral sciences is often framed around methods of analysis that compare, contrast, correlate, average, or integrate relationships between or among variables. Techniques include associations, sampling, random selection, and blind selection. Designation of the dependent and independent variable involves unpacking the research problem in a way that identifies a general cause and effect and classifying these variables as either independent or dependent.
The variables should be outlined in the introduction of your paper and explained in more detail in the methods section. There are no rules about the structure and style for writing about independent or dependent variables but, as with any academic writing, clarity and being succinct is most important.
After you have described the research problem and its significance in relation to prior research, explain why you have chosen to examine the problem using a method of analysis that investigates the relationships between or among independent and dependent variables. State what it is about the research problem that lends itself to this type of analysis. For example, if you are investigating the relationship between corporate environmental sustainability efforts [the independent variable] and dependent variables associated with measuring employee satisfaction at work using a survey instrument, you would first identify each variable and then provide background information about the variables. What is meant by "environmental sustainability"? Are you looking at a particular company [e.g., General Motors] or are you investigating an industry [e.g., the meat packing industry]? Why is employee satisfaction in the workplace important? How does a company make their employees aware of sustainability efforts and why would a company even care that its employees know about these efforts?
Identify each variable for the reader and define each. In the introduction, this information can be presented in a paragraph or two when you describe how you are going to study the research problem. In the methods section, you build on the literature review of prior studies about the research problem to describe in detail background about each variable, breaking each down for measurement and analysis. For example, what activities do you examine that reflect a company's commitment to environmental sustainability? Levels of employee satisfaction can be measured by a survey that asks about things like volunteerism or a desire to stay at the company for a long time.
The structure and writing style of describing the variables and their application to analyzing the research problem should be stated and unpacked in such a way that the reader obtains a clear understanding of the relationships between the variables and why they are important. This is also important so that the study can be replicated in the future using the same variables but applied in a different way.
Fan, Shihe. "Independent Variable." In Encyclopedia of Research Design. Neil J. Salkind, editor. (Thousand Oaks, CA: SAGE, 2010), pp. 592-594; "What are Dependent and Independent Variables?" Graphic Tutorial; “Case Example for Independent and Dependent Variables.” ORI Curriculum Examples. U.S. Department of Health and Human Services, Office of Research Integrity; Salkind, Neil J. "Dependent Variable." In Encyclopedia of Research Design, Neil J. Salkind, editor. (Thousand Oaks, CA: SAGE, 2010), pp. 348-349;“Independent Variables and Dependent Variables.” Karl L. Wuensch, Department of Psychology, East Carolina University [posted email exchange];“Variables.” Elements of Research. Dr. Camille Nebeker, San Diego State University.