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Experimental research method in a management accounting context
Authors:Axel K-D Schulz
Institution:School of Accounting, University of New South Wales, Sydney, NSW 2052, Australia
Abstract:In management accounting the experimental method has been under-utilised compared to other disciplines such as auditing. This paper examines considerations necessary in experimental design to ensure both internal validity and experimental realism with the aim to increase utilisation of this methodology in management accounting. Task design, experimental design, experimental procedures and post-test questionnaire design are addressed specifically as they form the basic building blocks of most experiments. This paper also examines 'lessons' learned both in the design and administration of the experiment to help researchers in the use of the experimental method. Potential changes to the experiment are discussed, as part of an opportunity to improve future research work using the existing or a similar experiment
Keywords:Experimental research method  Management accounting  Internal validity  External validity  Mundane realism  Experimental realism
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