会计实验研究对额外变量的控制

实验研究是对相关会计行为进行研究的主要方法之一.通过对变量之间因果关系的揭示,能够充分说明会计行为、会计判断的内在规律.但在研究中,不仅存在着可由实验者控制的能够对被试反应产生影响的变量,还有一些不用于研究目的却也会对被试反应产生影响的变量,即为额外变量,需要对其进行消除或控制.可以认为,会计实验研究的成败与研究者对额外变量的控制效果密切相关.本文通过对会计实验研究中额外变量的不同控制方法进行分析和说明,使实验研究者可以明确如何在会计相关研究中对额外变量进行有效控制,进而有效提高实验的效度.

On the Control of Extra Variables In Accounting Experimental Study

Experimental study is one of the main methods to research relevant accounting practices. By revealing causal relationships between variables, we can fully explain the inherent laws involved in accounting practices and accounting judgments. However, in the study, not only the variables which are controlled by the experimenter but also the variables which are no used for research purposes can affect the test reaction. The latter are called extra variables. It is necessary to eliminate or control them. Whether controlling them well or not is closely related to the success of accounting experimental study. Based on analyzing and describing the different methods of controlling extra variables in the experimental study, this article helps researchers make clear how to control the extra variables ef- fectively and to improve the validity of the experiment.