Professional Documents
Culture Documents
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Research Methods in
Behavioral Accounting
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Behavioral Accounting Research:
Introduction
Definitions---
• The study of the behavior of accountants or the behavior of
non-accountants as they are influenced by accounting
functions and reports (Hostedt & Kinard).
• Behavioral accounting research tests hypotheses regarding
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Behavioural Accounting Research:
Introduction
Definitions---
Behavioral Accounting Research introduce the field of
behavior accounting by describing some of the key questions
it investigates and some of the main research tools used by
researchers. Along the way we will indicate some of the
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Behavioral Accounting Research:
Definition and Scope
‘Positive’ research encompasses
Capital markets research
asks how do securities markets react to accounting information
Agency theory research
asks what are the economic incentives that determine the
choice of accounting methods
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Why is BAR important?
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An overview of approaches to
understanding information processing
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The Brunswik lens model
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The Brunswik lens model
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The Brunswik lens model
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The Brunswik lens model
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Process tracing methods
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Probabilistic judgement
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Lens model studies – the evidence
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Process tracing studies – the
evidence
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Format and presentation of
financial statements
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Format and presentation of
financial statements
Mixed results
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Probabilistic judgement studies –
the evidence
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Probabilistic judgement studies –
the evidence
Representativeness
When judging the probability that a particular item comes
from a particular population of items, people’s judgement will
be determined by the extent to which the item is
representative of the population
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Probabilistic judgement studies –
the evidence
Availability
The assessment of the probability of an event is
based on the ease with which instances of that event
come to mind
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Probabilistic judgement studies –
the evidence
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Accounting and Behavior
Two-way influence
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What Is Research Design?
Blueprint
Plan
Guide
Framework
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• Validity
A test is valid if it measures what it is supposed to measure.
• Reliability
Reliability is another term for consistency.
If one person takes the same personality test several times and
always receives the same results, the test is reliable.
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Validity and Reliability
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Validity Determinant
Content
Criterion Construct
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Increasing Content Validity
Literature
Search Content Etc.
Expert Question
Interviews Database
Group
Interviews
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Increasing Construct Validity
Empathy
Credibility
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Judging Criterion Validity
Relevance
Availability
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Reliability Estimates
Stability
Internal
Equivalence
Consistency
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Reliability Estimates
Stability
Internal
Equivalence
Consistency
11-35
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Reliability Estimates
Stability
Internal
Equivalence
Consistency
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Survey:
Data
Collection
Approach
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Survey:
Communication Approach
Strengths Weaknesses
• Versatility • Error
• Efficiency • Inaccessible
• Geographic coverage populations
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Survey:
Communication Approach
Measurement
Participant
Questions
Interviewer
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Participant Motivation
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Experiment:
Data
Collection
Approach
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Evaluation of Experiments
Advantages Disadvantages
• Ability to manipulate IV • Artificiality of labs
• Use of control group • Non-representative
• Control of extraneous sample
variables • Expense
• Replication possible • Focus on present and
• Field experiments immediate future
possible • Ethical limitations
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Conducting an Experiment
Specify treatment variables
Specify treatment levels
Control environment
Choose experimental design
Analyze data