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Experimental research method in a management accounting context
Author(s) -
Schulz Axel KD.
Publication year - 1999
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/1467-629x.00016
Subject(s) - audit , task (project management) , context (archaeology) , management accounting , computer science , experimental research , management science , test (biology) , research design , work (physics) , design of experiments , accounting , engineering management , process management , systems engineering , engineering , business , psychology , mechanical engineering , mathematics , paleontology , statistics , mathematics education , biology
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