The Future of Experimental Research in Accounting
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- Sakaue Manabu
- 法政大学経営学部教授
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- Taguchi Satoshi
- 同志社大学大学院商学研究科教授
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- Ueeda Masayuki
- 青山学院大学経営学部教授
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- Hirose Yoshitaka
- 大阪市立大学大学院経営学研究科准教授
Bibliographic Information
- Other Title
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- 実験会計研究の未来
- ジッケン カイケイ ケンキュウ ノ ミライ
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Abstract
<p>This paper firstly evaluates the current status of experimental research in accounting research and various accounting fields and how experimental accounting is looking to the future from the perspective of “future-orientation”, “causal relationships”, and “unified strategy”. Next, we examine the significance of using pre-registration and online labor markets, which are attracting attention not only as new methodological initiatives but also for their potential to increase reproducibility and to solve external validity problems.</p><p>Furthermore, regarding the recent trend toward online experiments using Amazon Mechanical Turk, SurveyMonkey Audience, Qualtrics, etc., which are highly anticipated new research platforms for overcoming the problem of external validity, we compare these platforms in terms of cost, flexibility, and accessibility to interest groups. The latest experimental accounting research such as readability experiments, which have been increasing in recent years, is also reviewed. Finally, we review the prospects for interactive online experiments using tools such as “oTree”, which is gaining profile as a future research platform.</p>
Journal
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- Journal of Innovation Management
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Journal of Innovation Management 17 (0), 21-37, 2020-03-31
The Research Institute for Innovation Management of Hosei University
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Keywords
Details
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- CRID
- 1390002184890201216
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- NII Article ID
- 130007823005
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- NII Book ID
- AA12000615
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- ISSN
- 24336971
- 13492233
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- NDL BIB ID
- 030395872
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- Text Lang
- ja
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- Data Source
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- JaLC
- NDL
- CiNii Articles
- KAKEN
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- Abstract License Flag
- Disallowed