A Note on Experimental Economics: A Starting Point for an Accounting Researcher

Ronald R. King

《中華會計學刊》 5卷2期 (2005/04) Pp. 131-141

並列摘要

Accounting research using experimental methods has evolved over the years, in part by importing and customizing innovative research methods and techniques of analyses developed in the disciplines of economics and psychology. The objective of this note is to provide a brief overview of some of the basic features of the experimental economics method and a short set of references that may be useful in learning more about this method and its uses in accounting research. The method is very dynamic and thus there are no strict rules for designing a good experiment-rather a good experiment is one that fits in the literature at that time it is undertaken.

並列關鍵字

Experimental economics ； Behavioral accounting ； Experimental design

參考文獻

Awasthi, V,J. Pratt.(1990).The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics.The Accounting Review.65,797-811.

Ball, S.,P. Cech.(1996).Subject pool choice and treatment effects in economic laboratory research.Research in Experimental Economics.6,239-292.

Bloomfield, R.(2002).The incomplete revelation hypothesis.Accounting Horizons.16,233-243.

Burns, P.,V. L. Smith(edited)(1985).Research in Experimental Economics.Greenwich, Conn:JAI Press.

Camerer, C.,R. Hogarth.(1999).The effects of financial incentives in experiments: A review and capital-labor-production framework.Journal of Risk and Uncertainty.19,7-42.