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Author: | Bryant, S.M. Hunton, J.E. Stone, D.N. |
Title: | Internet-based experiments: Prospects and possibilities for behavioral accounting research |
Journal: | Behavioral Research in Accounting
2004 : VOL. 16, p. 107-129 |
Index terms: | Behavioural accounting Research Internet |
Language: | eng |
Abstract: | The emerging technology of Internet-based experiments (hereafter as: I-b-es.)offers behavioural accounting research (or BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants (e.g. CFOs, audit partners etc.) and exploring new research questions. However, the validity characteristics of I-b-es. differ from previous BAR technologies. Herein, reviewed is existing BAR I-b-es. It is also described how to create and run I-b-es. Emerging literature is overviewed on the validity of I-b-es., and several areas are highlighted where the use of I-b-es. offers accounting behavioural researchers new possibilities for exploring previously uninvestigated research questions. |
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