PESQUISA EXPERIMENTAL EM CONTABILIDADE: PROPÓSITO, DESENHO E EXECUÇÃO
Keywords:
Experimento, Desenho, Execução, Contabilidade.Abstract
Este artigo discute aspectos centrais no desenho e na execução de experimentos, essenciais para o apropriado uso desse método de pesquisa em contabilidade. Para ilustrar os aspectos centrais, são usados exemplos representativos de pesquisas experimentais na área de contabilidade publicadas em periódicos internacionais. A contribuição deste estudo está em oferecer informações adicionais a pesquisadores interessados em aprimorar o conhecimento e experiência no uso de experimentos como método alternativo de pesquisa quantitativa em contabilidade no Brasil.Downloads
References
Ariely, D., Gneezy, U., Loewenstein, G., & Mazar, N. (2009). Large stakes and big mistakes. The Review of Economic Studies, 76(2), 451-469.
Babbie, E. (2010). The Practice of Social Research, 12a ed. California, Wadsworth Cengage Learning.
Bloomfield, R. J., & Wilks, T. J. (2000). Disclosure effects in the laboratory: Liquidity, depth, and the cost of capital. The Accounting Review, 75(1), 13-41.
Bol, J. C., & Smith, S. D. (2011). Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability. The Accounting Review, 86(4), 1213-1230.
Bonner, S. E., Hastie, R., Sprinkle, G. B., & Young, S. M. (2000). A review of the effects of financial incentives on performance in laboratory tasks: Implications for management accounting. Journal of Management Accounting Research, 12(1), 19-64.
Bryant, S. M., Hunton, J. E., & Stone, D. N. (2004). Internet-based experiments: Prospects and possibilities for behavioral accounting research. Behavioral Research in Accounting, 16(1), 107-129.
Camerer, C. F., & Hogarth, R. M. (1999). The effects of financial incentives in experiments: A review and capital-labor-production framework. Journal of risk and uncertainty, 19(1-3), 7-42.
Carpenter, J., Harrison, G., & List, J. A. (2005). Field experiments in economics: An introduction. In: Field experiments in economics. Published online: 09 Mar 2015, 1-15.
Chen, C. X., Pesch, H. L., Wang, L. W. (2016). The Effect of Pay Level on Employee Selection and Performance in Mission-Driven Organizations. Working Paper.
Choi, J., Hecht, G. W., Tafkov, I., & Towry, K. L. (2015). Vicarious Learning Under Implicit Contracts. The Accounting Review, 91(4), 1087-1108.
Christ, M. H., Sedatole, K. L., & Towry, K. L. (2012). Sticks and carrots: The effect of contract frame on effort in incomplete contracts. The Accounting Review, 87(6), 1913-1938.
Christ, M. H.; Emett, S. A.; Tayler, W. B.; & Wood, D. A. (2016). Compensation or feedback: Motivating performance in multidimensional tasks. Accounting, Organizations and Society, 50, 27-40.
Christ, M. H., Vance, T. (2015). Cascading Controls: The Effects of Manager Incentive Frame on Subordinate Behavior. Working Paper.
Cloyd, C. B., Pratt, J., & Stock, T. (1996). The use of financial accounting choice to support aggressive tax positions: Public and private firms. Journal of Accounting research, 34(1), 23-43.
Deci, E. L. (1971). Effects of externally mediated rewards on intrinsic motivation. Journal of Personality and Social Psychology, 18(1), 105-115.
Elliott, W. B., Hodge, F. D., Kennedy, J. J., & Pronk, M. (2007). Are MBA students a good proxy for nonprofessional investors? The Accounting Review, 82(1), 139-168.
Festinger, L. (1953). Laboratory experiments. In: Festinger, L. & Katz, D. Research methods in the behavioral sciences. New York, The Dryden Press, 136-172.
French, J. R. (1953). Experiments in field settings. In: Festinger, L. & Katz, D. Research methods in the behavioral sciences. New York, The Dryden Press, 98-135.
Frezatti, F., de Aguiar, A. B., de Araujo Wanderley, C., & Malagueño, R. (2015). A pesquisa em contabilidade gerencial no brasil: desenvolvimento, dificuldades e oportunidades. Revista Universo Contábil, 11(1), 47.
Friedman, D., & Sunder, S. (1994). Experimental methods: a primer for economists. Cambridge, Cambridge University Press, 1994.
Gall, M. D., Borg, W. R., & Gall, J. P. (2007). An introduction to educational research, 8a ed., Pearson
Gneezy, U., & Rustichini, A. (2000). Pay enough or don’t pay at all. Quarterly journal of economics, 115(3), 791-810.
Gormley, T. A., Matsa, D. A., & Milbourn, T. (2013). CEO compensation and corporate risk: Evidence from a natural experiment. Journal of Accounting and Economics, 56(2), 79-101.
Guo, L., Libby, T., & Liu, X. K. (2017). The effects of vertical pay dispersion: Experimental evidence in a budget setting. Contemporary Accounting Research, 34(1), 555-576.
Hannan, R. L., Towry, K. L., & Zhang, Y. M. (2013). Turning up the volume: An experimental investigation of the role of mutual monitoring in tournaments. Contemporary Accounting Research, 30(4), 1401-1426.
Hannan, R. L., Rankin, F. W., & Towry, K. L. (2010). Flattening the organization: The effect of organizational reporting structure on budgeting effectiveness. Review of Accounting Studies, 15(3), 503-536.
Harrison, G. W. (2005). Field experiments and control. In: Field experiments in economics. Published online: 09 Mar 2015, 17-50.
Hecht, G., Tafkov, I., & Towry, K. L. (2012). Performance spillover in a multitask environment. Contemporary Accounting Research, 29(2), 563-589.
Hertwig, R., & Ortmann, A. (2008). Deception in experiments: Revisiting the arguments in its defense. Ethics & Behavior, 18(1), 59-92.
Hesford, J. W., Lee, S. H. S., Van der Stede, W. A., & Young, S. M. (2006). Management accounting: a bibliographic study. In: Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.), Handbooks of management accounting research, v. 1, Oxford: Elsevier, 3-26.
Homero Jr., P. F. (2016). Crítica Metodológica e Epistemológica de Pesquisas Contábeis Experimentais Publicadas no Brasil. Revista de Educação e Pesquisa em Contabilidade (REPeC), 10(2), 220-233.
Iliev, P. (2010). The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices. Journal of Finance, 65(3), 1163-1196.
Kachelmeier, S. J., Thornock, T. A., & Williamson, M. G. (2016). Communicated values as informal controls: Promoting quality while undermining productivity?. Contemporary Accounting Research, 33(4), 1411-1434.
Kelly, K. O. (2007). Feedback and incentives on nonfinancial value drivers: Effects on managerial decision making. Contemporary Accounting Research, 24(2), 523-556.
Koonce, L., Williamson, M. G., & Winchel, J. (2010). Consensus information and nonprofessional investors’ reaction to the revelation of estimate inaccuracies. The Accounting Review, 85(3), 979-1000.
Kuang, X. J., & Moser, D. V. (2011). Wage Negotiation, Employee Effort, and Firm Profit under Output‐Based versus Fixed‐Wage Incentive Contracts. Contemporary Accounting Research, 28(2), 616-642.
Leary, M. R. (2012). Introduction to behavioral research methods, 6a ed. New Jersey, Pearson Education Inc.
Libby, R., Bloomfield, R., & Nelson, M. W. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27(8), 775-810.
Libby, T., Salterio, S. E., & Webb, A. (2004). The balanced scorecard: The effects of assurance and process accountability on managerial judgment. The Accounting Review, 79(4), 1075-1094.
Lourenço, S. M. (2015). Monetary Incentives, Feedback, and Recognition-Complements or Substitutes? Evidence from a Field Experiment in a Retail Services Company. The Accounting Review, 91(1), 279-297.
Maas, V. S., Van Rinsum, M., & Towry, K. L. (2012). In search of informed discretion: An experimental investigation of fairness and trust reciprocity. The Accounting Review, 87(2), 617-644.
Maxwell, S. E., & Delaney, H. D. (1990). Designing experiments and analyzing data: a model comparison perspective. California, Wadsworth Publishing Company.
Myers, J. L. (1979). Fundamentals of experimental design, 3 ed. Boston, Allyn and Bacon, Inc.
Ortmann, A. (2005). Field experiments in economics: Some methodological caveats. In: Field experiments in economics. Published online: 09 Mar 2015, 51-70.
Paolacci, G., Chandler, J., & Ipeirotis, P. G. (2010). Running experiments on amazon mechanical turk. Judgment and Decision making, 5(5), 411-419.
Peecher, M. E., & Solomon, I. (2001). Theory and experimentation in studies of audit judgments and decisions: Avoiding common research traps. International Journal of Auditing, 5(3), 193-203.
Pinsker, R. (2011). Primacy or recency? A study of order effects when nonprofessional investors are provided a long series of disclosures. Behavioral Research in Accounting, 23(1), 161-183.
Presslee, A., Vance, T. W., & Webb, R. A. (2013). The effects of reward type on employee goal setting, goal commitment, and performance. The Accounting Review, 88(5), 1805-1831.
Reips, U. D. (2000). The Web experiment method: Advantages, disadvantages, and solutions. In. Birnbaum, M. H. (ed.), Psychological experiments on the Internet, California: Academic Press, 89-117.
Shadish, W. R., Cook, T. D., & Campbell, D. T. (2002). Experimental and quasi-experimental designs for generalized causal inference. California, Wadsworth Cengage Learning.
Smith, E. R. Research design. Reis, H. T., & Judd, C. M. (2000). Handbook of research methods in social and personality psychology. Cambridge University Press. 27-48.
Sprinkle, G. B. (2003). Perspectives on experimental research in managerial accounting. Accounting, Organizations and Society, 28(2), 287-318.
Tan, H. T., Wang, E. Y., & Zhou, B. (2015). How does readability influence investors’ judgments? Consistency of benchmark performance matters. The Accounting Review, 90(1), 371-393.
Trochim, William M.K. and James P. Donnelly. The Research Methods Knowledge Base, 3a. ed. Ohio, Cengage Learning, 2008.
Published
How to Cite
Issue
Section
License
Copyright for articles published in the ASAA Journal is held by the author, with first publication rights to the journal. By virtue of appearing in this publicly accessible journal, the articles are free to use, with their own attributions, in educational and non-commercial applications. The ASAA Journal will allow the use of published works for non-commercial purposes, including the right to submit the work to publicly accessible databases. Published articles are the authors' full and exclusive responsibility. There are no submission/publishing charges or fees for processing articles (APC).
