Factors Limiting Behavioral Research in Accounting
11 Pages Posted: 18 Jun 2014
Date Written: June 16, 1994
Abstract
The objective of this note is to caution against expecting golden eggs from a normal goose. It ts probably easier for those who have not actually conducted behavioral research to build high expectations for its policy use and implications simply because it appears the obvious way to do ex ante research, i.e., prior to making the final standards. Behavioral research methods have their own promises as well as weaknesses. The message I intend to emphasize in this note is the need for triangulation in research; that is, multiplicity of research methods of which behavioral methods are only a component. Furthermore, almost by necessity, policy relevant research is one that generates concordant findings simply because policies and standards generate their own strength from being generally acceptable.
Keywords: Field studies, experiments, functional fixation, demand characteristics
JEL Classification: C9
Suggested Citation: Suggested Citation