Moving beyond the Lab: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Behavioral Accounting Research

Abstract

There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the experiences of practitioners. BAR researchers develop five competencies - familiarity with a broad range of theories, close engagement with practice, selection of appropriate participants, focus on ex-ante instrument design and careful measurement of underlying constructs – through their training. These five competencies can be leveraged to carry out two experience-based research methods – experiential survey and qualitative field studies – that facilitate systematic development of theory-based (or informed) evidence about current accounting practices. We elaborate on these two experiential research methods and demonstrate how each of BAR researchers’ core competencies indeed equips them to implement these methods. Our hope is that despite the potential ‘costs’ encountered in taking the leap, BAR researchers will take on the challenge of contributing towards the expansion of methodological diversity in behavioural accounting research and more importantly, the development of more impactful, practically oriented accounting research.

Keywords: Research Methods, Experiential Survey, Qualitative Methods, Auditing, Management Accounting, Financial Reporting

JEL Classification: M4