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Indiana University Bloomington

Department of Accounting

American Accounting Association Honored

In 2011, the American Accounting Association honored Patrick Hopkins, professor of accounting at the Kelley School, for his research impacting accounting practice. Read more>> 

Research and Publications

Journal Articles

An Information Economic Perspective on Experimental Research in Accounting

2006, Behavioral Research in Accounting

L. A. Maines, G. L. Salamon, G. B. Sprinkle


In this paper, we examine the role experimental research plays in developing accounting knowledge. We use as a framework for this examination an information economic perspective, positing that the general goal of accounting research is legitimate, consequential belief revision. We then evaluate how the characteristics of experimental research provide advantages and disadvantages in creating legitimate, consequential belief revision within the context of accounting issues. Throughout the paper, we provide guidance on how to design and implement experiments with the greatest potential to influence thought.


Maines, Laureen A., G. L. Salamon, and Geoffrey B. Sprinkle (2006), "An Information Economic Perspective on Experimental Research in Accounting," Behavioral Research in Accounting, Vol. 18, pp. 85-102.