Research and Publications
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.