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Capturing affect via the experience sampling method: Prospects for accounting information systems researchers

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  • Baxter, Ryan J.
  • Hunton, James E.

Abstract

A growing body of literature spanning the social, psychological, and neurological sciences is studying the influence of affect (emotions, feelings and moods) within a variety of decision-making contexts. Accounting Information Systems (AIS) researchers interested in capturing affect within such contexts ought to consider methods that are designed to capture affect close to its realization. One such approach is the experience sampling method (ESM), developed as a way to collect individuals' subjective perceptions of their cognitions, motivations and affect as they become manifest. In short, ESM involves capturing brief responses from individuals throughout the day over the course of weeks or even months. By doing so, researchers can strengthen internal validity weaknesses associated with surveys and interviews, and increase ecological validity beyond laboratory experiments. ESM data is rich with possibilities for within- and between-participant comparisons. However, conducting an ESM study is much more intense and time-consuming than a one-time survey. In this paper, we discuss the concept of ESM, explain how and it can be used for studying affect, explore various theoretical considerations, and mention some key implementation issues. Our objective is to highlight the ESM and offer directions for AIS researchers interested in evaluating the suitability of the ESM method for their research programs.

Suggested Citation

  • Baxter, Ryan J. & Hunton, James E., 2011. "Capturing affect via the experience sampling method: Prospects for accounting information systems researchers," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 90-98.
    • Handle: RePEc:eee:ijoais:v:12:y:2011:i:2:p:90-98
    DOI: 10.1016/j.accinf.2010.12.002
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    References listed on IDEAS

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    1. Weiss, Howard M. & Nicholas, Jeffrey P. & Daus, Catherine S., 1999. "An Examination of the Joint Effects of Affective Experiences and Job Beliefs on Job Satisfaction and Variations in Affective Experiences over Time," Organizational Behavior and Human Decision Processes, Elsevier, vol. 78(1), pages 1-24, April.
    2. Christie Scollon & Chu Kim-Prieto & Ed Diener, 2003. "Experience Sampling: Promises and Pitfalls, Strengths and Weaknesses," Journal of Happiness Studies, Springer, vol. 4(1), pages 5-34, March.
    3. Tamlin Christensen & Lisa Barrett & Eliza Bliss-Moreau & Kirsten Lebo & Cynthia Kaschub, 2003. "A Practical Guide to Experience-Sampling Procedures," Journal of Happiness Studies, Springer, vol. 4(1), pages 53-78, March.
    4. Casey B. Mulligan & Barbara Schneider & Rurtin Wolfe, 2000. "Time Use and Population Representation in the Sloan Study of Adolescents," NBER Technical Working Papers 0265, National Bureau of Economic Research, Inc.
    5. Kimberly Moreno & Thomas Kida & James F. Smith, 2002. "The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts," Journal of Accounting Research, Wiley Blackwell, vol. 40(5), pages 1331-1349, December.
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    Cited by:

    1. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    2. Meckfessel, Michele & Moehrle, Stephen, 2017. "Self-regulation of the academic accounting literature: The case of James Hunton," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 10-18.

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