IDEAS home Printed from https://ideas.repec.org/a/spr/metrik/v19y2008i3p325-351.html
   My bibliography  Save this article

Management accounting research in the lab – method and applications

Author

Listed:
  • Robert Obermaier
  • Felix Müller

Abstract

Obwohl empirische Methoden in der betriebswirtschaftlichen Forschung in den letzten Jahren deutlich an Bedeutung gewonnen haben, gibt es bislang nur wenige Beispiele für den Einsatz von Laborexperimenten im Bereich der Controllingforschung. Der vorliegende Beitrag fasst den aktuellen Stand zur experimentellen Controllingforschung zusammen. An eine Metaanalyse zur Verbreitung der Methode in diesem Feld schließt sich eine Betrachtung zu Anwendungsfeldern, Versuchsanordnungen und Beschränkungen an. Im Rahmen einer umfassenden Literaturanalyse experimenteller Studien werden unter anderem Themenfelder identifiziert sowie die Verteilung untersuchter abhängiger und unabhängiger Variablen analysiert. Hierzu wird ein universal einsetzbares Analyseraster verwendet. Copyright Springer-Verlag 2008

Suggested Citation

  • Robert Obermaier & Felix Müller, 2008. "Management accounting research in the lab – method and applications," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(3), pages 325-351, December.
  • Handle: RePEc:spr:metrik:v:19:y:2008:i:3:p:325-351
    DOI: 10.1007/s00187-008-0056-1
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s00187-008-0056-1
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s00187-008-0056-1?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. William F. Wright, 1988. "Empirical comparison of subjective probability elicitation methods," Contemporary Accounting Research, John Wiley & Sons, vol. 5(1), pages 47-57, September.
    2. Friedman,Daniel & Sunder,Shyam, 1994. "Experimental Methods," Cambridge Books, Cambridge University Press, number 9780521456821, October.
    3. Cherrington, Dj & Cherrington, Jo, 1973. "Appropriate Reinforcement Contingencies In Budgeting Process," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 225-253.
    4. Mock, Tj & Estrin, Tl & Vasarhel.Ma, 1972. "Learning Patterns, Decision Approach, And Value Of Information," Journal of Accounting Research, Wiley Blackwell, vol. 10(1), pages 129-153.
    5. Chesley, Gr, 1976. "Elicitation Of Subjective Probabilities - Laboratory Study In An Accounting Context," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 27-48.
    6. Blocher, Edward & Moffie, Robert P. & Zmud, Robert W., 1986. "Report format and task complexity: Interaction in risk judgments," Accounting, Organizations and Society, Elsevier, vol. 11(6), pages 457-470, October.
    7. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    8. Ansari, Sl, 1976. "Behavioral Factors In Variance Control - Report On A Laboratory Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 14(2), pages 189-211.
    9. Smith, Vernon L, 1976. "Experimental Economics: Induced Value Theory," American Economic Review, American Economic Association, vol. 66(2), pages 274-279, May.
    10. Williams, Michael L. & Dennis, Alan R. & Stam, Antonie & Aronson, Jay E., 2007. "The impact of DSS use and information load on errors and decision quality," European Journal of Operational Research, Elsevier, vol. 176(1), pages 468-481, January.
    11. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    12. Guala,Francesco, 2005. "The Methodology of Experimental Economics," Cambridge Books, Cambridge University Press, number 9780521618618, October.
    13. Mahendra Gupta & Ronald R. King, 1997. "An Experimental Investigation of the Effect of Cost Information and Feedback on Product Cost Decisions," Contemporary Accounting Research, John Wiley & Sons, vol. 14(1), pages 99-127, March.
    14. Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bogliacino, Francesco & Codagnone, Cristiano, 2021. "Microfoundations, behaviour, and evolution: Evidence from experiments," Structural Change and Economic Dynamics, Elsevier, vol. 56(C), pages 372-385.
    2. Croson, Rachel & Gächter, Simon, 2010. "The science of experimental economics," Journal of Economic Behavior & Organization, Elsevier, vol. 73(1), pages 122-131, January.
    3. Anna Bassi & Kenneth C. Williams, 2014. "Examining Monotonicity and Saliency Using Level- k Reasoning in a Voting Game," Games, MDPI, vol. 5(1), pages 1-27, February.
    4. Fiore, Annamaria, 2009. "Experimental Economics: Some Methodological Notes," MPRA Paper 12498, University Library of Munich, Germany.
    5. Ana C. Santos, 2011. "Experimental Economics," Chapters, in: John B. Davis & D. Wade Hands (ed.), The Elgar Companion to Recent Economic Methodology, chapter 3, Edward Elgar Publishing.
    6. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    7. Walid Cheffi, 2008. "Etude Des Roles De La Comptabilite De Gestion Pour Les Managers : Le Cas D'Un Grand Groupe Automobile," Post-Print halshs-00522472, HAL.
    8. Zizzo, Daniel John, 2013. "Claims and confounds in economic experiments," Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 186-195.
    9. Lisa-Marie Wibbeke & Maik Lachmann, 2020. "Psychology in management accounting and control research: an overview of the recent literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(3), pages 275-328, September.
    10. Bodo Sturm & Joachim Weimann, 2006. "Experiments in Environmental Economics and Some Close Relatives," Journal of Economic Surveys, Wiley Blackwell, vol. 20(3), pages 419-457, July.
    11. Kristin Asdal & Béatrice Cointe, 2022. "Writing good economics: how texts 'on the move' perform the lab and discipline of experimental economics," Post-Print hal-03429169, HAL.
    12. Doyon, Maurice & Novakovic, Andrew M., 1997. "An Application of Experimental Economics to Agricultural Policies: The Case of U.S. Dairy Deregulation on Farm-Level Markets," Research Bulletins 122807, Cornell University, Department of Applied Economics and Management.
    13. James Fiet & Pankaj Patel, 2008. "Entrepreneurial Discovery as Constrained, Sytematic Search," Small Business Economics, Springer, vol. 30(3), pages 215-229, March.
    14. Sprinkle, Geoffrey B., 2003. "Perspectives on experimental research in managerial accounting," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 287-318.
    15. Levesque, Moren & Schade, Christian, 2005. "Intuitive optimizing: experimental findings on time allocation decisions with newly formed ventures," Journal of Business Venturing, Elsevier, vol. 20(3), pages 313-342, May.
    16. Morone, Andrea & Nuzzo, Simone, 2015. "Market Efficiency, Trading Institutions and Information Mirages: evidence from an experimental asset market," MPRA Paper 67448, University Library of Munich, Germany.
    17. Saldarriaga-Isaza, Adrian & Villegas-Palacio, Clara & Arango, Santiago, 2019. "Chipping in for a cleaner technology: Experimental evidence from a framed threshold public good game with students and artisanal miners," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 78(C), pages 10-16.
    18. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    19. Guala, Francesco & Mittone, Luigi, 2010. "Paradigmatic experiments: The Dictator Game," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(5), pages 578-584, October.
    20. Dobbs, Ian M. & Miller, Anthony D., 2009. "Experimental evidence on financial incentives, information and decision-making," The British Accounting Review, Elsevier, vol. 41(2), pages 71-89.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:metrik:v:19:y:2008:i:3:p:325-351. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.