A Review and Classification of Experimental Economics Research in Accounting  

Oleh:

Callahan, Carolyn M. ; Gabriel, E. Ann ; Sainty, Barbara J.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Accounting Literature vol. 2006 no. 25 (2006), page 059-126.
Topik: Public Sector Accounting; PSA; Microeconomic Environment; Economic Behaviour
Fulltext: JAL 06 25 059.pdf (4.98MB)

Isi artikel

In this literature survey, we review and classify accounting applications of experimental economic methods involving interactive settings with well-defined monetary incentives. This paper has three main objectives: (1) first, to explore the underlying theoretical constructs and establish a working definition of experimental economics, we provide an integrated neoclassical economics and behavioral science framework, (2) this allows us to review, classify and synthesize the experimental economics research in accounting that involves the interaction of human beings governed by explicit or implicit rules with monetary incentives, and finally, (3) we indicate emerging trends as well as areas for future accounting research using experimental economics methods. The rest of the article is organized as follows. Section 2 provides a summary of the evolution of experimental economic in the accounting literature. A theoretical economics and behavioral science framework is developed in Section 3. Section 4 discusses the process of classifying the accounting articles identified for the study while Section 5 reports our analysis of the findings. Section 6 provides current trends and opportunities for future work, and Section 7 presents a summary.

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