73624

Myrna Modolon Lima

Revista Contabilidade & Finanças

O objetivo principal deste artigo consiste em guiar o pesquisador, por meio da exposição de pontos de destaque e exemplos de literaturas anteriores, no desenvolvimento de um cenário experimental para a investigação de sua pergunta de pesquisa. O estudo enfoca a utilização de cenários experimentais na pesquisa contábil, trazendo pontos de destaque específicos que devem ser observados quanto ao desenvolvimento teórico e metodológico do instrumento. Sistematizam-se pontos de destaque de caráter metodológico pertinentes à utilização de cenários experimentais que visem a investigar perguntas de pesquisa contábeis com foco no julgamento e na tomada de decisão dos indivíduos. O impacto desta pesquisa consiste em sistematizar aspectos relevantes ao desenvolvimento de cenários experimentais que podem afetar o rigor metodológico e as validades interna, de constructo e de conclusão estatística. Consiste em um trabalho de proposição de método, com exemplos trazidos por meio de uma revisão narrativa. O estudo sistematiza aspectos relevantes a serem considerados nas escolhas dos pesquisadores quanto ao desenvolvimento de cenários experimentais, como o papel da randomização, a escolha de participantes, a minimização do viés de desejabilidade social, maneiras específicas de coleta da variável dependente e possibilidades de coleta do pool de participantes. Adicionalmente, discute-se o papel da utilização dos cenários experimentais diante da natureza teórica da pergunta de pesquisa, principalmente quanto à avaliação de julgamento e tomada de decisão.

LIMA, M. M.Cenários experimentais em pesquisas contábeis: pontos de destaque no desenvolvimento metodológico. Revista Contabilidade & Finanças, v. 34, n. 92, p. 0-0, 2023.

Lima, M. M.(2023). Cenários experimentais em pesquisas contábeis: pontos de destaque no desenvolvimento metodológico. Revista Contabilidade & Finanças, 34(92), 0-0.

10.1590/1808-057x20231594.en

https://www.spell.org.br/documentos/ver/73624/cenarios-experimentais-em-pesquisas-contabeis--pontos-de-destaque-no-desenvolvimento-metodologico/i/pt-br

Artigo

Português

Aguiar, A. B. (2017). Pesquisa experimental em contabilidade: propósito, desenho e execução. Advances in Scientific and Applied Accounting, 10(2), 224-244. https://doi.org/10.14392/ asaa.2017100206

Aguiar, A. B. (2021). Is value statement an effective informal control for stimulating pro-environmental behaviors? Revista de Contabilidade e Finanças, 32(86), 193-206. https://doi. org/10.1590/1808-057x202011500

Aguiar, A. B., & Suave, R. (2021). Managers’ presentation preferences for aggregation: The role of internal reporting outcome, purpose, and Machiavellianism. Spanish Journal of Finance and Accounting, 51(1), 21-49. https://doi.org/10.1080/ 02102412.2021.1952517

Aguinis, H., & Bradley, K. J. (2014). Best practice recommendations for designing and implementing experimental vignette methodology studies. Organizational Research Methods, 17(4), 351-371. https://doi. org/10.1177/1094428114547952

Aguinis, H., & Ramani, R. S. (2021). MTurk research: Review and recommendations. Journal of Management, 47(4), 823-837. https://doi.org/10.1177/0149206320969787 Arnold, V., & Triki, A. (2018). Use of student and online participants in behavioural accounting research. In T. Libby, & L. Thorne (Eds.), The Routledge companion to behavioural accounting research (pp. 287-299). https://doi. org/10.4324/9781315710129-20

Asay, H. S., Elliott, W. B., & Rennekamp, K. (2017). Disclosure readability and the sensitivity of investors’ valuation judgments to outside information. The Accounting Review, 92(4), 1-25. https://doi.org/10.2308/accr-51570

Ashton, R. H., & Kramer, S. S. (2006). Students as surrogates in behavioral accounting research: Some evidence. Journal of Accounting Research, 18(1), 1-15. https://doi. org/10.2307/2490389

Austin, C. R., Bobek, D. D., & Harris, L. L. (2021). Does information about gender pay matter to investors? An experimental investigation. Accounting, Organizations and Society, 90, 101193. https://doi.org/10.1016/j. aos.2020.101193

Bloomfield, R., Nelson, M. W., & Soltes, E. (2016). Gathering data for archival, field, survey, and experimental accounting research. Journal of Accountig Research, 54(2), 341-395. https://doi.org/10.1111/1475-679X.12104

Bonner, S. E., Clor-Proell, S. M., & Koonce, L. (2014). Mental accounting and disaggregation based on the sign and relative magnitude of income statement items. The Accounting Review, 89(6), 2087-2114. https://doi.org/10.2308/accr-50838

Brandon, D. M., Long, J. H., Loraas, T. M., Mueller, J. M., & Vansant, B. (2014). Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research. Behavioral Research in Accounting, 26(1), 1-23.

Choi, J. W. (2020). Studying “and”: A perspective on studying the interdependence between management control practices. Accounting, Organizations and Society, 86, 101188. https://doi. org/10.1016/j.aos.2020.101188

Chung, J., & Monroe, G. S. (2003). Exploring social desirability bias. Journal of Business Ethics, 44, 291-302.

Church, B. K., Jiang, W., Kuang, X. J., & Vitalis, A. (2019). A dollar for a tree or a tree for a dollar? The behavioral effects of measurement basis on managers’ CSR investment decision. The Accounting Review, 94(5), 117-137.

Collett, J. L., & Childs, E. (2011). Minding the gap: Meaning, affect, and the potential shortcomings of vignettes. Social Science Research, 40(2), 513-522. https://doi.org/10.1016/j. ssresearch.2010.08.008

Crowne, D. P., & Marlowe, D. (1960). A new scale of social desirability independent of psychopathology. Journal of Consulting Psychology, 24(4), 349-354. https://doi. org/10.1037/h0047358

Eckerd, S., DuHadway, S., Bendoly, E., Carter, C. R., & Kaufmann, L. (2021). On making experimental design choices: Discussions on the use and challenges of demand effects, incentives, deception, samples, and vignettes. Journal of Operations Management, 67(2), 261-275. https://doi. org/10.1002/joom.1128

Elliott, W. B., Hodge, F. D., & Kennedy, J. J. (2007). Are M.B.A. students a good proxy for nonprofessional investors ? The Accounting Review, 82(1), 139-168. https://doi.org/10.2308/ accr.2007.82.1.139

Elliott, W. B., Rennekamp, K. M., & White, B. J. (2015). Does concrete language in disclosures increase willingness to invest ? Review of Accounting Studies, 20, 839-865. https://doi. org/10.1007/s11142-014-9315-6

Fisher, R. J. (1993). Social desirability bias and the validity of indirect questioning. Journal of Consumer Research, 20(2), 303-315. https://doi.org/10.1086/209351

Floyd, E., & List, J. A. (2016). Using field experiments in accounting and finance. Journal of Accounting Research, 54(2), 437-475. https://doi.org/10.1111/1475-679X.12113 Frezatti, F., Aguiar, A., Wanderley, C., & Malagueño, R. (2015). A pesquisa em contabilidade gerencial no Brasil: Desenvolvimento, dificuldades e oportunidades. Revista Universo Contábil, 11(1), 47-68. https://doi.org/10.4270/ ruc.2015103

Frezatti, F., Bido, D. S., Cruz, A. P. C., & Machado, M. J. C. (2015). A Estrutura de artefatos de controle gerencial no processo de inovação: Existe associação com o perfil estratégico? Brazilian Business Review, 19, 129-156. https://doi.org/10.15728/ bbr.2015.12.1.6

Grasser, R. A., Majerczyk, M., Staehle, M., & Sydney, U. (2021). The benefits of deliberative involvement in the design of incomplete feedback systems. Contemporary Accounting, 38(3), 2351-2375. https://doi.org/10.1111/1911-3846.12675

Gravetter, F. J., & Forzano, L. A. B. (2012). Research methods for the behavioral sciences (4th ed.). Cengage Learning. Ham, C., Lang, M., Seybert, N., & Wang, S. (2017). CFO narcissism and financial reporting quality. Journal of Accounting Research, 55(5), 1089-1135. https://doi. org/10.1111/1475-679X.12176

Hartmann, F. G. H., & Maas, V. S. (2010). Why business unit controllers create budget slack: Involvement in management, social pressure, and Machiavellianism. Behavioral Research in Accounting, 22(2), 27-49. https://doi.org/10.2308/ bria.2010.22.2.27

Haynes, C. M., & Kachelmeier, S. J. (1998). The effects of accounting contexts on accounting decisions: A synthesis of cognitive and economic perspectives in accounting experimentation. Journal of Accounting Literature, 17, 97-136. Hesford, J. W., Lee, S. H. S., Van der Stede, W. A., & Young, S.

Houghton, K. A., & Hronsky, J. J. F. (1993). The sharing of meaning between accounting students and members of the accounting profession. Accounting & Finance, 33(2), 131-147. https://doi.org/10.1111/j.1467-629X.1993.tb00324.x

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. http://uclafinance. typepad.com/main/files/jensen_76.pdf

Johnson, E. N., Fleischman, G. M., Valentine, S., & Walker, K. B. (2012). Managers’ ethical evaluations of earnings management and its consequences. Contemporary Accounting Research, 29(3), 910-927. https://doi.org/10.1111/j.19113846.2011.01135.x

Kadous, K., Proell, C. A., Rich, J., & Zhou, Y. (2019). It goes without saying: The effects of intrinsic motivational orientation, leadership emphasis of intrinsic goals, and audit issue ambiguity on speaking up. Contemporary Accounting Research, 36(4), 2113-2141. https://doi.org/10.1111/19113846.12500

Kadous, K., & Zhou, Y. (2018). Maximizing the contribution of JDM-style experiments in accounting. In T. Libby & L. Thorne (Eds.), The Routledge companion to behavioural accounting research (pp. 175-192). https://doi. org/10.4324/9781315710129-13

Kadous, K., & Zhou, Y. D. (2019). How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research, 36(1), 108-131. https:// doi.org/10.1111/1911-3846.12431

Kinney, W. R. (2019). The Kinney three paragraphs (and more) for accounting Ph.D. students. Accounting Horizons, 33(4), 1-14. https://doi.org/10.2308/acch-52451

Larson, R. B. (2019). Controlling social desirability bias. International Journal of Market Research, 61(5), 534-547. Libby, R., Bloomfield, R., & Nelson, M. W. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27, 775-810.

Liyanarachchi, G. A. (2007). Feasibility of using student subjects in accounting experiments: A review. Pacific Accounting Review, 19(1), 47-67. https://doi. org/10.1108/01140580710754647

Liyanarachchi, G. A., & Milne, M. J. (2005). Comparing the investment decisions of accounting practitioners and students: An empirical study on the adequacy of student surrogates. Accounting Forum, 29(2), 121-135. https://doi.org/10.1016/j. accfor.2004.05.001

Lonati, S., Quiroga, B. F., Zehnder, C., & Antonakis, J. (2018). On doing relevant and rigorous experiments: Review and recommendations. Journal of Operations Management, 64, 1940. https://doi.org/10.1016/j.jom.2018.10.003

Lourenço, S. M. (2019). Field experiments in managerial accounting research. Foundations and Trends® in Accounting, 14(1), 1-72. https://doi.org/10.1561/1400000059

Lucas, J. W. (2003). Theory-testing, generalization, and the problem of external validity. Sociological Theory, 21(3), 236253. https://doi.org/10.1111/1467-9558.00187

M. (2006). Management accounting: A bibliographic study. Handbooks of Management Accounting Research, 1, 3-26. https://doi.org/10.1016/S1751-3243(06)01001-7

Mortensen, T., Fisher, R., & Wines, G. (2012). Students as surrogates for practicing accountants: Further evidence. Accounting Forum, 36(4), 251-265. https://doi.org/10.1016/j. accfor.2012.06.003

Murphy, P. R., Wynes, M., Hahn, T. A., & Devine, P. G. (2019). Why are people honest? Internal and external motivations to report honestly. Contemporary Accounting Research, 53(9), 1689-1699. https://doi.org/10.1017/CBO9781107415324.004

Nash Jr, J. F. (1950). Equilibrium points in n-person games. Proceedings of the National Academy of Sciences, 36(1), 48-49. Nash Jr., J. F. (1951). Non-cooperative games. Annals of Mathematics, 286-295.

Nederhof, A. J. (1985). Methods of coping with social desirability bias: A review. European Journal of Social Psychology, 15, 263-280.

Onderstal, S. (2014). Economics of organizations and markets. Pearson.

Osborne, M. J. (2003). An introduction to game theory. Oxford University Press.

Peer, E., Brandimarte, L., Samat, S., & Acquisti, A. (2017). Beyond the Turk: Alternative platforms for crowdsourcing behavioral research. Journal of Experimental Social Psychology, 70, 153163. https://doi.org/10.1016/j.jesp.2017.01.006

Randall, D. M., & Fernandes, M. F. (1991). The social desirability response bias in ethics research. Journal of Business Ethics, 10(11), 805-817.

Santos, L. P. G., Cerqueira, A. J. F., & Carvalho, C. V. O., Júnior. 00(2021). Uma análise experimental do efeito da manutenção de registros sobre a reciprocidade direta. Revista Contabilidade & Finanças, 32(86), 359-375. https://doi.org/10.1590/1808057x202010800

Schuhmacher, K., Towry, K. L., & Zureich, J. (2021). Leading by example in socially driven organizations: The effect of transparent leader compensation contracts on following. The Accounting Review, 97(3), 373-393. https://doi.org/10.2308/ tar-2019-0227

Shadish, W. R., Cook, T., & Campbell, D. (2002). Experimental and quasi-experimental designs for generalized causal inference. Cengage Learning.

Suave, R., Altoé, S. M. L., & Ferreira, M. M. (2021). Pesquisas experimentais aplicadas à educação contábil: Panorama atual e oportunidades no cenário brasileiro. Revista Contemporânea de Contabilidade, 18(47), 155-176. https://doi.org/10.5007/2175-8069.2021.e77682

Swieringa, R. J., & Weick, K. E. (1982). An assessment of laboratory experiments in accounting. Journal of Accounting Research, 20, 56-101.

Tayler, W. B., & Bloomfield, R. (2011). Norms, Conformity and controls. Journal of Accountig Research, 46(2), 1-23. https://doi.org/10.1111/j.l475-679X.2011.00398.x

Thaler, R. H. (1999). Mental accounting matters. Journal of Behavioral Decision Making, 12, 183-206.

Trevino, L. K. (1992). Experimental approaches to studying ethical-unethical behavior in organizations. Business Ethics Quarterly, 2(2), 121-136.

Trottier, K., & Gordon, I. M. (2018). Students as surrogates for managers: Evidence from a replicated experiment. Canadian Journal of Administrative Sciences, 35(1), 146-161. https://doi.org/10.1002/cjas.1377

Von Neumann, J., & Morgenstern, O. (2004). Theory of games and economic behavior (6th ed.). Princeton University Press.

Wason, K. D., Polonsky, M. J., & Hyman, M. R. (2002). Designing vignette research in marketing. Australasian Marketing Journal, 10(3), 41-58. https://doi.org/10.1016/S14413582(02)70157-2