Experimental scenarios in accounting research: Highlights in methodological development

Abstract

ABSTRACT The main objective of this article is to guide the researcher, through the exposition of highlights and examples from previous literature, in the building of an experimental scenario for the investigation of his research question. The study focuses on the use of experimental scenarios in accounting research, bringing specific highlights that must be observed regarding the theoretical and methodological development of the instrument. Highlights of a methodological nature, relevant to the use of experimental scenarios aimed at investigating accounting research questions focusing on individuals' judgment and decision-making, are systematized. The impact of this research consists of systematizing aspects relevant to the building of experimental scenarios that can affect methodological rigor and internal, construct, and statistical conclusion validity. It consists of a method proposal approach, with examples brought through a narrative review. The study systematizes relevant aspects to be considered in the researchers' choices regarding the building of experimental scenarios, such as the role of randomization, the choice of participants, the minimization of social desirability bias, specific ways of collecting the dependent variable, and possibilities of collecting the participant pool. Additionally, the role of using experimental scenarios is discussed in view of the theoretical nature of the research question, mainly regarding the assessment of judgment and decision making.

Keywords

• experiment
• experimental scenarios
• accounting research
• causality
• experimental games