TITLE

Students as surrogates for practicing accountants: Further evidence

AUTHOR(S)
Mortensen, Tony; Fisher, Richard; Wines, Graeme
PUB. DATE
December 2012
SOURCE
Accounting Forum;Dec2012, Vol. 36 Issue 4, p251
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Abstract: This study extends our understanding of the circumstances in which the use of student surrogates is appropriate in accounting research. Prior research suggests caution using students for unstructured and complex experimental tasks, however their suitability for structured tasks is not so clear. Employing an experimental design, this study examined the effect of knowledge differences on a structured task requiring accounting classification judgements across three research participant groups: professional accountants, advanced level accounting students and engineering students with no accounting knowledge. The findings support the use of advanced level accounting students as surrogates for accounting practitioners in relatively structured decision contexts.
ACCESSION #
86453803

 

Related Articles

  • Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research. Brandon, Duane M.; Long, James H.; Loraas, Tina M.; Mueller-Phillips, Jennifer; Vansant, Brian // Behavioral Research in Accounting;2014, Vol. 26 Issue 1, p1 

    Behavioral accounting researchers have historically been constrained in their ability to reach externally valid research participants. The purpose of this paper is to familiarize researchers with two relatively new and innovative ways to overcome this issue. First, this paper discusses two...

  • Literature Review of BEHAVIORAL RESEARCH IN ACCOUNTING between 1999-2008. Angay, Filiz; Ersoy, Ayten // Journal of Yasar University;Jul2010, Vol. 5 Issue 19, p3171 

    This paper gives a brief information about Behavioral Acounting Research and provides a description of content, research methods, subjects used, purpose analysis and authorship analysis of the articles published in the journal of 'Behavioral Research in Accounting' (BRIA) during its second ten...

  • Liberty Company Bond Teaching Resource: Using A Zero-Coupon Bond To Clarify Bond Liability Accounting. Jones, Daniel J. // Journal of Business Case Studies;Mar/Apr2013, Vol. 9 Issue 2, p145 

    Accounting for discounted and premium bond liabilities presents challenges for most students. Fortunately, committed educators can do something about the issue. In this teaching resource, the author presents an approach to simplify bond accounting concepts. Reversing the sequence that bond...

  • Postpositivism and Accounting Research : A (Personal) Primer on Critical Realism. Bisman, Jayne // Australasian Accounting Business & Finance Journal;Dec2010, Vol. 4 Issue 4, p3 

    This paper presents an overview and primer on the postpositivist philosophy of critical realism. The examination of this research paradigm commences with the identification of the underlying motivations that prompted a personal exploration of critical realism. A brief review of ontology,...

  • Popper's Methodology of Falsificationism and Accounting Research. Hines, Ruth D. // Accounting Review;Oct88, Vol. 63 Issue 4, p657 

    ABSTRACT: Poppers falsificationism is apparently being adopted as an Ideal by accounting researchers. For example, Christenson [1983] has criticized Watts and Zimmerman's [1978, 1979] theories for not conforming to Poppers approach. This paper argues that Poppers falsificationism should not be...

  • MALAYSIAN SUCCESS.  // Accountancy;Dec2011, Vol. 148 Issue 1420, p92 

    The article briefly notes a ceremony in Kuala Lumpur, Malaysia at which 64 students were awarded the Malaysian Certificate in Finance, Accountancy and Business.

  • Student award dinner recognizes high-achieving future CPAs. ABBOUD, ANTHONY T. // Trusted Professional;9/1/2011, Vol. 14 Issue 10, p27 

    The article offers information on the event Town Hall Meeting and Student Awards Dinner which will be held on September 27, 2011 in Syracuse, New York.

  • Alternatives to parallel group design suggested for trials.  // British Journal of Hospital Medicine (17508460);2015, Vol. 76 Issue 7, p383 

    The article reports on the research on alternatives to parallel group design suggested for trials to make it cheaper and easier to run, referencing a study by R. Hooper and L. Bourke published in a 2015 issue of "British Medical Journal."

  • The Knowledge of Model Professors in Teaching Accounting. Miranda, Gilberto José; de Castro Casa Nova, Silvia Pereira; Cornacchione Júnior, Edgard Bruno // Revista Contabilidade & Finanças - USP;mai-ago2012, Vol. 23 Issue 59, p142 

    This study aims to evaluate the knowledge prevalent in teachers perceived as model professors by students in an accounting public Brazilian university. The study is justified by the recent significant changes in accounting in Brazil. To achieve qualitative study was structured in which the...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics