The experimental method is “ a systematic andaccounting.dusit.ac.th/home/wp-content/uploads/...The...
Transcript of The experimental method is “ a systematic andaccounting.dusit.ac.th/home/wp-content/uploads/...The...
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The experimental method is “ a systematic and scientific approach to research in which the researcher manipulates one or more independent variables and controls and measures any chance in other variables.
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Note: Beattie V. and Jones J. M. (2002). Measurement distortation of graphs in corporate
reports: an experimental study
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Level of Graph Distortation
Perception of Firm Performance
5% distortion 10% distortation 20% distortation 30% distortation 40% distortation 50% distortation
Code 1 when X>Y Code 2 when X=Y Code 3 when X<Y
Manipulation
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True Experiment Random Selection + Random Assignment (Strict
definition Sciences)
Quasi-Experiment Random Assignment (Wide definition Social Sciences)
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Random Selection Selecting samples from population randomly using
sampling techniques such as simple random sampling, stratified sampling, cluster sampling etc.
Random Assignment Assigning participants to treatment group and control
group randomly
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Random Selection
Random Assignment
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Population
Sample
Treatment Group
Control Group
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Strength Strong Internal Validity (with strong research design,
can eliminate confounding variables quite efficiently) Weakness Sacrifice External Validity (cannot generalize the
results)
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Theories
Predictions Test of Predictions
Deduction
Observation
Induction (Generalization)
Internal Validity
External Validity
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Cause (Independent Variable)
Effect (Dependent Variable)
Confounding Variables
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Control Group A group that receives no treatment over the same period of
time but undergoes exactly the same tests Random Assignment Assign participants into Treatment group and Control group
randomly Matched-Pairs Match every subject in one group with an equivalent in another
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Pretest-Post test Design with Control Group Solomon Four-Group Design Matched Subjects Design Between-Subjects Design Within-Subjects Design (Repeated Measures Design)
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Treatment Group Control Group
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XT
XC
XT
Randomly Assigned
O
XC
Pretest Posttest
Treatment
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Treatment Group1
Control Group1
Treatment Group2
Control Group2
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XT
XC
XT
Note: All participants are randomly Assigned.
O
XC
Pretest Posttest Treatment
XT O
XC
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Concept: Using separate experimental groups for each particular treatment, but relies upon matching every subject in one group with an equivalent in another.
Random Assignment Matched-Pairs
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XA
XB
X X
XA
XB
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The most common in experimental research Concept: Participants can be part of the treatment group
or the control group, but cannot be part of both.
Pretest Treatment A Posttest Pretest Treatment A Posttest Pretest Treatment B Posttest Pretest Control Posttest Basic Research in Accounting (week 8)
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Advantage: Very little contamination by extraneous factors
Disadvantage: 1) Need a large number of participants 2) Individual variability 3) Assignment Bias
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Concept: Every single participant is subjected to every single treatment.
Pretest Treatment A Treatment B Posttest Pretest Treatment A Treatment B Posttest Pretest Treatment A Treatment B Posttest
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1st TEST 2nd TEST
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Advantage: 1) Require fewer participants 2) Reduce the chance of variation between
individuals Disadvantage: 1) Carryover Effect
(First test adversely influences the other.) 2) Order Effect (A B, B A) 3) Dropout Rate
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Objective: To ensure that the experiment measures what it should and that everything is set up right.
Solution: After getting information about errors and problems, “improve the design” before running the real experiment
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