Laboratory Experimentation in Accounting Research.

Abstract The article focuses on some of the most significant problems that have arisen in adapting laboratory experimentation to accounting research. Through the use of such systematic techniques, accountants are attempting to better understand many important problems in any laboratory experiment the selection of subjects is important. Selection of a group of subjects who are for some reason undesirable will invalidate the final results regardless of how elaborate and well conceived the remainder of the experimental design may be. Experience in studies to date suggests that the assumption about population homogeneity can not be made casually. A recent study in this area has shown that, in fact, students and businessmen do react differently to particular laboratory experiments. While a great deal of attention has been devoted to the selection of the proper subjects, not enough emphasis has been placed upon the selection of the experimental environment. It is in this area that accountants doing behavioral research ought to concentrate greater effort.