Experimental Research in Financial Reporting

From the Experimental Laboratory to the Virtual World
1. Auflage 2009
ISBN: 978-1-60198-214-8
Verlag: Now Publishers

Buch, Englisch, Band 9, 100 Seiten, Format (B × H): 156 mm x 234 mm

Reihe: Foundations and Trends® in Accounting

Experimental Research in Financial Reporting examines the use of virtual worlds as next-generation laboratories that can help experimental researchers implement features of complex institutions that are not feasible in traditional laboratory settings. This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.

Autoren/Hrsg.

Bloomfield, Robert

Rennekamp , Kristina

Inhaltsverzeichnis

1. Introduction 2. The Uses and Limits of the Laboratory 3. What are Virtual Worlds? 4. Virtual World Economies 5. A Taxonomy of Experimental Methods in Virtual Worlds 6. Implementing Complex institutions in Virtual Worlds 7. Addressing the Challenges of Embedded Experiments in Virtual Worlds 8. Cost-Benefit Analysis. 9. Concluding Remarks. References