Musings on Accounting Research by Steve

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A week in bria 3 . . . .

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A new call(ing)

Okay, enough poor puns that are just for fun . . . . .  Now some real stuff!!!

Behavioral Research in Accounting should be the natural home for articles that discuss behavioral methods and methodology. Hence, the Editorial Team at BRIA is interested in receiving manuscripts that discuss and/or illustrate advances in behavioral methods, methodologies and theories.  To understand this call better – three examples:

Example 1

  1. Papers that serve to validate the creation of a survey scale or experimental variable measure of a construct of interest to accounting researchers, or to validate that a scale/measure transferred from another domain reflects a critical accounting attribute.
    1. This sort of study would require following a generally accepted method for scale/measure development to show that the scale/measure is conceptually distinct from close rival measures and results in a stable measurement. Those writing papers in this line should consider Churchill (1979) and its descendants (e.g. MacKenzie et al., 2011) as exemplars of how to do scale/measure development.

Almost every other area of management research separates the scale/measure development and validation from the substantive use of the validated scale/measure to study an issue.

Check out the BRIA website for more details including references to example papers.

http://aaahq.org/Portals/0/Users/029/13/3613/Expression%20of%20Editorial%20Interest%20in%20Methods%20v%201.1.pdf

 


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