Musings on Accounting Research by Steve

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When I attend a panel session I always believe I am blessed if I come away with one or two insights or ideas! The ABO panel on what’s cool in behavioural research exceeded my expectations.

Kristina Rennekemp’s observations about how to deal with a perennial US problem about access to professional participants seems obvious once you read it but ex ante I would never have connected the dots. Among her suggestions:

1. Use of targeted surveys to help focus in on key experiential issues prior to running a focused efficient experiment.

2. If you believe you know the key issues run the experiment and use surveys to expand on your results.

3. Use your experimental design class better! Remember there are efficient experimental designs like Latin squares and others beyond full factorial designs that allow for much smaller sample sizes.

4. Where appropriate use more available participants to focus in on what are the key factors that your smaller participant pool of “best” participants can then focus on.

Finally , do not assume you will be turned down without asking and providing a rationale as to why participating in your research is a win win.

While I understand that dating is something rare in the modern world, think of it like not going on line based on a belief that you will never match another no matter how many questions you answer. The act of not asking someone out or not going on line to start with be leads to a guaranteed outcome!


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