FINANCIAL ACCOUNTING THEORY （RMIT UNIVERSITY,CRAIG DEEGAN）--CHAPTER11个体对财务报告的反应-行为研究检验文档.pptVIP

Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan 11.* Protocol analysis This form of behavioural research requires subjects to verbalise their thought processes while making decisions or judgements common in auditing research understanding how judgements are made is important in improving those judgements useful in examining information search Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan 11.* Protocol analysis—continued Disadvantages include: the process of verbalising can have an effect on the decision process a considerable portion of the information utilised may not be verbalised subjects may provide verbalisations which parallel but are independent of the actual thought process criticisms of the coding methods Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan 11.* Limitations of behavioural research Research examining similar issues has generated conflicting results difficult to determine causes of inconsistencies settings of studies often different to real-world settings implications for generalisability very difficult to replicate cues available in the workplace students often used as surrogates small number of subjects often used Chapter 11: Behavioural research Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan 11.* Chapter 11: Behavioural research Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan Chapter 11: Behavioural research Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan Chapter 11: Behavioural research Copyright ? 2000 McGraw-Hill Book Co. Aust. PPT t/a Financial Accounting Theory by Deegan Chapter 11: Behavioural research Copyright ? 2000 McGraw-Hill Book Co. Aust