Experiment Method for Behavioral Accoun

Padjadjaran University

Faculty of Economics and Business!

Experiment Method for Behavioral Accoun

1! Faculty of Economics and Business!

1-Nov-16!

Exposition

Other Grass Greener?

VIPs

Roadmap

Validity Threats

Experiment ! ! ! Studies that particularly aim to investigate the cause-effect relationship between independent variables and dependent variables using through treatment manipulation. ! !

X à Y! Padjadjaran University


1-Nov-16!

2!

An Experiment! Wohlin et al, 2000! •  ..a formal, rigorous and controlled investigation! •  control over the situation and, ! •  achieve precise, systematic and direct behavior manipulation.! Recker, 2013 ! •  the gold standard in research … one of the most rigorous forms of collecting and analyzing data, but … also one of the most difficult research methods.! •  …emphasizes internal validity…! ! Ertambang & Utami, 2016! •  how and why research questions.! •  active [and deliberate] manipulation on object.! •  explanatory or prediction! Padjadjaran University


1-Nov-16!

3!

Objectives! •  •  •  •  • 

Confirm theories, again, theories! Confirm conventional wisdom! Explore relationship ! Evaluate the accuracy of models ! Validate measures !



1-Nov-16!

4!

Distinguish between when to use surveys and when to use experiments

Perception or Behavior ! !Padjadjaran University


1-Nov-16!

5!

!

•  A survey is a technique that involves questionnaires and interviews of a sample population with the intention of gaining information, such as opinions or facts, about the general population.! •  An experiment is an orderly procedure carried out with the goal of verifying, falsifying, or establishing the validity of a hypothesis.! •  A survey would be useful if trying to determine whether or not people would be interested in trying out a new drug for headaches on the market. An experiment would test the effectiveness of this new drug.! Padjadjaran University


1-Nov-16!

6!

Omnes viæ Romam ducunt…! •  only each traveller carries different loads and purposes! !

• Formalization

Quantitative

• Simulation

Field Experiment Experiment • Field

LongitudinalSurvey Survey • Longitudinal •Lab

Lab Experiment Experiment Cross-sectional • Cross-sectional Survey Survey MultipleCase CaseStudy Study • Multiple

•Etnography

Subset of Research Methodologies Recker, 2013 Padjadjaran University

•

• Grounded Theory •

Single Case CaseStudy Study Phenomenology Single

Qualitative Faculty of Economics and Business!

1-Nov-16!

7!

Wohlin et al, 2000 Factor

Survey

Case Study

Experiment

Execution Control

✗

✗

✔

Measurement Control

✗

✔

✔

Investigation Cost

Low

Medium

High

Ease of Replication

High

Low

High

Descriptive Explanatory Exploratory

Descriptive Explanatory Exploratory

Exploratory Explanatory Predictive

General Objective



1-Nov-16!

8!

Cognitive/ Thinking

Behavioral accounting is bloody challenging

Affective/ Feeling

Eager to study behavioral accounting

Conative/ Behavioral

Engage in behavioral acc. manipulation

Survey

Experiment

The ABC model of attitudes (not character)!

1-Nov-16!



9!

Role of Literature! •  Build cumulative tradition of knowledge.! •  Firm understanding of the body of knowledge! •  Finding a research question is an unstructured problem.! –  Highly domain related. ! –  Research problem is a problem (see Weber, 2003)!



1-Nov-16!

10!

Role of Literature! •  Informs the extent, type, and nature of current organizational problems.! •  Informs where gaps of knowledge are surrounding a particular problem.! •  Informs the extent to which our current theories are able to explain the particularities of the phenomenon or problem, and likewise where they fail to do so adequately.! •  Informs the strategies and methodologies that have been used in the past to research the phenomena/problem (or related phenomena or problems).! •  Informs relevant theories that can be used to frame an investigation.! •  Informs the current body of knowledge in terms of the research methodology available.!



1-Nov-16!

11!

Research Contribution! Theory Gap

Adopted theories not able to explain the phenomenon completely

Theoretical Contribution

Empirical Gap

Prior research is inconclusive

Empirical Contribution

Practical Gap

Practical problem and questions are extant

Practical Contribution



1-Nov-16!

12!

!

Desain Eksperimen!



1-Nov-16!

13!

•  Treatment/ Manipulasi! •  Unit Eksperimental! •  Objek Eksperimen!



1-Nov-16!

14!

Manipulasi! •  Perlakuan (treatment) yang diberikan kepada subjek eksperimen untuk mengukur variabel independen! •  Variabel independen yang diharapkan mampu mempengaruhi respon subjek! - Berhasil!

- Tidak Berhasil!



1-Nov-16!

15!

Unit Eksperimental! Subjek à Mendapat Manipulasi

Individu


Grup


1-Nov-16!

16!

Objek Eksperimen! !

Sifat dan Sikap !


Cognitive/ Cognitive/ Thinking Thinking

Behavioral accounting is bloody challenging

Affective/ Feeling

Eager to study behavioral accounting

Conative/ Behavioral

Engage in behavioral acc. manipulation


1-Nov-16!

17!

Teori

Kontrak Psikologis

Kinerja Hubungan Kausalitas

Generalisasi Ke konstruk

Manipulasi: Kontrak Psikologis Tidak Terlanggar Kontrak Psikologis Terlanggar Padjadjaran University

Hubungan Manipulasi Dengan Hasil Observasi


Kinerja Manajer Divisi

1 8!

1-Nov-16!

Grup Eksperimen dan Grup Kontrol! Grup Eksperimen

Grup Kontrol


Grup yang mendapat Manipulasi

Grup yang Tidak Mendapat Manipulasi Atau Mendapat Manipulasi yang berbeda


1-Nov-16!

19!

Manipulation Check! Grup Eksperimen: Manajer dengan skema kompensasi tetap

Tingkat Kinerja

Pengecekan Manipulasi: Skema Kompensasi

Grup Kontrol: Manajer dengan skema kompensasi variabel

Tingkat Kinerja

Sumber: Ertambang Nahartyo InFyas Utami (2015) Padjadjaran University


1-Nov-16!

20!

Manipulasi!

Cara Manipulasi

DecepFon / Muslihat

Simulasi Peran



1-Nov-16!

21!

Skenario 1

Between- ParFcipant/Subject Skenario 2



1-Nov-16!

22!

Skenario 1

Within- ParFcipant/Subject Skenario 2



1-Nov-16!

23!

Desain Faktorial 2x2! Shared Financial Interest

Awareness of Other Employee Diketahui Orang Lain

Tidak Diketahui Orang lain

Manfaat Slack Dibagi

Sel 1

Sel 2

Manfaat Slack Tidak Dibagi

Sel 3

Sel 4

Manager’s Role

Framing Eﬀect Gain

Loss

Seller

Sel 1

Sel 2

Buyer

Sel 3

Sel 4



1-Nov-16!

24!

Desain Faktorial 3x2! Kompensasi

Daya Tarik Tugas Rendah

TInggi

Tetap

Sel 1

Sel 2

Bonus

Sel 3

Sel 4

Tetap dan Bonus

Sel 5

Sel 6

Source: Ertambang Nahartyo InFyas Utami (2015) Padjadjaran University


1-Nov-16!

25!

Proses Riset Eksperimen! •  •  •  •  •  •  •  •  •  •  •  • 

Pemilihan topik penelitian! Perumusan Pertanyaan Penelitian! Penentuan Tujuan Penelitian! Review Literatur dan mencari teori, riset terdahulu! Mengembangkan Hipotesis! Menyusun model penelitian/kerangka pemikiran teoritis! Desain Eksperimen! Menyusun protokol eksperimen! Melakukan pilot test rancangan eksperimen! Pengujian Hipotesis! Analisisi Hasil! Penarikan Kesimpulan!



1-Nov-16!

26!

Exposition


VIPs

Validity Threats

Roadmap

Very Important Properties! •  Randomization! –  Sample being observed should be obtained from independent random variables, such that any inherent characteristics do not interrupt the manipulation and the outcome of the study. !

•  Control! –  The mechanisms to ensure that all notable responses are effectively traced to the treatments being manipulated, not due to other confounding factors. Thus, undesired effect should be systematically blocked/eliminated.! Padjadjaran University


1-Nov-16!

27!

Very Important Properties! •  Treatment! –  The alteration of environment, program or any experimental stimulus that is given to specific line of subjects and objects, but not to others. !

•  Manipulation! –  Various type and number of stimulus provided to participants that represent the cause part in the cause-effect relationship so that they represent the independent variables involved.! Padjadjaran University


1-Nov-16!

28!

Exposition


VIPs

Roadmap

Validity Threats

Related Concepts! •  Independent Variables: All variables in a process that are manipulated and controlled.! •  Dependent Variables: Those response variables under study that reflect the changes of the independent variables. ! •  Factors: One or more experiment independent variables.! •  Groups/Levels: Two or more experimental values belong to a factor.! Padjadjaran University


1-Nov-16!

29!

•  Covariates: Variables not of central interest to the theory but recognized as potential source of bias.! •  Treatment Groups: Groups that are received treatment of interest.! •  Control Group: Group that does not received treatment.! •  Objects: Experimental units inspected by subjects by different treatments (program, documents, etc).! •  Subject: People that apply the treatment. ! Padjadjaran University


1-Nov-16!

30!

Ancaman Validitas Internal! •  History / Order Effect! Peristiwa tertentu yang dialami oleh subjek selama eksperimen berlangsung yang bukan merupakan manipulasi eksperimen.!

•  Maturation! Perubahan alamiah yang dialami subjek akibat berlalunya waktu.!

•  Mortality / Drop Out! Kegagalan subjek melanjutkan keikutsertaannya dalam proses eksperimen.! ! Padjadjaran University


1-Nov-16!

31!

•  Testing! Gangguan pada eksperimen yang diakibatkan oleh pertambahan kemampuan atau pengalaman subjek dalam memahami protokol eksperimen!

•  Instrumentasi! Alat ukur atau pengukuran yang berbeda selama eksperimen mempengaruhi objek yang diteliti!

•  Regresi Statistis! Regreasi ke arah mean, fenomena statistis yang muncul akibat subjek dipilih secara tak acak dari populasi! Padjadjaran University


1-Nov-16!

32!

Internal Validity! •  Manipulation Check! •  Exit Questionnaires! •  Pilot Test!



1-Nov-16!

33!

Issues! •  Student as surrogates! - Ability to do the experimental tasks! - Experience and Competency!



1-Nov-16!

34!

Issues! •  Type of Experiments:! - Laboratory Experiment! - Field Experiment! - Web Experiment! - Paper and Pencil Experiment! - Other!



1-Nov-16!

35!

! ! !

Terima Kasih!



1-Nov-16!

36!

Experiment Method for Behavioral Accoun

Recommend Documents