Padjadjaran University
Faculty of Economics and Business!
Experiment Method for Behavioral Accoun
Padjadjaran University
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
Faculty of Economics and Business!
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
Faculty of Economics and Business!
1-Nov-16!
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Objectives! • • • • •
Confirm theories, again, theories! Confirm conventional wisdom! Explore relationship ! Evaluate the accuracy of models ! Validate measures !
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
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Distinguish between when to use surveys and when to use experiments
Perception or Behavior ! !Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
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• 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
Faculty of Economics and Business!
1-Nov-16!
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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!
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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
Padjadjaran University
Faculty of Economics and Business!
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!
Padjadjaran University
Faculty of Economics and Business!
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)!
Padjadjaran University
Faculty of Economics and Business!
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.!
Padjadjaran University
Faculty of Economics and Business!
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
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
12!
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Desain Eksperimen!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
13!
• Treatment/ Manipulasi! • Unit Eksperimental! • Objek Eksperimen!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
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Manipulasi! • Perlakuan (treatment) yang diberikan kepada subjek eksperimen untuk mengukur variabel independen! • Variabel independen yang diharapkan mampu mempengaruhi respon subjek! - Berhasil!
- Tidak Berhasil!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
15!
Unit Eksperimental! Subjek à Mendapat Manipulasi
Individu
Padjadjaran University
Grup
Faculty of Economics and Business!
1-Nov-16!
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Objek Eksperimen! !
Sifat dan Sikap !
Padjadjaran University
Cognitive/ Cognitive/ Thinking Thinking
Behavioral accounting is bloody challenging
Affective/ Feeling
Eager to study behavioral accounting
Conative/ Behavioral
Engage in behavioral acc. manipulation
Faculty of Economics and Business!
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
Faculty of Economics and Business!
Kinerja Manajer Divisi
1 8!
1-Nov-16!
Grup Eksperimen dan Grup Kontrol! Grup Eksperimen
Grup Kontrol
Padjadjaran University
Grup yang mendapat Manipulasi
Grup yang Tidak Mendapat Manipulasi Atau Mendapat Manipulasi yang berbeda
Faculty of Economics and Business!
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
Faculty of Economics and Business!
1-Nov-16!
20!
Manipulasi!
Cara Manipulasi
DecepFon / Muslihat
Simulasi Peran
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
21!
Skenario 1
Between- ParFcipant/Subject Skenario 2
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
22!
Skenario 1
Within- ParFcipant/Subject Skenario 2
Padjadjaran University
Faculty of Economics and Business!
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
Padjadjaran University
Faculty of Economics and Business!
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
Faculty of Economics and Business!
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!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
26!
Exposition
Other Grass Greener?
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
Faculty of Economics and Business!
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
Faculty of Economics and Business!
1-Nov-16!
28!
Exposition
Other Grass Greener?
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
Faculty of Economics and Business!
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
Faculty of Economics and Business!
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
Faculty of Economics and Business!
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
Faculty of Economics and Business!
1-Nov-16!
32!
Internal Validity! • Manipulation Check! • Exit Questionnaires! • Pilot Test!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
33!
Issues! • Student as surrogates! - Ability to do the experimental tasks! - Experience and Competency!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
34!
Issues! • Type of Experiments:! - Laboratory Experiment! - Field Experiment! - Web Experiment! - Paper and Pencil Experiment! - Other!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
35!
! ! !
Terima Kasih!
Padjadjaran University
Faculty of Economics and Business!
1-Nov-16!
36!
