Gathering Data for Archival, Field, Survey, and Experimental Accounting Research

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that "Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided." For the fiftieth JAR Conference, we introduce a framew...

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Vydáno v:	Journal of accounting research Ročník 54; číslo 2; s. 341 - 395
Hlavní autoři:	BLOOMFIELD, ROBERT, NELSON, MARK W., SOLTES, EUGENE
Médium:	Journal Article
Jazyk:	angličtina
Vydáno:	Chicago Blackwell Publishing Ltd 01.05.2016 Wiley Subscription Services, Inc
Témata:	Ability Accounting archival Archives & records B40 C81 C90 C91 C92 C93 C99 Conferences Data Data collection empirical methods experiment Experiments field study Financial reporting Frame analysis Laboratories Literature M40 M41 Methods Polls & surveys Research methodology Researchers Studies survey
ISSN:	0021-8456, 1475-679X
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Abstract	In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that "Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided." For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured ("hand-collected") archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers' choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.
AbstractList	In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that "Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided." For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured ("hand-collected") archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers' choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data. Reprinted by permission of Blackwell Publishing In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand‐collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers’ choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data. In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that "Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided." For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured ("hand-collected") archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers' choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data. ABSTRACT In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand‐collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers’ choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.
Author	NELSON, MARK W. BLOOMFIELD, ROBERT SOLTES, EUGENE
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Copyright	2016 The Accounting Research Center at the University of Chicago Booth School of Business Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2016
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Notes	ark:/67375/WNG-ZX7JVHDG-8 ArticleID:JOAR12104 istex:7B81CDDCAC4ECA260769DF855D8B3FADDF2AA5BF Conference. We thank Matthew Bloomfield, Scott Emett, Ryan Guggenmos, Anne Heinrichs, Scott Jackson, Bob Libby, Karthik Ramanna, Jennifer Tucker, Isabel Wang, Anastasia Zakolyukina, and participants at the 2015 JAR Conference for comments, and Rajesh Vijayaraghavan for his assistance gathering data on published accounting research. Journal of Accounting Research Accepted by Douglas Skinner. This paper has been prepared for the 2015 SourceType-Scholarly Journals-1 ObjectType-Feature-1 content type line 14 ObjectType-Article-1 ObjectType-Feature-2 content type line 23
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Snippet	In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that "Gathering direct and original facts is a... ABSTRACT In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts... In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a...
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Title	Gathering Data for Archival, Field, Survey, and Experimental Accounting Research
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