Experimental Research in Financial Reporting : From the Experimental Laboratory to the Virtual World (Foundations and Trends® in Accounting)

Bloomfield, Robert/ Rennekamp, Kristina

now publishers Inc（2009/04発売）

• 製本 Paperback:紙装版/ペーパーバック版／ページ数 100 p.
• 言語 ENG
• 商品コード 9781601982148
• DDC分類 657.320285

Full Description

Experimental Research in Financial Reporting examines the use of virtual worlds as next-generationlabouratories that can help experimental researchers implement features of complex institutions that are not feasible in traditionallabouratory settings.

This new technology, originally developed for online computer games, lends itself very well to complex economic settings with large numbers of agents interacting through complex institutions for long periods of time. These virtual worlds provide the opportunity to construct settings whose complexity approaches those that accounting researchers wish to study. Since the settings are virtual, researchers can use experimental methods to control and manipulate institutional features (like accounting regulations) and environmental features (such as industry forces) to allow clear causal inferences with limited reliance on econometrics.

Contents

1. Introduction 2. The Uses and Limits of the Laboratory 3. What are Virtual Worlds? 4. Virtual World Economies 5. A Taxonomy of Experimental Methods in Virtual Worlds 6. Implementing Complex institutions in Virtual Worlds 7. Addressing the Challenges of Embedded Experiments in Virtual Worlds 8. Cost-Benefit Analysis. 9. Concluding Remarks. References