Journal article
Issues of concern regarding within- and between-subjects designs in behavioral accounting research
Journal of accounting literature, Vol.11, p.121
01/01/1992
Abstract
Concerns related to the use of between- and within-subjects designs are explored. In a between-subjects design (a completely randomized design), a different set of subjects appears in every treatment condition. In contrast, in a within-subjects design (a repeated measure design), each subject is exposed to all treatment conditions. The results from one type of design should not be used as a standard of validity for evaluating the results from another type of design. Only through employing different methodologies or strategies can the uncertainty associated with a particular finding be reduced since every research strategy has some inherent flaws. A variety of relevant considerations may be brought to bear in deciding whether a between- or within-subjects design should be used to test a hypothesis in accounting judgement research.
Details
- Title: Subtitle
- Issues of concern regarding within- and between-subjects designs in behavioral accounting research
- Creators
- A SchepanskiR TubbsR Grimlund
- Resource Type
- Journal article
- Publication Details
- Journal of accounting literature, Vol.11, p.121
- ISSN
- 0737-4607
- eISSN
- 2452-1469
- Publisher
- Emerald Group Publishing Limited
- Language
- English
- Date published
- 01/01/1992
- Academic Unit
- Accounting
- Record Identifier
- 9984963148202771
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