A Note on Experimental Economics: A Starting Point for an Accounting Researcher

Accounting research using experimental methods has evolved over the years, in part by importing and customizing innovative research methods and techniques of analyses developed in the disciplines of economics and psychology. The objective of this note is to provide a brief overview of some of the basic features of the experimental economics method and a short set of references that may be useful in learning more about this method and its uses in accounting research. The method is very dynamic and thus there are no strict rules for designing a good experiment – rather a good experiment is one that fits in the literature at that time it is undertaken.