实验研究方法在国外管理会计研究中的应用——基于73篇样本文献数据的分析

The Application of Experimental Research Method in the Overseas Management Accounting Research:Based on 73 Literatures

以发表在全球排名前五位会计期刊上的73篇涉及实验研究方法的文献为样本,对管理会计实验研究的主题、学科背景以及实验设计程序进行对比分析,结果表明:管理会计实验研究的主题日趋多元化,研究学科背景也在逐渐延伸和交叉,实验设计程序的科学性、简约性、对照性等原则得到了很好的执行,管理会计的实验研究方法将成为管理会计研究方法的重要补充。

This article selects 73 literatures that involve experimental research method from the top 5 global accounting journals,and analyses the subject,discipline background and experimental design program of experiment research of management accounting.The research shows that the subject of experiment research of management accounting gets increasingly diversified,and the discipline background of research is being extended and intercrossed.Moreover,the scientific,simple and comparative principle is well executed,and the methods of experimental research should be a good complement of management accounting research methods.