英语翻译The relative strengths and weaknesses of research approaches influence their ability to address issues relevant to accounting policy.Good experiments abstract from practice and randomly assign participants to alternative treatments (Kache
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英语翻译The relative strengths and weaknesses of research approaches influence their ability to address issues relevant to accounting policy.Good experiments abstract from practice and randomly assign participants to alternative treatments (Kache
英语翻译
The relative strengths and weaknesses of research approaches influence their ability to address issues relevant to accounting policy.Good experiments abstract from practice and randomly assign participants to alternative treatments (Kachelmeier and King 2002; Libby et al.2002).This approach provides much control and enables strong causal inferences from directional changes in observed
behavior,but also requires care when generalizing to practice.Good surveys elicit detailed information from a broad range of
sophisticated practitioners (Gibbins 2001).This approach provides rich insight into the practice setting but involves self-reported data of uncertain validity and generality.Given these methodological
strengths and weaknesses,I present research findings in terms of general behavioral responses to particular characteristics,such as,‘when the precision of a standard increases,people will tend to do X more frequently,’rather than attempting to predict the exact levels of behavior that occur under a particular type of standard.
英语翻译The relative strengths and weaknesses of research approaches influence their ability to address issues relevant to accounting policy.Good experiments abstract from practice and randomly assign participants to alternative treatments (Kache
研究方法的相对长处和弱点会影响他们处理会计政策相关问题的能力.好的实验要从实践中提取出来并随机分配替代疗法的参与者.这种方式保证了较大的控制权,同时使得在观察性行为的方向变化方面的强大的因果推论成为可能,但在实践中进行推广时仍需要注意.好的调查需要从广泛的有经验的实践者中提取出详细信息.这种方式使我们能够深刻地理解实践环境,但同时也涉及到很多缺乏有效性和通用性的自我报告数据.鉴于这些方法上的优点和缺点,我从对特殊特征的一般行为反应出发,提供研究结果.例如:“当一个标准的精度提高时,人们倾向于更加频繁的做X,”,而不是试图对发生在特别标准类型下的特定行为水平进行预测.