실험시장 연구방법에 대한 개관 : 회계학 연구사례를 중심으로 = A Perspective on The Use of Experimantal Market Methods in Accounting Research

다국어 초록 (Multilingual Abstract)

AbstractThis paper describes the experimental market method as a research tool. This method
was recently developed and began to be widely accepted as a proper research method in
economic and business-related studies. It introduces the “experimental” methods of the
so called “natural” sciences into social sciences. Using this method, the experimenter
creates a microeconomic system, or a market, in a laboratory and studies what's
happening in the system. A microeconomic system has three elements: an environment,
an institution, and agent behavior. The chief advantages offered by this method are
replicability and control. Replicability refers to the capacity of other researchers to
reproduce the experiment, and thereby verify the findings independently. Control is the
capacity to manipulate laboratory conditions so that observed behavior can be used to
evaluate alternative theories. Due to these advantages, the experimental market method
provides a means by which to test predictions from economic theories under rigorous
and replicable experimental conditions that maximize internal validity, and also provides
a feasible and low cost means for producing evidence on the effects of environmental
and institutional variables. This paper also describes principles of experimental market
method and provides guidance on how to conduct an experiment. To help researchers
understand this new method, it reviews several accounting papers which use the
experimental market method in their studies.

목차 (Table of Contents)

• 1. 머리말
• 2.실험시장연구란 무엇인가?
• 2.1 개념적 틀(conceptual framework)
• 2.2실험시장 연구방법의 장점 및 한계점
• 2.3 연구목적에 따른 실험시장연구의 유형
• 2.3.1행동가설의 검증
• 2.3.2민감성 검증(이론의 스트레스 테스트)
• 2.3.3경험적 규칙성의 발견
• 3.실험시장연구의 발전과정
• 3.1초창기 수업시간을 이용한 시장실험(market experiment)
• 3.2이론적 기반 형성기
• 3.3경제학 주류에의 합류
• 4.실험시장 연구방법의 기본사항
• 4.1현실주의와 이론모형
• 4.2실험연구 설계의 특성
• 4.2.1 단조성(monotonicity, 또는 nonsatiation)
• 4.2.2현저성(salience)
• 4.2.3우월성(dominance)
• 4.2.4 개인 비밀보장(privacy)
• 4.3평행론(parallelism)
• 4.4 실무적인 조언
• 5.회계학 연구사례
• 5.1재무회계 연구사례 : 시장에서 다양한 정보의 통합
• 5.2관리회계 연구사례: 회계감사 저가수임현상
• 5.3 세무회계 사례 : 납세자 과세소득보고
• 6.맺음말