2013 Volume 21 Issue 1 Pages 33-48
The purpose of this study is to examine the methodological importance of experimental researches in managerial accounting and to think of the role of it for future fruitful researches. The experimental research has three excellent characteristics; (i) the ease of use of data, (ii) an ex-ante test to make a discovery of unintended consequences and (iii) high internal validity. There are two types of experimental approach; economic approach used by mechanism verification and psychological approach used by bias verification. In managerial accounting, there are many psychological experimental researches in the field of management control. In future researches of managerial accounting, it would be better that experimental methods will be used as not only psychological approach but also economic approach and will collaborate with other research methods.
