College of Business {College of Business}

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Despaired By A Very Small Subject Pool?

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Intellectual Contribution by Frederick Choo

Contribution Title

Despaired By A Very Small Subject Pool?


APIRA Conference Proceedings CD-ROM


Kim Tan




Behavioral research in accounting (hereafter BRIA) is not easy. Accounting subjects are difficult to come by and they are particularly inaccessible without insider contact and commitment. Available subject pool tends to be very small and unwilling. Response data tend to be soft. We recommend a broad range of research strategies to deal with a very small pool of subjects in BRIA. They are not the best strategies that work under optimal text-book-like circumstances, but ones that tend to work best under the usual, far from optimal, circumstances in reality. Some strategies may seem obvious or unconventional. Others may seem irrelevant or even wrong in the context of the reader's research. Our aim is to promote a critical, adaptive, and inventive thinking about design and analyses for a very small pool of subjects in BRIA. We believe that some of the strategies recommended here are worth a try to BRIA researchers.

Complete Citation


See Faculty: Frederick Choo

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