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Experimental economics utilises a lot of different techniques to support its research. Applying computers and IT has already become common. As a novel approach the use of cognitive neuroscience tools is now being considered. Investigating the neurophysiological signals of experiment participants can give researchers a deeper insight into a decision...
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By the late 1990s, several converging trends in economics, psychology, and neuroscience had set the stage for the birth of a new scientific field known as “neuroeconomics”. Without the availability of an extensive variety of experimental designs for dealing with individual and social decision-making provided by experimental economics and psychology...
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... Simply put, under the name of neuroexperiment lays a laboratory experiment making use of methods of brain in vivo examinations. The vast majority of research within this group utilizes neuroimaging methods described below (Borawska, 2017;Urbanik-Papp, 2014;Zaleśkiewicz, 2008). ...
The chapter aims to identify and characterize (revealing the advantages and limitations) the types of experimental methods used by behavioural accounting researchers, illustrated by research examples. A narrative literature review of scientific databases by
means of Internet search engines basing on the combinations of relevant keywords led to
a selection of 38 articles and 7 monographs subjected to further investigation. The analysis showed that behavioural accounting researchers used four types of experiments: laboratory experiment, field experiment, simulation experiment and neuroexperiment (i.e. experiment that makes use of medical methods of brain in vivo examination) that enabled to “fish-out” certain mechanisms influencing accounting behaviours. Experimental methodology seems to be a challenge not only in terms of experimental design, but also due to accessibility of proper participants and the span of knowledge (from different disciplines) that the research team needs to gather to carry out a valuable experiment. Such an overview and comparison of experimental methods used in behavioural accounting may assist scientists in choosing the right research method as well as in proper design of experimental task.
There are two types of processes involved while making a decision: a controlled process, which is rational, with introspective access and an automatic one, which is called experiential or decision by expertise. Both processes depend on the use of information and are influenced by social affective factors. The present study aims to identify the differences between decision behaviour adopted by managers in Brazil and Romania, when making decisions related to budget level estimation. The study is quantitative and the data were collected via a ten-point scale questionnaire on Brazilian and Romanian samples comprised of MBA students. The data were analysed using structural equation modelling estimated by means of the PLS methodology. Our results show that information search and social-affective factors influence both rational decision and decision by expertise in Brazil and Romania, however, in distinct degrees. Distinctions could arise based on cultural differences between Brazilian and Romanian decision-makers.
