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Computer-Based Instruments: Design Considerations and Advantages

Explore the design issues, benefits, and potential of computer-based instruments in various experiments and surveys. Learn to leverage technology for efficient data collection and analysis.

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Computer-Based Instruments: Design Considerations and Advantages

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  1. Computer-Based Instruments:Design Issues and Benefits Frank HodgeUniversity of Washington

  2. Overview Design Benefits Conclude “An expert is a person who has made all the mistakes that can be made in a very narrow field.” --Niels Bohr

  3. Overview Design Benefits Conclude • Instrument types • Attachments • Surveys • Basic experiments • Complex experiments

  4. Overview Design Benefits Conclude • Coding • You • Student helper • A professional • In house • Outside

  5. Overview Design Benefits Conclude • Interface • Basic • Adding bells and whistles • Data collection • Format

  6. Overview Design Benefits Conclude • Attachments • Example • Sedor (The Accounting Review, 2002)

  7. Overview Design Benefits Conclude • Surveys • Front end • Back end • Examples • Hodge (Accounting Horizons, 2003) • U of Washington’s WebQ • External resources (e.g., SurveyMonkey.com)

  8. Overview Design Benefits Conclude • Basic experiments • Random assignment • Front end • Back end • Example • Elliott WP • External resources

  9. Overview Design Benefits Conclude • Complex experiments • Random assignment • Front end • Back end

  10. Overview Design Benefits Conclude • Complex experiments • Examples • Hodge, Kennedy & Maines (The Accounting Review, 2004) • Elliott, Hodge, Kennedy & Pronk (WP) • Hodge & Pronk (WP)

  11. Overview Design Benefits Conclude • Questions to ask yourself • Who will do the coding? • What do I want the front end to look like? • What data do I want to collect? • ∑BENEFITS > ∑COSTS

  12. Overview Design Benefits Conclude • “Potential” benefits • Not geographically constricted • Not restricted to “normal” hours • Ability to collect larger samples • Experiment “reaches out” to subjects • Potential to reduce costs • Making changes can be easier

  13. Overview Design Benefits Conclude • “Potential” benefits • Validity benefits • Ability to gather “behind the scenes” data • Being asked to be on a panel…

  14. Overview Design Benefits Conclude • Before deciding to use a computer-based experiment do a cost-benefit analysis. ∑BENEFITS*1/2 > ∑COSTS x 2

  15. Overview Design Benefits Conclude • Will computer-based experiments become the norm in accounting? “Prediction is very difficult, especially of the future.” --Niels Bohr

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