Students as Subjects in Behavioral Business Research.

Ronald M. Copeland; Arthur J. Francia; Robert H. Strawser

doi:10.2308/tar-4497711

Students as Subjects in Behavioral Business Research.

Ronald M. Copeland¹; Arthur J. Francia²; Robert H. Strawser³

¹ Professor, University of South Carolina 1 · ² Associate Professor, The Pennsylvania State University 2 · ³ Associate Professor, Virginia Polytechnic Institute and State University 3

The Accounting Review 1973

The article discusses a study on the measurement of the attitudes of students towards selected financial reporting practices. Results indicated that students are more familiar with concepts such as generally accepted accounting principles, comparability, consistency and uniformity. This is because of the students' academic preparation and exposure to the professional literature. However, the findings of the study raised doubt with regard to the effectiveness of the use of students as surrogates for businessmen in research.

DOI: 10.2308/tar-4497711
Volume: 48 (2)
Pages: 365-372
Language: en
Export: BibTeX
Sources: openalex crossref