The Accounting Review Vol. 47 No. 4 1972
A Decision Tree Approach to the Methodological Decision Process.
Abstract
This article deals with the dual objective of presenting a framework in which research can be evaluated and which will stimulate and improve accounting research from a pedagogical stand-point. The framework developed views research as a decision problem and thus touches upon many of the concepts of decision theory. A methodological decision tree is presented as a useful technique for the planning and controlling of one's research strategy. Before the methodological decision tree approach can be adequately presented, several conceptual distinctions should be made, including a distinction between research methodology and research technique. It will be useful to consider methodology as the meta-decision process underlying selection of a particular research design. Whereas by research techniques, the notion of those analytical and technical tools available for research implementation is suggested. Consistent with these definitions "scientific method" is at the methodology level whereas statistical techniques such as regression and factor analysis are at the technical level.
- DOI
- 10.2308/tar-4490741
- Volume
- 47
- Issue
- 4
- Pages
- 826-829
- Language
- en
- Sources
- openalex crossref