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The Accounting Review Vol. 49 No. 3 1974

Further Comments on 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, Pennsylvania State University 2 · 3 Professor, Texas A & M University 3

Abstract

This article presents comments on students as subject in behavioral business research in accounting in the U.S. It has raised some provocative questions about attitudinal research in general and about the relationship between attitudes and surrogates in particular. The introduction of the three aspects of attitude which are affective, cognitive, and conative into the accounting literature may set future accounting researchers along productive paths. Others interested in the relationship between attitude and the prediction of behavior may very well be stimulated to implement a model in an accounting context.

DOI
10.2308/tar-4515036
Volume
49
Issue
3
Pages
534-537
Language
en
Sources
openalex crossref

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