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The roots of behavioral research lie in the field(s) of:


A) Economics.
B) Finance.
C) Psychology and sociology.
D) Accounting.

E) B) and D)
F) All of the above

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Critical accounting:


A) developed from two other areas of accounting, behavioral accounting and agency theory.
B) is concerned with the economic rather than social role of accountants.
C) presumes a sharp separation between the researcher and his or her field of investigation.
D) views accounting as having a pivotal role in adjudicating conflicts between the corporation and constituencies such as labor, consumers, and the general public.

E) A) and D)
F) A) and B)

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Which of the following is not true regarding agency theory?


A) It is also called contracting theory.
B) Its underlying assumption is that individuals act in their own best self-interest.
C) Few agency relationships between parties may be defined or governed by accounting numbers.
D) It is concerned with the various costs of monitoring and enforcing relations among management, owners, creditors, and government.

E) B) and C)
F) All of the above

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Which of the following types of research can realistically examine only rather narrowly defined questions and problems?


A) Inductive research
B) Normative research
C) Deductive research
D) Nonempirical research

E) B) and C)
F) All of the above

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Normative theories contain at least one premise stating how things should be.

A) True
B) False

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Deductive and inductive research are competing approaches and may not be used together.

A) True
B) False

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Only a few examples of inductively derived theories are present in accounting literature.

A) True
B) False

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Which of the following examines or tests data, usually from a sample of a population, to make inferences about the population?


A) Deductive reasoning
B) Inductive reasoning
C) Subjective reasoning
D) Objective reasoning

E) B) and C)
F) B) and D)

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Describe the decision-model approach to accounting research and identify the two major decisions embraced by this approach.

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The decision-model approach to research ...

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Which of the following statements is not true regarding critical accounting?


A) Critical accountants believe that accounting should more strongly emphasize the attempt to solve broad societal problems.
B) Critical accounting researchers believe that in viewing and investigating reality, they also help to shape that reality.
C) It is the intention of critical accounting researchers to move the field into the mainstream of accounting research by adopting a conflict-based perspective.
D) In critical accounting, there is less emphasis upon historical models and more upon mathematical and statistical models.

E) A) and C)
F) All of the above

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The normative nature of the decision-model approach has led to criticism that this method is non-scientific.

A) True
B) False

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Agency theory studies are always inductive.

A) True
B) False

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Which of the following characteristics does not‾\underline{not} apply to the decision-model approach to research?


A) It asks what information is needed for making decisions.
B) It asks what information users want.
C) It concentrates on what information is useful for particular decisions.
D) It has a normative and deductive orientation.

E) A) and C)
F) A) and B)

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Judging a theory by observing evidence rather than simply by its internal logic is called:


A) subjective reasoning.
B) inductive reasoning.
C) deductive reasoning.
D) objective reasoning.

E) A) and D)
F) A) and B)

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The use of research in accounting results in the field being referred to as an academic discipline.

A) True
B) False

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An important segment of accounting theory is derived from the research process.

A) True
B) False

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To be useful, inductive research must be kept value-free.

A) True
B) False

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One hypothesis of agency theory is that management attempts to maximize its own welfare by minimizing the various agency costs arising from monitoring and contracting.

A) True
B) False

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Critical accounting research assumes a sharp separation between the researcher and his or her field of investigation.

A) True
B) False

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Answer the following related to behavioral research: a.What is the main concern of behavioral research? b.How does behavioral research differ from the decision-model approach? c.What are some of the findings of this research?

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a.The main concern of behavioral researc...

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