Accounting researchers examine topics of interest from the accounting domain using the following methodologies: Archival, Experimental, Modeling-Analytical, Modeling-Simulation, Case Study, Field Study, and Survey.
Analytical methods uses mathematical models, typically in a game theory context, to explain and predict both individual and institutional behavior.
Simulation based methods seek to answer accounting research questions.
Archival Data Analysis
Archival research relies on analyzing data using econometric/statistical methods. The data is usually numerical and is found in third party data repositories such as the Center for Research in Security Prices.
Experimental research randomly assigns subject to different treatments, manipulates independent variables, and measures dependent variables pre- and post-treatment.
Case Study, Field Study and Survey
Case Study, Field Study, and Survey methods are also used, but studies involving these methods are less common than the other research methods.