4.4.2. Experimental
Experimental research in the field of financial accounting has traditionally not been
very popular (relative to the fields of management accounting and auditing). This is largely
because it was argued that, in an efficient market, the individual was irrelevant. However,
given recent evidence casting doubt on market efficiency, interest in such research has
grown. In addition, it is increasingly being recognised that the complexity of natural
settings makes it difficult for archival studies to disentangle the influence of particular
variables of interest.