IDEAS home Printed from https://ideas.repec.org/a/eee/ijoais/v12y2011i2p90-98.html
   My bibliography  Save this article

Capturing affect via the experience sampling method: Prospects for accounting information systems researchers

Author

Listed:
  • Baxter, Ryan J.
  • Hunton, James E.

Abstract

A growing body of literature spanning the social, psychological, and neurological sciences is studying the influence of affect (emotions, feelings and moods) within a variety of decision-making contexts. Accounting Information Systems (AIS) researchers interested in capturing affect within such contexts ought to consider methods that are designed to capture affect close to its realization. One such approach is the experience sampling method (ESM), developed as a way to collect individuals' subjective perceptions of their cognitions, motivations and affect as they become manifest. In short, ESM involves capturing brief responses from individuals throughout the day over the course of weeks or even months. By doing so, researchers can strengthen internal validity weaknesses associated with surveys and interviews, and increase ecological validity beyond laboratory experiments. ESM data is rich with possibilities for within- and between-participant comparisons. However, conducting an ESM study is much more intense and time-consuming than a one-time survey. In this paper, we discuss the concept of ESM, explain how and it can be used for studying affect, explore various theoretical considerations, and mention some key implementation issues. Our objective is to highlight the ESM and offer directions for AIS researchers interested in evaluating the suitability of the ESM method for their research programs.

Suggested Citation

  • Baxter, Ryan J. & Hunton, James E., 2011. "Capturing affect via the experience sampling method: Prospects for accounting information systems researchers," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 90-98.
    • Handle: RePEc:eee:ijoais:v:12:y:2011:i:2:p:90-98
    DOI: 10.1016/j.accinf.2010.12.002
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1467089510000898
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.accinf.2010.12.002?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Weiss, Howard M. & Nicholas, Jeffrey P. & Daus, Catherine S., 1999. "An Examination of the Joint Effects of Affective Experiences and Job Beliefs on Job Satisfaction and Variations in Affective Experiences over Time," Organizational Behavior and Human Decision Processes, Elsevier, vol. 78(1), pages 1-24, April.
    2. Christie Scollon & Chu Kim-Prieto & Ed Diener, 2003. "Experience Sampling: Promises and Pitfalls, Strengths and Weaknesses," Journal of Happiness Studies, Springer, vol. 4(1), pages 5-34, March.
    3. Tamlin Christensen & Lisa Barrett & Eliza Bliss-Moreau & Kirsten Lebo & Cynthia Kaschub, 2003. "A Practical Guide to Experience-Sampling Procedures," Journal of Happiness Studies, Springer, vol. 4(1), pages 53-78, March.
    4. Casey B. Mulligan & Barbara Schneider & Rurtin Wolfe, 2000. "Time Use and Population Representation in the Sloan Study of Adolescents," NBER Technical Working Papers 0265, National Bureau of Economic Research, Inc.
    5. Kimberly Moreno & Thomas Kida & James F. Smith, 2002. "The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts," Journal of Accounting Research, Wiley Blackwell, vol. 40(5), pages 1331-1349, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    2. Meckfessel, Michele & Moehrle, Stephen, 2017. "Self-regulation of the academic accounting literature: The case of James Hunton," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 10-18.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Teresa Freire & João Gomes & Carla Fonte, 2017. "Adolescents’ Positive and Negative Affect and Relations With Alcohol Use: A Weekly Study," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), vol. 10(2), pages 525-543, June.
    2. Elfenbein, Hillary Anger, 2007. "Emotion in Organizations: A Review in Stages," Institute for Research on Labor and Employment, Working Paper Series qt2bn0n9mv, Institute of Industrial Relations, UC Berkeley.
    3. Bartłomiej Skowroński, 2023. "The Development and Validation of the Antisocial Preferences Scale," IJERPH, MDPI, vol. 20(3), pages 1-15, January.
    4. Judge, Timothy A. & Larsen, Randy J., 2001. "Dispositional Affect and Job Satisfaction: A Review and Theoretical Extension," Organizational Behavior and Human Decision Processes, Elsevier, vol. 86(1), pages 67-98, September.
    5. Austin, Chelsea Rae & Bobek, Donna D. & Jackson, Scott, 2021. "Does prospect theory explain ethical decision making? Evidence from tax compliance," Accounting, Organizations and Society, Elsevier, vol. 94(C).
    6. Duxbury, Darren, 2012. "Sunk costs and sunk benefits: A re-examination of re-investment decisions," The British Accounting Review, Elsevier, vol. 44(3), pages 144-156.
    7. Fanning, Kirsten & David Piercey, M., 2014. "Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 575-589.
    8. Liu, Xin Lucy & Lu, Jackson G. & Zhang, Hongyu & Cai, Yahua, 2021. "Helping the organization but hurting yourself: How employees’ unethical pro-organizational behavior predicts work-to-life conflict," Organizational Behavior and Human Decision Processes, Elsevier, vol. 167(C), pages 88-100.
    9. Hideaki Sakawa & Fumio Ohtake & Yoshiro Tsutsui, 2015. "Activity, Time, and Subjective Happiness: An analysis Based on an Hourly Web survey," ISER Discussion Paper 0926, Institute of Social and Economic Research, Osaka University.
    10. Andreas I. Nicolaou, 2011. "Supply of data assurance in electronic exchanges and user evaluation of risk and performance outcomes," Electronic Markets, Springer;IIM University of St. Gallen, vol. 21(2), pages 113-127, June.
    11. Blome, Christine & Augustin, Matthias, 2016. "Measuring change in subjective wellbeing: Methods to quantify recall bias and recalibration response shift," hche Research Papers 12, University of Hamburg, Hamburg Center for Health Economics (hche).
    12. Triana Fitriastuti & Pipiet Larasatie & Alex Vanderstraeten, 2021. "Please Like Me: Ingratiation as a Moderator of the Impact of the Perception of Organizational Politics on Job Satisfaction," IJERPH, MDPI, vol. 18(14), pages 1-15, July.
    13. Miner, Andrew G. & Glomb, Theresa M., 2010. "State mood, task performance, and behavior at work: A within-persons approach," Organizational Behavior and Human Decision Processes, Elsevier, vol. 112(1), pages 43-57, May.
    14. Jiménez Martín, Juan Ángel, 2006. "Can Equilibrium Models Replicate the Stochastic Properties of the Exchange Rates?/¿Se pueden replicar las propiedades estocásticas del tipo de cambio con un modelo de Equilibrio?," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 24, pages 361-395, Abril.
    15. Hungenberg, Eric & Slavich, Mark & Bailey, Andrew & Sawyer, Taylor, 2020. "Examining Minor League Baseball Spectator Nostalgia: A Neuroscience Perspective," Sport Management Review, Elsevier, vol. 23(5), pages 824-837.
    16. Hiroatsu Nohara & Michio Nitta, 2014. "Working Conditions, Satisfaction of Front-Line Agents and their Intent to quit or stay in French and Japanese Call Centers [Conditions de travail, satisfaction des teleoperateurs et leur intention ," Post-Print halshs-02924345, HAL.
    17. Boris Maciejovsky & Herbert Schwarzenberger & Erich Kirchler, 2012. "Rationality Versus Emotions: The Case of Tax Ethics and Compliance," Journal of Business Ethics, Springer, vol. 109(3), pages 339-350, September.
    18. Kazumasa Negishi & Takahiro Sekiguchi, 2020. "Individual traits that influence the frequency and emotional characteristics of involuntary musical imagery: An experience sampling study," PLOS ONE, Public Library of Science, vol. 15(6), pages 1-16, June.
    19. Sureka, Riya & Kumar, Satish & Colombage, Sisira & Abedin, Mohammad Zoynul, 2022. "Five decades of research on capital budgeting – A systematic review and future research agenda," Research in International Business and Finance, Elsevier, vol. 60(C).
    20. Raymond A. Ezejiofor & Nkiru Peace Nwakoby & Jane F. N. Okoye,, 2016. "Impact Of Forensic Accounting On Combating Fraud In Nigerian Banking Industry," Post-Print halshs-01359758, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ijoais:v:12:y:2011:i:2:p:90-98. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/international-journal-of-accounting-information-systems/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.