System dynamics & stock flow problems

 

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System dynamics & stock flow problems

Thesis subject: System dynamics & stock flow problems among accountants/business economists

Chapter 1: Introduction
Problem
In Cronin at al. (2009) one of the conclusions is that the performance on stock flow problems is barely affected by the type of data display.

Yet various accounting literature among which DeSanctis and Jarvenpaa (1989) suggest that graphical representations of data is often better understood than tabular data.

Where does this inconsistency come from? May it be the case that type of data display does have an effect on accountants/business economists but not on other people?

Research objective
The research objective is to find out if type of data display in stock flow problems does have an effect on performance among people with a background in accounting/business economics.

Research question(s)
In a stock flow task, how does the effect of the type of display of on the performance differ between accountants/business economists and other people?
(research question can be changed as long as the scope will remain the same)
Chapter 2: Literature
Literature review
Hypothesis

Chapter 3: Methodology
Quantitative research. Use graphical and tabular version of Cronin’s (2009) simplified Department store test. Compare accountants/business economists with a sample of other people.
Chapter 4: Analysis
(Results and discussion)

Chapter 5: Conclusion
(Conclusion, limitations and suggestions for further research)

Literature
Cronin, M. A., Gonzalez, C., & Sterman, J. D. (2009). Why don’t well-educated adults understand accumulation? A challenge to researchers, educators, and citizens. Organizational Behavior and Human Decision Processes, 108(1), 116-130.

DeSanctis, G., & Jarvenpaa, S. L. (1989). Graphical presentation of accounting data for financial forecasting: An experimental investigation. Accounting, Organizations and Society, 14(5), 509-525.

Some assessment criteria:
– Clear research question and its embedding in the literature (typically based on substantiated literature review)
– Suggested answers (hypotheses) derived from prior knowledge/literature
– Reasoned choice of methodology
– Clear and logical structure Value of own research contribution:
– Originality of own contribution and innovation in thesis
– Understanding and proficient use of chosen methodology
– Quality and depth of analysis
– Development or arguments and substantiation of claims
– Critical reflection (of methodological choices in light of results)
Formal criteria:
– Clarity and functionality of introduction and conclusion
– Figures and tables
– References and bibliography

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