Question

Refer to the Behavioral Research in Accounting (January 2008) study of Machiavellian traits in accountants, Exercise 1.6 (p. 6). Recall that a questionnaire was administered to a random sample of 700 account- ing alumni of a large southwestern university; how- ever, due to nonresponse and incomplete answers, only 198 questionnaires could be analyzed. Based on this information, the researchers concluded that Machiavellian behavior is not required to achieve success in the accounting profession. (a) What is the population of interest to the researcher? (b) Identify the sample. (c) What inference was made by the researcher? (d) How might the nonresponses impact the inference?

Answer 1

Behavioral Research in Accounting (January 2008) study of Machiavellian traits in accountants

a) Population of interest to the researcher: accountants

b) Sample = 700 accounting alumni

c) The inference made by the researcher = Machiavellian behavior is not required to achieve success in the accounting profession.

d) The non-responses reduce the sample size and this might introduce bias to the inference made to the population.

Explanation:

a) Data and Calculations:

Research Question = Is Machiavellian behavior is required to achieve success in the accounting profession?

Population of interest = all accountants

Sample size = 700 accounting alumni of a university

No. of analyzed questionnaires = 198

No. of questionnaires not analyzed due to nonresponse and incomplete answers = 502 (700 - 198)

Percentage of analyzed questionnaires to sample size = 28.3% (198/700 *100)

Percentage of questionnaires not analyzed = 71.7% (100% - 28.3%)

Conclusion reached by the researchers = Machiavellian behavior is not required to achieve success in the accounting profession.