Using z-Tree for a Non-Interactive Accounting Experiment: Working Paper Series--10-05

Consistent with descriptions provided in the z-Tree tutorial (Fischbacher, 2002), use of the z-Tree software for designing and administering research experiments is very easy and efficient. z-Tree is a viable alternative for accounting researchers interested in administering a computerized experimental game, and it offers several advantages over web-based administration or use of complicated spreadsheet tools. Even with relatively little programming experience and limited familiarity with the z-Tree program, I was able to design and program the experiment described in this paper to be functional within a few days and complete and ready to administer within a week. Thus, one obvious advantage of using z-Tree is the ease of programming and execution and reduced time investment by the researcher. This paper describes in detail the process of using the z-Tree software to program a non-interactive accounting research experiment; this paper should serve as an additional and more specific tutorial for accounting researchers considering using the z-Tree program.