E-mail Versus Mail Surveys: A Comparative Study

Abstract

The development and evaluation of new research methodologies for conducting accounting research is a continuous process.  The purpose of this study is to evaluate the strengths and weaknesses of e-mail survey data collection techniques as compared to conventional mail survey research for conducting accounting research.  This comparison is highlighted by the authors’ experience gained from an a survey of accounting academics that was conducted using both the traditional mail and e-mail mediums.  In addition, the authors also present a generalized discussion of advantages and disadvantages of e-mail versus mail surveys.  Results from this study suggest that e-mail is an effective and viable means of performing accounting research.