The Evolution of Behavioral Accounting Research RLE Accounting

4 Human Information Processing in Accounting The extent to which editorials influenced behavioral accounting research is difficult to determine. However. the discipline did begin to assume certain characteristics.

Author: Robert H. Ashton

Publisher: Routledge

ISBN: 1134602375

Category: Business & Economics

Page: 122

View: 590

This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by: a critique of the general state of accounting research in 1960 critical evaluation of Argyris’ research and other behavioural studies discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.

Behavioral Management Accounting

Argyris , The Impact of Budgets on People ; D.T. DeCoster and J.P. Fertakis , " Budget - Induced Pressure and Its Relationship to Supervisory Behavior , " Journal of Accounting Research ( Autumn 1968 ) : 237-46 . 56.

Author: Ahmed Riahi-Belkaoui

Publisher: Greenwood Publishing Group

ISBN: 9781567204438

Category: Business & Economics

Page: 276

View: 439

Producers and users of management accounting information are confronted with crucial behavioral phenomena--factors that can affect the communication of this information and its use. Riahi-Belkaoui shows how producers and users together can improve the efficiency of management accounting itself. He explains the judgment process in management accounting, identifies and explains the major behavioral phenomena, and then provides ways to use them for the firm's benefit.

The Routledge Companion to Behavioural Accounting Research

Bailey, C., Daily, C. and Phillips, T., 2011, 'Auditors levels of dispositional need for closure and effects on hypothesis generation and confidence', Behavioral Research in Accounting 23(1), 131–160. Bamber, M. and Iyer, V., 2006, ...

Author: Theresa Libby

Publisher: Routledge

ISBN: 1317488008

Category: Business & Economics

Page: 520

View: 855

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Accounting a Multiparadigmatic Science

purpose is to influence action ( behavior ) directly through the information content of the message conveyed and indirectly through the behavior of accountants . Because accounting is considered to be a behavioral process ...

Author: Ahmed Riahi-Belkaoui

Publisher: Greenwood Publishing Group

ISBN: 9781567200485

Category: Business & Economics

Page: 189

View: 127

A unique exploration of accounting as a full fledged social science and of the various paradigms within it that are competing for ascendancy.

Advances in Accounting Behavioral Research

Thus, accountants can examine whether SUT affects organizational and/or individual behavior. ... purpose of this chapter is to review the recent SUT literature and to offer potential extensions for future behavioral accounting research.

Author: Donna Bobek Schmitt

Publisher: Emerald Group Publishing

ISBN: 1780527594

Category: Business & Economics

Page: 232

View: 674

Focuses on research that examines both individual and organizational behavior relative to accounting.

Uncertainty and Challenges in Contemporary Economic Behaviour

accounting is a sort of social science and its field of interest includes judgments and subjective behaviors. Behavioral accounting examines the communication process between the accounting information system and its client.

Author: Ercan Özen

Publisher: Emerald Group Publishing

ISBN: 1800430973

Category: Business & Economics

Page: 360

View: 244

Every day presents new challenges as the face of global economics changes. In this first book in the Emerald Studies in Finance, Insurance, and Risk Management, expert editors and contributors come together to discuss global response to new uncertainty and challenges.

Advances in Accounting Behavioral Research

Journal of Accounting Research, 12(1), 143–157. Bedard, J., Biggs, S., ... New York: American Institute of Certified Public Accountants. ... In: V. Arnold & S. G. Sutton (Eds), Behavioral Accounting Research: Foundations and frontiers.

Author: Vicky Arnold

Publisher: Emerald Group Publishing

ISBN: 0762313536

Category: Business & Economics

Page: 248

View: 753

Presents an empirical research in accounting theory. This book includes content that crosses into the fields of applied psychology, sociology, management science, and economics.

Determinants and Consequences of the Use of Budgets

2.4.2 Behavioral accounting Research concerning the behavioral effects of management accounting and control can be traced back to the seminal work of ARGYRIS who examined the psychological impact of budgets on managerial performance.173 ...

Author: Stefan Hofmann

Publisher: LIT Verlag Münster

ISBN: 3825804054

Category: Business & Economics

Page: 360

View: 573

The alteration of the business environment has heightened the role of management accounting and control systems (MACS). Not only the design of MACS has gained increased relevance but also the ways in which MACS are used. Based upon empirical data from 69 German manufacturing companies of different industries testing the developed research model, the evidence reinforces the knowledge concerning budgets and their use and essentially bridges the gap in understanding the relationship between budgeting and strategy by revealing the positive effects formal MACS perform. This book is important reading for graduate students of business administration and executives with focus on budgeting management accounting and strategic management.

Neuroeconomic and Behavioral Aspects of Decision Making

and anticipating human behaviors in accounting, including in particular (Breitkreuz 2009): • usefulness of the data derived from financial statements, • impact on the recipients' decisions related to applying alternative accounting ...

Author: Kesra Nermend

Publisher: Springer

ISBN: 3319629387

Category: Business & Economics

Page: 419

View: 769

This proceedings volume presents the latest scientific research and trends in experimental economics, with particular focus on neuroeconomics. Derived from the 2016 Computational Methods in Experimental Economics (CMEE) conference held in Szczecin, Poland, this book features research and analysis of novel computational methods in neuroeconomics. Neuroeconomics is an interdisciplinary field that combines neuroscience, psychology and economics to build a comprehensive theory of decision making. At its core, neuroeconomics analyzes the decision-making process not only in terms of external conditions or psychological aspects, but also from the neuronal point of view by examining the cerebral conditions of decision making. The application of IT enhances the possibilities of conducting such analyses. Such studies are now performed by software that provides interaction among all the participants and possibilities to register their reactions more accurately. This book examines some of these applications and methods. Featuring contributions on both theory and application, this book is of interest to researchers, students, academics and professionals interested in experimental economics, neuroeconomics and behavioral economics.

Experimental Business Research

Why are behavioral accounting researchers slow to adopt a strategic perspective? In overviews, behavioral accounting researchers make the point that a distinguishing feature of accounting settings is their multi-person aspect (Ashton ...

Author: Rami Zwick

Publisher: Springer Science & Business Media

ISBN: 1475751966

Category: Business & Economics

Page: 410

View: 752

Experimental Business Research includes papers that were presented at the First Asian Conference on Experimental Business Research held at the Hong Kong University of Science and Technology (HKUST), on December 7-10, 1999. The conference was organized by the Center for Experimental Business Research (cEBR) at the HKUST. The papers presented at the conference and a few others that were solicited especially for this volume contain original research on individual and interactive decision behavior in various branches of business research including, but not limited to, economics, marketing, management, finance, and accounting. Experimental Business Research is suitable as a secondary text for a graduate level course, and as a reference for researchers and practitioners in industry.