The Evolution of Behavioral Accounting Research (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 1134602448
Total Pages : 235 pages
Book Rating : 4.1/5 (346 download)

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Book Synopsis The Evolution of Behavioral Accounting Research (RLE Accounting) by : Robert H. Ashton

Download or read book The Evolution of Behavioral Accounting Research (RLE Accounting) written by Robert H. Ashton and published by Routledge. This book was released on 2013-12-04 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

The Evolution of Behavioral Accounting Research

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Publisher :
ISBN 13 : 9780415530811
Total Pages : 121 pages
Book Rating : 4.5/5 (38 download)

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Book Synopsis The Evolution of Behavioral Accounting Research by : Robert H. Ashton

Download or read book The Evolution of Behavioral Accounting Research written by Robert H. Ashton and published by . This book was released on 2014 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Routledge Companion to Behavioural Accounting Research

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Publisher : Routledge
ISBN 13 : 1317487990
Total Pages : 656 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis The Routledge Companion to Behavioural Accounting Research by : Theresa Libby

Download or read book The Routledge Companion to Behavioural Accounting Research written by Theresa Libby and published by Routledge. This book was released on 2017-11-06 with total page 656 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Behavioral Accounting Vs. Behavioral Finance

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3640360656
Total Pages : 61 pages
Book Rating : 4.6/5 (43 download)

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Book Synopsis Behavioral Accounting Vs. Behavioral Finance by : Robert Breitkreuz

Download or read book Behavioral Accounting Vs. Behavioral Finance written by Robert Breitkreuz and published by GRIN Verlag. This book was released on 2009-06-30 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2008 in the subject Business economics - Investment and Finance, University of St. Gallen (Institut für Accounting, Controlling und Auditing), language: English, abstract: An economic theory which is not incorporating human behavior is not imaginable. For reasons of simplification economic models traditionally use the concept of a rational acting market participant. In order to face the inadequateness of this abstraction behavioral economic science reject the assumption of the homo economicus and adds various findings from supporting disciplines as psychology, sociology, and organizational theory. While the exploration of human behavior in finance theory has a long tradition, research in the area of psychological effects in accounting started not earlier than the mid of last century. The main intention of modern financial reporting is the supply of useful information for actual and potential investors within their decision-making process. As information processing of agents on the market for equity is part of finance theory, this is the meeting point of the two disciplines. The intention of this paper is to identify overlapping contents of behavioral research in finance and accounting. For clarification selected studies from Behavioral Finance Research (BFR) and Behavioral Accounting Research (BAR) literature will be presented and comparatively analyzed. In addition varying fields of research of both schools which are not related with each other were outlined.

Advances in Accounting Behavioral Research

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Publisher : Emerald Group Publishing
ISBN 13 : 0857241370
Total Pages : 231 pages
Book Rating : 4.8/5 (572 download)

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Book Synopsis Advances in Accounting Behavioral Research by : Vicky Arnold

Download or read book Advances in Accounting Behavioral Research written by Vicky Arnold and published by Emerald Group Publishing. This book was released on 2010-07-02 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focuses on the social context that influences accounting as well as the means for supporting information production and dissemination, that is, technology. This title includes studies that examine both the short-term implications of technology use on individuals and the long-term implications of technology on organizational evolution.

Behavioral Aspects and Decision-Making Research in Accounting

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Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Behavioral Aspects and Decision-Making Research in Accounting by : Jörn Sebastian Basel

Download or read book Behavioral Aspects and Decision-Making Research in Accounting written by Jörn Sebastian Basel and published by . This book was released on 2015 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative literature review, combined with a citation analysis of the current research streams, analyses the last six decades of behavioral accounting research. This paper offers a compact description of how theories and methodologies from social sciences, in particular from the field of psychology, were implemented into accounting research. This paper extends previous general reviews (e.g. Bonner, 1999; Dunk, 2001; Trotman, Tan, & Ang, 2011) and more personal reflections (e.g., Hopwood, 2009; M. D. Shields, 2009) , as it also includes a discussion of emerging themes (e.g. ecological rationality) and methods (e.g. neuroaccounting) and how these approaches are (or are not) picked up in behavioral accounting. Overall, this paper provides a starting point for scholars interested in the foundations of behavioral accounting and in the current trends and debates in JDM research in accounting.

Behavioral Accounting Research

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Publisher :
ISBN 13 :
Total Pages : 388 pages
Book Rating : 4.3/5 (9 download)

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Book Synopsis Behavioral Accounting Research by : Kenneth R. Ferris

Download or read book Behavioral Accounting Research written by Kenneth R. Ferris and published by . This book was released on 1988 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Behavioral Accounting vs. Behavioral Finance

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Author :
Publisher : GRIN Verlag
ISBN 13 : 3640360931
Total Pages : 32 pages
Book Rating : 4.6/5 (43 download)

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Book Synopsis Behavioral Accounting vs. Behavioral Finance by : Robert Breitkreuz

Download or read book Behavioral Accounting vs. Behavioral Finance written by Robert Breitkreuz and published by GRIN Verlag. This book was released on 2009-06-29 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Scientific Essay from the year 2008 in the subject Business economics - Investment and Finance, University of St. Gallen (Institut für Accounting, Controlling und Auditing), language: English, abstract: An economic theory which is not incorporating human behavior is not imaginable. For reasons of simplification economic models traditionally use the concept of a rational acting market participant. In order to face the inadequateness of this abstraction behavioral economic science reject the assumption of the homo economicus and adds various findings from supporting disciplines as psychology, sociology, and organizational theory. While the exploration of human behavior in finance theory has a long tradition, research in the area of psychological effects in accounting started not earlier than the mid of last century. The main intention of modern financial reporting is the supply of useful information for actual and potential investors within their decision-making process. As information processing of agents on the market for equity is part of finance theory, this is the meeting point of the two disciplines. The intention of this paper is to identify overlapping contents of behavioral research in finance and accounting. For clarification selected studies from Behavioral Finance Research (BFR) and Behavioral Accounting Research (BAR) literature will be presented and comparatively analyzed. In addition varying fields of research of both schools which are not related with each other were outlined.

Behavioral Accounting

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Author :
Publisher : Praeger
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Behavioral Accounting by : Ahmed Riahi-Belkaoui

Download or read book Behavioral Accounting written by Ahmed Riahi-Belkaoui and published by Praeger. This book was released on 1989-05-23 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners. Personnel Psychology The relatively new field of behavioral accounting relies on the application of behavioral concepts from the social sciences for an understanding of the forces that underlie the accounting environment. Here, Belkaoui presents the first comprehensive survey of behavioral accounting theories and findings, organizing them into a systematic framework for the further study of behavioral accounting issues and questions. The result is a new understanding of the behavioral environment of accounting and a guide to solving practical behavioral problems that result from the preparation and use of accounting information. As Belkaoui demonstrates, the quality of accounting information is often adversely affected by human perceptions, attitudes, predispositions, and other behavioral characteristics. Belkaoui fully explores the behavioral underpinnings of the problem by examining the behavioral dimensions of a wide range of accounting issues and practices including: contingency approaches to the design of accounting systems; functional and data fixation; the practice of slack; accounting and language; goal setting, participative budgeting and performance; the human resource considerations in public accounting firms; and, finally, cultural determinism in accounting. By offering both a realistic appraisal of the theories behind behavioral accounting and a cogent statement of the questions still left unanswered, Belkaoui makes a major contribution to the ongoing inquiry into the influence of behavioral factors on accounting practice.

Advances in Accounting Behavioral Research

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Publisher : Emerald Group Publishing
ISBN 13 : 1804558001
Total Pages : 270 pages
Book Rating : 4.8/5 (45 download)

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Book Synopsis Advances in Accounting Behavioral Research by : Khondkar E. Karim

Download or read book Advances in Accounting Behavioral Research written by Khondkar E. Karim and published by Emerald Group Publishing. This book was released on 2023-03-13 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 26 of Advances in Accounting Behavioral Research compiles innovative and new explorations into the behavioral aspects of accounting and auditing including the effects of organizational commitment, the impact of stressors on performance, the effects of auditor familiarity and the examination of personality traits.

Behavioral Accounting Research

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Publisher :
ISBN 13 :
Total Pages : 151 pages
Book Rating : 4.:/5 (244 download)

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Book Synopsis Behavioral Accounting Research by : Frank Collins

Download or read book Behavioral Accounting Research written by Frank Collins and published by . This book was released on 1985 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Behavioral Accounting Research

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Publisher :
ISBN 13 :
Total Pages : 309 pages
Book Rating : 4.:/5 (97 download)

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Book Synopsis Behavioral Accounting Research by : Vicky Arnold

Download or read book Behavioral Accounting Research written by Vicky Arnold and published by . This book was released on 1997 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Two Hundred Years of Accounting Research

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Author :
Publisher : Routledge
ISBN 13 : 1135980586
Total Pages : 640 pages
Book Rating : 4.1/5 (359 download)

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Book Synopsis Two Hundred Years of Accounting Research by : Richard Mattessich

Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand

Advances in Accounting Behavioral Research

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Publisher : Emerald Group Publishing
ISBN 13 : 1781908397
Total Pages : 279 pages
Book Rating : 4.7/5 (819 download)

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Book Synopsis Advances in Accounting Behavioral Research by : Donna Bobek Schmitt

Download or read book Advances in Accounting Behavioral Research written by Donna Bobek Schmitt and published by Emerald Group Publishing. This book was released on 2013-08-22 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting and addressing a broad range of issues that affect the users, preparers, and assurers of accounting information. Further, this research incorporates theory from, and contributes knowledge and understanding to, applied psychology, sociolog

Moving Beyond the Lab

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Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Moving Beyond the Lab by : Steven Salterio

Download or read book Moving Beyond the Lab written by Steven Salterio and published by . This book was released on 2016 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: There have been increased calls for rigorous research that contributes to both practice and academic literature. We argue that behavioural accounting experimental researchers (BAR researchers) are particularly well-positioned to answer this call by carrying out research that directly study the experiences of practitioners. BAR researchers develop five competencies - familiarity with a broad range of theories, close engagement with practice, selection of appropriate participants, focus on ex-ante instrument design and careful measurement of underlying constructs - through their training. These five competencies can be leveraged to carry out two experience-based research methods - experiential survey and qualitative field studies - that facilitate systematic development of theory-based (or informed) evidence about current accounting practices. We elaborate on these two experiential research methods and demonstrate how each of BAR researchers' core competencies indeed equips them to implement these methods. Our hope is that despite the potential 'costs' encountered in taking the leap, BAR researchers will take on the challenge of contributing towards the expansion of methodological diversity in behavioural accounting research and more importantly, the development of more impactful, practically oriented accounting research.

Heuristic Reasoning in Management Accounting

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Publisher : BoD – Books on Demand
ISBN 13 : 3844101608
Total Pages : 270 pages
Book Rating : 4.8/5 (441 download)

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Book Synopsis Heuristic Reasoning in Management Accounting by : Jörn Sebastian Basel

Download or read book Heuristic Reasoning in Management Accounting written by Jörn Sebastian Basel and published by BoD – Books on Demand. This book was released on 2012 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners.

Handbook of Organizational Behavior, Second Edition, Revised and Expanded

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Author :
Publisher : CRC Press
ISBN 13 : 9780824703936
Total Pages : 836 pages
Book Rating : 4.7/5 (39 download)

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Book Synopsis Handbook of Organizational Behavior, Second Edition, Revised and Expanded by : Robert T. Golembiewski

Download or read book Handbook of Organizational Behavior, Second Edition, Revised and Expanded written by Robert T. Golembiewski and published by CRC Press. This book was released on 2000-10-24 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building upon the strengths of the first edition while continuing to extend the influence and reach of organizational behavior (OB), the Second Edition of this groundbreaking reference/ text analyzes OB from a business marketing perspective-offering a thorough treatment of central, soon-to-be central, contiguous, and emerging topics of OB to facilitate greater viability and demand of OB practice. New edition incorporates more comparative perspectives throughout! Contributing to the dynamic, interdisciplinary state of OB theory and practice, the Handbook of Organizational Behavior, Second Edition comprehensively covers strategic and critical issues of the OB field with descriptive analyses and full documentation details the essential principles defining core OB such as organizational design, structure, culture, leadership theory, and risk taking advances solutions to setting operational definitions throughout the field comparatively discusses numerous situations and variables to provide clarity to mixed or inconclusive research findings utilizes cross-cultural approaches to examine recent issues concerning race, ethnicity, and gender reevaluates value standards and paradigms of change in OB investigates cross-national examples of OB development, including case studies from the United States and India and much more! Written by 45 worldwide specialists and containing over 3500 references, tables, drawings, and equations, the Handbook of Organizational Behavior, Second Edition is a definitive reference for public administrators, consultants, organizational behavior specialists, behavioral psychologists, political scientists, and sociologists, as well as a necessary and worthwhile text for upper-level undergraduate and graduate students taking organizational behavior courses in the departments of public administration, psychology, management, education, and sociology.