The impact of digital technology on accounting behavioral research

Abstract

This article reflects on recent dramatic changes that have forever reshaped accounting practice and research. Specifically, the digital revolution, which is still unfolding before our eyes, has changed the very nature of work for accountants and forced researchers and practitioners alike to struggle with a host of new threats and opportunities facing the profession. Accounting behavioral researchers in particular must deal with a wide array of human-to-computer, information processing and decision-making issues that did not exist a mere two decades ago. We academics can put our collective heads in the sand, as some have already chosen to do, or we can view these turbulent times in the global business community as exciting, provoking and enlightening. Herein, I attempt to address many ways in which psychology-based researchers can engage in meaningful studies aimed at raising the accounting profession to a new level of quality and relevance by incorporating the impact of information and communication technologies on human attitude, cognition and performance.

Citation

Hunton, J.E. (2002), "The impact of digital technology on accounting behavioral research", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 5), Emerald Group Publishing Limited, Leeds, pp. 3-17. https://doi.org/10.1016/S1474-7979(02)05035-4