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Article
Publication date: 1 December 2006

Freddie Choo and Kim Tan

Behavioral research in accounting deals with the behavior of accountants. As such, it uses accounting subjects. Accounting subjects are very difficult to come by because…

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Abstract

Behavioral research in accounting deals with the behavior of accountants. As such, it uses accounting subjects. Accounting subjects are very difficult to come by because of the nature of the accounting environment. First, professional accountants operate in a pressured environment in which they have little or no time to participate in behavioral research. Second, professional accountants operate in an environment of high service charges and have little or no interest in participating in behavioral experiments free or for a token remuneration. Third, professional accountants are usually inaccessible because behavioral researchers have few or no opportunities for contacts within a CPA firm. Finally, professional accountants operate in the real world in which they perceive behavioral research as too abstract to have practical value for them to participate in. Given the difficulties in getting accounting subjects, behavioral researchers often lament that the pool of available accounting subjects is very small. As such, they cannot rely on conventional research strategies that assume, among other things, normal distribution and homogeneity of variances. In this paper, we suggest a broad range of research strategies including sampling, design, measurement, and analysis to deal specifically with a very small pool of available accounting subjects. We cite some prior behavioral accounting studies and refer to some statistic textbooks deemed best for the application of these research strategies. Our suggestions should benefit anyone doing behavioral research in accounting.

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Accounting Research Journal, vol. 19 no. 2
Type: Research Article
ISSN: 1030-9616

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Book part
Publication date: 26 October 2016

Daryl M. Guffey

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google…

Abstract

This paper ranks university faculties, accounting doctoral programs, individual behavioral accounting researchers, and the most influential articles based on Google Scholar citations to publications in Advances in Accounting Behavioral Research (AABR). All articles published in AABR in its first 15 volumes are included and four citation metrics are used. The paper identifies the articles, authors, faculties, and doctoral programs that made the greatest contribution to the development of AABR. Such an analysis provides a useful basis for understanding the direction the journal has taken and how it has contributed to the literature (Meyer & Rigsby, 2001). The h-index and m-index for AABR indicates it compares favorably among its peers. Potential doctoral students with an interest in behavioral accounting research, “new” accounting faculty with an interest in behavioral accounting research, current behavioral accounting research faculty, department chairs, deans, and other administrators will find these results informative.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78560-977-0

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Book part
Publication date: 25 September 2020

Ahmet Coşkun and Mehtap Karakoç

The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies…

Abstract

The kinds of decisions people make or how they react to certain situations could differ according to the society, atmosphere or environment those people come from. Studies about the influence of human behaviors on economics, business and actions were initiated by analyzing human behaviors and those studies carry on into behavioral finance and behavioral accounting.

In previous years, the models used were based on the assumption that people behave rationally while making decisions. These models lost validity recently and behavioral accounting started to search for the influences affecting human behaviors. They started considering not only the people who prepare accounting data but also the people who take advantage of this data. People’s environment, cultural differences, psychological and sociological factors have entered into the accounting’s field of interest as factors that have an influence on behavior.

The aim of this study is to try to analyze the theoretical bases and extent of behavioral accounting, which focuses on the human behavior factors being observed while creating or using financial reports. The authors also aim to contribute to the literature by including the neuroaccounting dimension into the analysis.

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Uncertainty and Challenges in Contemporary Economic Behaviour
Type: Book
ISBN: 978-1-80043-095-2

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Article
Publication date: 23 September 2019

Olfa Riahi and Walid Khoufi

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other…

Abstract

Purpose

The purpose of this paper is to discern the impact of main behavioral factors that could affect the decision of adopting IFRS in developing countries (DCs). In other words, this work looks to identify the different variables that are likely to influence the adoption of IFRS in these countries.

Design/methodology/approach

The methodological orientation of this research is to highlight and analyze the correlation between the cited factors and the IFRS adoption in DCs. Tested models are functions of logistic regression. To assess the parameters of these functions, the commonly used method is not that of ordinary least square but the maximum likelihood technique. In short, this study followed a hypothetical-deductive methodology by referring to the application of a logistic regression for each of the variables presumed to be analyzed. The authors implement this empirical model by using the neo-institutional approach and basing on a sample of 108 DCs.

Findings

The empirical results show that there exists a bidirectional causal relationship between the majority of the developed behavioral variables and the decision of whether adopting or unadopting IFRS by DCs. They also indicate through multivariate analysis that the selection of IFRS by DCs is primarily legitimized by institutional and social pressures (institutional isomorphism).

Research limitations/implications

It is essential to indicate that some limits might be assigned to the study. They are attached principally to the use of a dichotomous dependent variable which presents a restriction in a sense where the robust inequality at the level of the numbers of the countries of sub-samples can relatively weaken the findings. There are also few studies that jointly analyze the behavioral dimensions within a country and the adoption of IFRS. Institutional theory emanated from the research has proved useful in escaping this limit.

Practical implications

These empirical insights are of particular interest to local accounting standard setters of the selected countries since they can provide a better discernment of factors that can encourage the adoption of IFRS. Indeed, the research can be a reference for governments to better identify the economic, political and institutional obstacles that have an impact on behaviors which could compel countries to flee the adoption of IFRS. This paper will also be helpful for future research studying the links between human behavior and accounting in a general way. It should be noted that the results will be significant for future studies looking for real behavioral factors that drive a country to adopt an accounting framework. The studies will be able to use the empirical variables as a starting point and then they can extract new measures to identify the impact of behavior on decisions to adopt any standards.

Originality/value

At the present study, the authors strive to provide input to the literature by focusing on the determinants of the choice of an accounting practice in a DC reverberating to a new dimension which is the behavioral attribute.

Details

Journal of Applied Accounting Research, vol. 20 no. 4
Type: Research Article
ISSN: 0967-5426

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Book part
Publication date: 28 July 2008

Amy M. Hageman

This chapter discusses the benefits, limitations, and challenges in developing research projects that integrate a combination of archival, behavioral, and qualitative…

Abstract

This chapter discusses the benefits, limitations, and challenges in developing research projects that integrate a combination of archival, behavioral, and qualitative research methods. By demonstrating the inherent strengths and weaknesses of using a single method in isolation, this chapter aims to broaden our understanding of why and how research that examines various issues from the different perspectives is richer than employing any single method and enhances our understanding of a given accounting phenomenon. This chapter also discusses how investigating an issue through multiple research methods can help researchers improve the generalizability of findings and present a panoramic view of a particular phenomenon.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84663-961-6

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Article
Publication date: 23 November 2020

Roya Izi, Mansour Garkaz, Parviz Sayeedi and Alireza Matoufi

The purpose of this research paper is to provide a model for reporting quality of financial information based on behavior of listed companies in Tehran Stock Exchange…

Abstract

Purpose

The purpose of this research paper is to provide a model for reporting quality of financial information based on behavior of listed companies in Tehran Stock Exchange which is based on structural equation modeling approaches.

Design/methodology/approach

This study uses applied research and postsemi experimental method of data collection in the field of proofing accounting research with deductive–inductive approach. The statistical population of this study includes the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) are measured by observable variables of myopia, opportunistic behavior and overconfidence of managers. Reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification.

Findings

After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches, structural equations modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality of financial information.

Originality/value

Accountants have a critical and difficult responsibility of dealing with transactions and presenting them in the form of financial reports that can be used by interest groups to assess the performance of companies. This critical responsibility becomes meaningful when professional and ethical behaviors are the basis for disclosure of financial reporting. Based on the behavioral characteristics of disclosing financial reporting in emerging capital markets such as Iran, this study can be successful in developing new and theoretical literature in this field.

Details

Journal of Management Development, vol. 39 no. 9/10
Type: Research Article
ISSN: 0262-1711

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Book part
Publication date: 8 July 2010

Steve G. Sutton

Behavioral accounting research has flourished over the past 40 years and vastly improved our understanding of accounting judgment and decision-making, human behavior as it…

Abstract

Behavioral accounting research has flourished over the past 40 years and vastly improved our understanding of accounting judgment and decision-making, human behavior as it is affected by accounting information and processes, and influences on organizational and social structures. However, to increase the validity and reliability of the work, researchers have generally narrowed the area of study to exclude many of the environmental factors that can influence the resulting behaviors that are observed. One environmental factor that has largely been ignored by the broader accounting research community is the rapidly increasing impact of information technology (IT) on all aspects of accounting. The purpose of this chapter is to elaborate on the predominance of IT in all areas of accounting and to urge behavioral accounting researchers to integrate IT aspects into their research to enhance the value and relevance of our research. Each of the major areas of accounting disciplinary research is considered (i.e., financial accounting, managerial accounting, auditing, and tax). This disciplinary focus is not intended to exclude the area of accounting information systems as is often the case in commentaries on behavioral accounting research but rather to focus on how accounting information systems are fundamentally integrated across the decision environments of every aspect of the accounting discipline.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-0-85724-137-5

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Book part
Publication date: 22 August 2014

Charles F. Kelliher

This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over…

Abstract

This chapter presents a seven-part case developed for use in a graduate-level tax planning class. The case is organized in a taxpayer/business “life-cycle” approach. Over the semester the case follows a married couple as they consider a number of investments, start a business, and expand the business. As the case progresses, the couple faces increasingly complex tax and business issues. The couple eventually winds down their involvement in the business and begins to plan for their retirement years. This chapter also provides a review of behavioral tax research published in the top accounting journals over the period 2004–2013. The chapter concludes with a discussion of how the case could be adapted by behavioral tax researchers in their research programs and perhaps by accounting firms in their training programs.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78350-445-9

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Article
Publication date: 1 March 2021

Stuart Green and Laurence Ferry

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a…

Abstract

Purpose

This paper considers the nature and effect of accounting disturbances on organizational micro-practices in three secondary schools in England. A close application of a developed model of Habermasian colonization provides a framing for both the ways in which accounting is implicated in organizational change and the effect of accounting disturbances on organizational micro-practices.

Design/methodology/approach

Qualitative field studies at three secondary schools were used to gather empirical detail in the form of interview data and documentary evidence. A total of 24 semi-structured interviews were conducted with teachers and bursars.

Findings

Accounting disturbances that were constitutive-transactional in nature had the greatest influence on organizational micro-practices. Behavioural responses to accounting disturbances can be organizationally ambiguous, subtle and subject to change over time.

Research limitations/implications

More field studies are needed, and there is scope to develop a longitudinal perspective to better understand the impact of accounting disturbances over time.

Originality/value

By framing the processes of accounting change using a developed model of Habermasian colonization, contributions are provided by illuminating aspects of both the processes of accounting colonization and the impact of accounting on organizational micro-practices. The findings also add to prior appreciations of reciprocal colonization, creative transformation of accounting disturbances and how accounting can be enabling.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 4
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 22 June 2010

Lili‐Anne Kihn

This paper seeks to further the understanding of the rather fragmented research in the area of quantitative management accounting research. The purpose of this study is to…

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3266

Abstract

Purpose

This paper seeks to further the understanding of the rather fragmented research in the area of quantitative management accounting research. The purpose of this study is to provide a synthesis and an extended discussion of the literature from the performance outcome standpoint and to foster future research in this area by identifying promising recent developments in the assessment of performance outcomes and gaps in the literature.

Design/methodology/approach

A literature analysis was adopted based on empirical studies and literature reviews published in a wide range of journals.

Findings

The overall conclusion of this study is that future management accounting research can still make progress in the measurement of performance outcomes.

Research limitations/implications

Research published in English, and the period of the past decade was emphasized to examine recent frontiers of knowledge. The results imply that increasing and simultaneous analysis of various kinds of performance outcomes could be conducted, ranging from accounting‐based to social and environmental outcomes and relative‐to‐peers assessments in different settings. If possible, development of performance outcomes could be investigated with longitudinal and panel, in addition to cross‐sectional, research designs. Attempts could be made to analyze the nature of causality to advance both management accounting literature and social science research.

Practical implications

This study furthers understanding of behaviorally‐, organizationally‐ and strategically‐oriented management accounting research that has played a central role in assessing to what extent people are likely to succeed with their management accounting and control systems in various settings.

Originality/value

This paper presents a theoretical framework and several examples potentially useful for both academic scholars and practitioners.

Details

International Journal of Productivity and Performance Management, vol. 59 no. 5
Type: Research Article
ISSN: 1741-0401

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