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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 Scholar…

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.

Details

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

Keywords

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 of the…

1141

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.

Details

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

Keywords

Article
Publication date: 7 April 2023

Imke Hesselbarth, Alhamzah Alnoor and Victor Tiberius

Behavioral strategy, as a cognitive- and social-psychological view on strategic management, has gained increased attention. However, its conceptualization is still fuzzy and…

Abstract

Purpose

Behavioral strategy, as a cognitive- and social-psychological view on strategic management, has gained increased attention. However, its conceptualization is still fuzzy and deserves an in-depth investigation. The authors aim to provide a holistic overview and classification of previous research and identify gaps to be addressed in future research.

Design/methodology/approach

The authors conducted a systematic literature review on behavioral strategy. The final sample includes 46 articles from leading management journals, based on which the authors develop a research framework.

Findings

The results reveal cognition and traits as major internal factors. Besides, organizational and environmental contingencies are major external factors of behavioral strategy.

Originality/value

To the authors’ best knowledge, this is the first holistic systematic literature review on behavioral strategy, which categorizes previous research.

Details

Management Decision, vol. 61 no. 9
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 2 June 2020

H. Niles Perera, Behnam Fahimnia and Travis Tokar

The success of a supply chain is highly reliant on effective inventory and ordering decisions. This paper systematically reviews and analyzes the literature on inventory ordering…

2155

Abstract

Purpose

The success of a supply chain is highly reliant on effective inventory and ordering decisions. This paper systematically reviews and analyzes the literature on inventory ordering decisions conducted using behavioral experiments to inform the state-of-the-art.

Design/methodology/approach

This paper presents the first systematic review of this literature. We systematically identify a body of 101 papers from an initial pool of over 12,000.

Findings

Extant literature and industry observations posit that decision makers often deviate from optimal ordering behavior prescribed by the quantitative models. Such deviations are often accompanied by excessive inventory costs and/or lost sales. Understanding how humans make inventory decisions is paramount to minimize the associated consequences. To address this, the field of behavioral operations management has produced a rich body of research on inventory decision-making using behavioral experiments. Our analysis identifies primary research clusters, summarizes key learnings and highlights opportunities for future research in this critical decision-making area.

Practical implications

The findings will have a significant impact on future research on behavioral inventory ordering decisions while informing practitioners to reach better ordering decisions.

Originality/value

Previous systematic reviews have explored behavioral operations broadly or its subdisciplines such as judgmental forecasting. This paper presents a systematic review that specifically investigates the state-of-the-art of inventory ordering decisions using behavioral experiments.

Details

International Journal of Operations & Production Management, vol. 40 no. 7/8
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 18 June 2019

Weihua Liu, Di Wang, Shangsong Long, Xinran Shen and Victor Shi

The purpose of this paper is to provide an overview of the evolution of service supply chain management from a behavioural operations perspective, pointing out future research

17149

Abstract

Purpose

The purpose of this paper is to provide an overview of the evolution of service supply chain management from a behavioural operations perspective, pointing out future research directions for scholars.

Design/methodology/approach

This study searched five databases for relevant literature published between 2009 and 2018, selecting 64 papers for this review. The selected literature was categorised according to two dimensions: a service supply chain link perspective and a behavioural factor perspective. Comparative analysis was used to identify gaps in the literature, and five future research agendas were proposed.

Findings

In terms of the perspective of service supply chain link, extant literature primarily focuses on service supply and service co-ordination management, and less on service demand and integration management. In terms of the behavioural factor’s perspective, most focus on classic behaviour factors, with less attention paid to emerging behaviour factors. This paper thus proposes five research agendas: demand-oriented management and integrated supply chain-oriented behavioural research; broadening the understanding of the scope of behavioural operations; integrating the latest backgrounds and trends of service industry into the research; greater attention to behavioural operations in service sub-industries; and multimethod combination is encouraged to be used to dig into the interesting research problems.

Originality/value

This study constitutes the first systematic review of service supply chain research from a behavioural perspective. By categorising the literature into two dimensions, the state of existing research is evaluated with an eye towards future research avenues.

Details

Modern Supply Chain Research and Applications, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3871

Keywords

Open Access
Article
Publication date: 6 March 2020

Laura Cortellazzo, Sara Bonesso and Fabrizio Gerli

The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has…

4389

Abstract

Purpose

The entrepreneur is the main decision-maker in small and medium-sized enterprises and is the principal force in the implementation of a firm's international strategy. Research has paid limited attention to the intangible aspects of human capital, namely behavioural competencies that may have an impact on the entrepreneur's ability to take advantage of international opportunities. This study addresses this gap, identifying the behavioural competencies that distinguish entrepreneurs who pursue a stronger internationalisation expansion beyond the European market.

Design/methodology/approach

A competency modelling process is implemented for a sample of Italian entrepreneurs. Data on behavioural competencies are obtained through the coding of behavioural event interviews administrated to the entrepreneurs. Export intensity is adopted as a performance criterion to classify the entrepreneurs.

Findings

Three behavioural competencies (change catalyst, teamwork and organisational learning orientation) emerged as more significantly activated by entrepreneurs who show a higher export intensity in the global market.

Research limitations/implications

The exploratory nature of the study, conducted in a small sample and in a specific geographical area, may reduce the generalisability of the findings.

Practical implications

Entrepreneurs can become aware of the behavioural competencies needed for the implementation of internationalisation processes. Additionally, training programmes can be designed to promote the development of these behaviours.

Originality/value

Bridging the literature on international entrepreneurship, cross-cultural studies and competency-based research, this study highlights the role of behavioural competencies in the internationalisation process from a micro level of analysis. This article proposes a competency framework that can be adopted to assess a broader portfolio of entrepreneurs' behaviours.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 26 no. 4
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 28 August 2023

Barkha Dhingra, Mahender Yadav, Mohit Saini and Ruhee Mittal

This study aims to conduct a bibliometric analysis to provide a comprehensive picture and identify future research directions to enrich the existing literature on behavioral

Abstract

Purpose

This study aims to conduct a bibliometric analysis to provide a comprehensive picture and identify future research directions to enrich the existing literature on behavioral biases.

Design/methodology/approach

The data set comprises 518 articles from the Web of Science database. Performance analysis is used to highlight the significant contributors (authors, institutions, countries and journals) and contributions (highly influential articles) in the field of behavioral biases. In addition, network analysis is used to delve into the conceptual and social structure of the research domain.

Findings

The current review has identified four major themes: “Influence of behavioral biases on investment decisions,” “Determinants of home bias,” “Impact of biases on stock market variables” and “Investors’ decision-making under uncertainty.” These themes reveal that a majority of studies have focused on equity markets, and research on other asset classes remains underexplored.

Research limitations/implications

This study extracted data from a single database (Web of Science) to ensure standardization of results. Consequently, future research could broaden the scope of the bibliometric review by incorporating multiple databases.

Originality/value

The novelty of this research is to provide valuable guidance by evaluating the existing literature and advancing the knowledge base on the conceptual and social structure of behavioral biases.

Details

Qualitative Research in Financial Markets, vol. 16 no. 3
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 25 May 2010

Travis Tokar

This paper aims to advocate and facilitate undertaking research focused on the effects of human behaviour, judgment and decision making in logistics and supply chain management…

5893

Abstract

Purpose

This paper aims to advocate and facilitate undertaking research focused on the effects of human behaviour, judgment and decision making in logistics and supply chain management (SCM).

Design/methodology/approach

In addition to providing an overview of the potential benefits of behavioural research, this paper presents two modified frameworks for identifying and addressing behavioural issues in logistics and SCM.

Findings

Behavioural research can significantly advance both theory and practice in logistics and SCM. Little behavioural research appears in top logistics journals. As researchers begin to conduct more such projects, knowledge pertaining to issues of importance to logistics and SCM will be created.

Originality/value

This paper highlights an important research area and a methodology, (controlled behavioural experiments), that are currently underutilized in logistics and SCM. It further presents potential research questions and suggestions for ways in which interested researchers could begin to address such issues.

Details

The International Journal of Logistics Management, vol. 21 no. 1
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 28 June 2022

Maqsood Ahmad

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment management…

2127

Abstract

Purpose

This article aims to systematically review the literature published in recognized journals focused on cognitive heuristic-driven biases and their effect on investment management activities and market efficiency. It also includes some of the research work on the origins and foundations of behavioral finance, and how this has grown substantially to become an established and particular subject of study in its own right. The study also aims to provide future direction to the researchers working in this field.

Design/methodology/approach

For doing research synthesis, a systematic literature review (SLR) approach was applied considering research studies published within the time period, i.e. 1970–2021. This study attempted to accomplish a critical review of 176 studies out of 256 studies identified, which were published in reputable journals to synthesize the existing literature in the behavioral finance domain-related explicitly to cognitive heuristic-driven biases and their effect on investment management activities and market efficiency as well as on the origins and foundations of behavioral finance.

Findings

This review reveals that investors often use cognitive heuristics to reduce the risk of losses in uncertain situations, but that leads to errors in judgment; as a result, investors make irrational decisions, which may cause the market to overreact or underreact – in both situations, the market becomes inefficient. Overall, the literature demonstrates that there is currently no consensus on the usefulness of cognitive heuristics in the context of investment management activities and market efficiency. Therefore, a lack of consensus about this topic suggests that further studies may bring relevant contributions to the literature. Based on the gaps analysis, three major categories of gaps, namely theoretical and methodological gaps, and contextual gaps, are found, where research is needed.

Practical implications

The skillful understanding and knowledge of the cognitive heuristic-driven biases will help the investors, financial institutions and policymakers to overcome the adverse effect of these behavioral biases in the stock market. This article provides a detailed explanation of cognitive heuristic-driven biases and their influence on investment management activities and market efficiency, which could be very useful for finance practitioners, such as an investor who plays at the stock exchange, a portfolio manager, a financial strategist/advisor in an investment firm, a financial planner, an investment banker, a trader/broker at the stock exchange or a financial analyst. But most importantly, the term also includes all those persons who manage corporate entities and are responsible for making their financial management strategies.

Originality/value

Currently, no recent study exists, which reviews and evaluates the empirical research on cognitive heuristic-driven biases displayed by investors. The current study is original in discussing the role of cognitive heuristic-driven biases in investment management activities and market efficiency as well as the history and foundations of behavioral finance by means of research synthesis. This paper is useful to researchers, academicians, policymakers and those working in the area of behavioral finance in understanding the role that cognitive heuristic plays in investment management activities and market efficiency.

Details

International Journal of Emerging Markets, vol. 19 no. 2
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 1 February 2016

Jim Yuh Huang, Joseph C.P. Shieh and Yu-Cheng Kao

The purpose of this paper is to systematically consolidate and analyze papers in behavioral finance in the past 20 years, and to provide an overall introduction to scholars and…

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Abstract

Purpose

The purpose of this paper is to systematically consolidate and analyze papers in behavioral finance in the past 20 years, and to provide an overall introduction to scholars and professionals in the industry who may be interested in behavioral finance in the future.

Design/methodology/approach

The research is based on searching keywords in databases of ISI Web of Science (WOS). Survey data covers the period from 1995 to 2013, with 124 journals and 347 articles. The authors are committed to finding the number of publications and times cited in the field of behavioral finance to measure the contribution of active researchers.

Findings

More research papers in behavioral finance are emerging, making it a significant area of study. Most of the papers can be classified as empirical or theory. The number of papers in the review class should be increased to assist scholars and professionals in understanding behavioral finance and its application. A number of personal and institutional main contributors have been making a considerable impact on the field of behavioral finance. With the vigorous development of financial markets all around the world, more and more scholars are becoming involved in behavioral finance research.

Research limitations/implications

Articles published earlier than 1995 or not included in the WOS database cannot be included in the research; however, this does not diminish the contribution of older scholars in any way. Moreover, the research does not include non-SCI/SSCI articles.

Originality/value

Unlike a traditional literature review, which classifies and elaborates different research paths (Subrahmanyam, 2007), the research adopts the ISI WOS database as a tool for analysis. This new literature review methodology enables us to systematically consolidate and analyze papers in behavioral finance.

Details

International Journal of Managerial Finance, vol. 12 no. 1
Type: Research Article
ISSN: 1743-9132

Keywords

1 – 10 of over 113000