Behavioural Accounting

Author : Theresa Libby,Linda Thorne
Publisher : Routledge
Page : 989 pages
File Size : 43,9 Mb
Release : 2017-11-06
Category : Business & Economics
ISBN : 9781317487999

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The Routledge Companion to Behavioural Accounting Research by Theresa Libby,Linda Thorne Pdf

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.

Author : Robert H. Ashton
Publisher : Routledge
Page : 235 pages
File Size : 46,7 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 9781134602445

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The Evolution of Behavioral Accounting Research (RLE Accounting) by Robert H. Ashton Pdf

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.

Author : Khondkar E. Karim
Publisher : Emerald Group Publishing
Page : 409 pages
File Size : 53,9 Mb
Release : 2023-03-13
Category : Business & Economics
ISBN : 9781804557983

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Advances in Accounting Behavioral Research by Khondkar E. Karim Pdf

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.

Author : Andreas Hellmann,Lurion de Mello
Publisher : Unknown
Page : 256 pages
File Size : 52,7 Mb
Release : 2019-06-30
Category : Electronic
ISBN : 1138237035

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Behavioural Accounting by Andreas Hellmann,Lurion de Mello Pdf

Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap. The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.

Author : Donna Bobek Schmitt
Publisher : Emerald Group Publishing
Page : 300 pages
File Size : 44,5 Mb
Release : 2013-08-22
Category : Business & Economics
ISBN : 9781781908396

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Advances in Accounting Behavioral Research by Donna Bobek Schmitt Pdf

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

Author : Robert Breitkreuz
Publisher : GRIN Verlag
Page : 61 pages
File Size : 46,5 Mb
Release : 2009-06-30
Category : Electronic
ISBN : 9783640360659

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Behavioral Accounting Vs. Behavioral Finance by Robert Breitkreuz Pdf

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.

Author : Christopher S. Chapman,Anthony G. Hopwood,Michael D. Shields
Publisher : Elsevier
Page : 560 pages
File Size : 40,7 Mb
Release : 2006-12-08
Category : Business & Economics
ISBN : 9780080468877

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Handbook of Management Accounting Research by Christopher S. Chapman,Anthony G. Hopwood,Michael D. Shields Pdf

Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Author : Andreas Hellmann
Publisher : Nova Science Publishers
Page : 0 pages
File Size : 47,8 Mb
Release : 2013
Category : Accounting
ISBN : 1626180393

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Behavioral Accounting by Andreas Hellmann Pdf

Includes bibliographical references and index.

Author : Robert W Scapens,Michael Bromwich,David T. Otley,Anthony G. Hopwood,Roger J. Lister
Publisher : Springer
Page : 280 pages
File Size : 41,6 Mb
Release : 1984-11-19
Category : Business & Economics
ISBN : 9781349070961

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Management Accounting, Organizational Theory and Capital Budgeting: 3Surveys by Robert W Scapens,Michael Bromwich,David T. Otley,Anthony G. Hopwood,Roger J. Lister Pdf

Author : Anonim
Publisher : Mittal Publications
Page : 150 pages
File Size : 48,9 Mb
Release : 2024-06-03
Category : Electronic
ISBN : 8210379456XXX

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Management Accounting in Emerging Perspectives by Anonim Pdf

Author : Robert H. Ashton
Publisher : Unknown
Page : 0 pages
File Size : 46,6 Mb
Release : 2013-12-04
Category : Business & Economics
ISBN : 1315886545

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The Evolution of Behavioral Accounting Research by Robert H. Ashton Pdf

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.

Author : Anthony G. Hopwood
Publisher : Prentice Hall
Page : 248 pages
File Size : 45,5 Mb
Release : 1976
Category : Business & Economics
ISBN : UCAL:B4402072

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Accounting and Human Behaviour by Anthony G. Hopwood Pdf

Author : Vicky Arnold
Publisher : JAI Press
Page : 244 pages
File Size : 55,6 Mb
Release : 2007
Category : Accounting
ISBN : 0762314540

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Advances in Accounting Behavioral Research by Vicky Arnold Pdf

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

Author : Michael Schiff,Arie Y. Lewin
Publisher : Prentice Hall
Page : 432 pages
File Size : 42,5 Mb
Release : 1974
Category : Accounting
ISBN : UCAL:B4402071

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Behavioral Aspects of Accounting by Michael Schiff,Arie Y. Lewin Pdf

Author : Ahmed Riahi-Belkaoui
Publisher : Praeger
Page : 0 pages
File Size : 43,9 Mb
Release : 1989-05-23
Category : Business & Economics
ISBN : 9780899303413

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Behavioral Accounting by Ahmed Riahi-Belkaoui Pdf

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.