Relevant bibliographies by topics / Behavioral Accounting

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Behavioral Accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Behavioral Accounting"

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Fehrenbacher, Dennis D. "Behavioral Accounting." Controlling 22, no. 8-9 (2010): 505–7. http://dx.doi.org/10.15358/0935-0381-2010-8-9-505.

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Balachandran, M. "Behavioral Accounting:." Behavioral & Social Sciences Librarian 4, no. 2-3 (July 16, 1985): 21–27. http://dx.doi.org/10.1300/j103v04n02_03.

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Purdy, Derek E. "Behavioral accounting." British Accounting Review 22, no. 4 (December 1990): 400–402. http://dx.doi.org/10.1016/0890-8389(90)90106-r.

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Azman, Nur Liyana Adila, and Yamunah Vaicondam. "Behavioral Intention in Forensic Accounting Services." International Journal of Psychosocial Rehabilitation 24, no. 02 (February 12, 2020): 1837–46. http://dx.doi.org/10.37200/ijpr/v24i2/pr200485.

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Hatta, Madani, and Agustian Riduan O.H. "NIAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI AKUNTAN DI LUAR NEGERI: PENGUJIAN THEORY OF PLANNED BEHAVIOR." Jurnal Akuntansi 7, no. 2 (June 17, 2019): 1–18. http://dx.doi.org/10.33369/j.akuntansi.7.2.1-18.

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This study aimed to determine the factors that affect intention of accounting students career as an accountant abroad. By using TPB (Theory of Planned Behavior) model, intention of accounting students career as an accountant abroad is influenced by three factors: attitude toward behavior, subjective norm, and perceived behavioral control. Respondents in this study were diploma and undergraduate students in last semester with a number of 90 students of Department of Accounting, Faculty of Economics and Business, University in Bengkulu city. The method of collecting data in this study using a survey by distributing questionnaires to the respondents either directly or entrusted to the chairman of the accounting department at the university. The data was analyzed by using SmartPLS 3.0. The results show that attitude toward behavior and subjective norm have significant positive effect on intention of accounting students career as an accountant abroad, but perceived behavioral control have no effect on intention of accounting students career as an accountant abroad.Keywords: Theory of planned behavior (TPB), attitude towards behavior, subjective norm, perceived behavioral control.
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Buchanan, Phillip G., and Le Thi Cao. "The Integration of Behavioral Accounting in Undergraduate Accounting Curricula." Journal of Education for Business 61, no. 7 (April 1986): 297–302. http://dx.doi.org/10.1080/08832323.1986.10772732.

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Cao, Le Thi, and Phillip G. Buchanan. "The integration of behavioral accounting in graduate accounting curricula." Journal of Accounting Education 3, no. 2 (September 1985): 115–21. http://dx.doi.org/10.1016/0748-5751(85)90011-9.

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Sanghvi, Ankit, and Akshit Gandhi. "Loss Aversion & Mental Accounting – A Behavioral Finance Perspective." Paripex - Indian Journal Of Research 3, no. 5 (January 15, 2012): 150–52. http://dx.doi.org/10.15373/22501991/may2014/50.

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,, Khomsiyah. "PERKEMBANGAN AKUNTANSI KEPERILAKUAN DAN DAMPAKNYA PADA PENELITIAN AKUNTANSI DI INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 1, no. 1 (May 5, 2017): 73. http://dx.doi.org/10.25105/mraai.v1i1.1761.

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This paper discusses about the development of behavioral accounting and how it influenced the research in behavioral accounting. Several interest fields in behavioral accounting research are discussed to provide an over­view of current behavioral accounting research opportunities. The research methodology and several difficulties inherent in those researches presented in this paper. The behavioral accounting research in Indonesia will discussed in the last of this paper.
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Cao, Le Thi. "The Integration of Behavioral Accounting in Managerial Accounting and Auditing Courses." Journal of Education for Business 65, no. 6 (March 1990): 245–50. http://dx.doi.org/10.1080/08832323.1990.10117435.

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Dissertations / Theses on the topic "Behavioral Accounting"

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Neubert, Max-Frederik [Verfasser]. "Essays on incentives and behavioral issues in accounting / Max-Frederik Neubert." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1194158374/34.

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Swope, Betsy Susannah. "Evaluating the Tact Model as Accounting for Joint Attention in Children with Autism." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/91179.

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Psychology
Ph.D.
Autism is a neurological disorder that affects 1 in 110 children in the United States. Children with autism show deficits in the areas of language development, social skills, and behavioral and sensory functioning. One subset area of deficit involves joint attention skills. Joint attention entails the social sharing of new or novel information in the environment between two people using a gaze shift, vocalization, and/or gesture. The current research examines a behavior-analytic model suggesting that tacting is a central underlying mechanism of joint attention. Data from twenty-two participants in applied behavior-analytic instructional settings were analyzed based on relationships between tacting skills and joint attention abilities. Participants were separated into three groups based on joint attention responding and initiation skills - Joint Attention Responders (JAR), Joint Attention Initiators (JAI), and Pre-Joint Attention Participants (PJA). The tacting model suggests that the JAI group would show the highest joint attention scores, followed by the JAR group and then the PJA group. Current data support this hypothesis and also suggest potential curricular sequencing involving the earlier introduction or tacting, social and imitation skills. Further research utilizing standardized training of tacting repertoires with a larger number of children is recommended.
Temple University--Theses
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Sünwoldt, Matthias [Verfasser]. "Essays on behavioral tax research and tax accounting / Matthias Sünwoldt (geb. Braune)." Berlin : Freie Universität Berlin, 2016. http://d-nb.info/111088446X/34.

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MacDonald, Tyler Fraser. "Waste Not, Wait a Lot: The feeling of waste elicits multiple mental accounting strategies in sunk cost decisions." The Ohio State University, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=osu1586871669415872.

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Heinemann, Patrick. "Power bases and informational influence strategies a behavioral study on the use of management accounting information." Wiesbaden Dt. Univ-Verl, 2007. http://d-nb.info/983045399/04.

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Day, Kari C. "CPA Perceptions of Human Skills for Professional Competency Development Needs." Thesis, Northcentral University, 2017. http://pqdtopen.proquest.com/#viewpdf?dispub=10264862.

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This study addressed CPA perceptions about the need for human skill competencies as professional development. The problem was identified as the undetermined assessment of state level CPA perceptions about human skill competencies as developmental needs. CPAs and education providers may be impacted by this problem. The purpose of this study was to produce an assessment of training needs from local CPAs using a non-experimental, quantitative research method. The theoretical framework was derived from a thematic funnel of industry, university, and the CPA profession. The conceptual framework focused on an organization of Rhode Island CPAs as the population. Data analysis was used with question one to determine a ranked order of perceived developmental need for nine human skill competencies. Data analysis was used for questions two and three to determine whether age anfnd gender groups differed among CPA perceptions regarding these competencies. The research design included nonparametric descriptive statistical and causal-comparative analysis applied to the nine human skill competencies for local CPAs. An online survey was used to gather data. Ranked results indicated low to moderate developmental need, and causal-comparative results indicated gaps in human skills of communication and change management for gender and age groups respectively. Recommendations were made to repeat this study using other CPA populations to compare results, to add qualitative components, and to test actual human skills compared to self-perceived competency levels.

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Tarlton, Ron E. "Behavioral Styles: Comparing Audit Partners, Audit Managers, and Staff Auditors in Large CPA Firms." NSUWorks, 2011. http://nsuworks.nova.edu/hsbe_etd/111.

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A review of the literature concerning the personalities of accountants revealed that styles and preferences have remained consistent through the years. However, the job requirements of upper-level management in large CPA firms have been changing, especially in this post-SOX regulated era. Studies related to the personalities of accountants have been conducted concerning various behavioral issues. However, the influence of behavioral style on specific attitudes at each of the three levels in large auditing firms has not been addressed. As a result, this study identified the styles of auditors at three levels (staff auditor, audit manager, audit partner) using DiSC Indra, a self-evaluation assessment tool. In addition, the changes (if any) in specific behavioral attitudes of CPAs at each of the three levels were measured using a Survey of Attitudes. Analysis revealed statistically significant correlations existed between dominant interpersonal relationship styles and role conflict, professional commitment, and affective professional commitment. In addition, statistically significant correlations between the three organizational levels and role conflict, organizational identification, professional commitment, and affective professional commitment also were found. As expected, the study found that the interpersonal relationship styles of auditors in this study were significantly different from those of the general working population. In addition, the study found statistically significant differences in the frequency of interpersonal styles between levels of auditors. This may indicate that as auditors move up in their firm, they must work out of their natural interpersonal style.
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Gores, Timo [Verfasser], Carsten [Akademischer Betreuer] Homburg, and Michael [Akademischer Betreuer] Overesch. "Three Essays on Behavioral Aspects in Accounting and Economics / Timo Gores. Gutachter: Carsten Homburg ; Michael Overesch." Köln : Universitäts- und Stadtbibliothek Köln, 2015. http://d-nb.info/107424320X/34.

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Zhang, Yinglei. "Net operating assets as a predictor for future stock returns an industry analysis /." Connect to this title online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1116992225.

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Thesis (Ph. D.)--Ohio State University, 2005.
Title from first page of PDF file. Document formatted into pages; contains xi, 119 p.; also includes graphics (some col.) Includes bibliographical references (p. 112-119). Available online via OhioLINK's ETD Center
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Schenk, Ulrich. "Konzernrechnungswesen und Verhaltenssteuerung : Ebenen der Integration von internem und externem Konzernrechnungswesen /." Aachen : Shaker, 2003. http://www.gbv.de/dms/zbw/375986219.pdf.

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Books on the topic "Behavioral Accounting"

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Siegel, Gary. Behavioral accounting. Cincinnati: South-Western Pub. Co., 1989.

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Süßmair, Augustin. Behavioral Accounting. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9.

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Behavioral management accounting. Westport, CT: Quorum Books, 2002.

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Arnold, Vicky, and B. Douglas Clinton. Advances in accounting behavioral research. Bingley, UK: Emerald JAI, 2008.

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Taschner, Andreas. Management Reporting und Behavioral Accounting. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-23492-8.

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Taschner, Andreas. Management Reporting und Behavioral Accounting. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-07699-3.

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Advances in Accounting Behavioral Research, 10. Burlington: Elsevier, 2007.

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Riahi-Belkaoui, Ahmed. Behavioral accounting: The research and practical issues. New York: Quorum Books, 1989.

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Schönbrunn, Norbert. Rechnungswesen und Verhaltenswissenschaften: Entwicklungsstand und motivationstheoretische Grundlagen des Behavioral Accounting. Marburg: Hitzeroth, 1988.

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Management accounting and control systems: An organizational and behavioral approach. Chichester [England]: J. Wiley, 1994.

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Book chapters on the topic "Behavioral Accounting"

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Klotzbücher, Lisa-Marie. "Behavioral Accounting." In Controlling im Krankenhaus, 193–212. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-25843-6_9.

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Lehr, Brandon. "Mental Accounting." In Behavioral Economics, 445–63. London: Routledge, 2021. http://dx.doi.org/10.4324/9780367854072-26.

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Süßmair, Augustin. "Einführung in die Thematik des ‘Behavioral Accounting’." In Behavioral Accounting, 1–42. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9_1.

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Süßmair, Augustin. "Entwicklung eines systemtheoretisch fundierten Modells zum ‘Behavioral Accounting’." In Behavioral Accounting, 43–84. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9_2.

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Süßmair, Augustin. "Grundzüge der Verhaltenssteuerung." In Behavioral Accounting, 85–137. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9_3.

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Süßmair, Augustin. "Anwendung des erweiterten Drei-Ebenen-Modells auf verschiedene Paradigmata des internen Rechnungswesens." In Behavioral Accounting, 139–243. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9_4.

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Süßmair, Augustin. "Schlußbetrachtung." In Behavioral Accounting, 245–52. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-663-08186-9_5.

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Weber, Jürgen. "Selective cost accounting." In Behavioral Controlling, 33–58. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-25983-9_3.

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Wilkinson, Nick, and Matthias Klaes. "Mental Accounting." In An Introduction to Behavioral Economics, 223–64. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52413-3_6.

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Wilkinson, Nick, and Matthias Klaes. "Mental Accounting." In An Introduction to Behavioral Economics, 218–58. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-0-230-39103-1_6.

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Conference papers on the topic "Behavioral Accounting"

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Zhang, Yuan, Hai Liu, Jie Luo, Cao Zheng, and Sijia Wang. "Research on the Influence of Distributed Accounting Technology on Accounting." In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC). IEEE, 2019. http://dx.doi.org/10.1109/besc48373.2019.8963445.

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Qodarsi, Maya, Syamsurijal A. Kadir, and Lukluk Fuadah. "An Antecedent of E-Invoice User Behavior with Behavioral Intention as an Intervening Variable." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008440603940401.

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Sabet, Kamal K., and T. Riad. "A generic VHDL-AMS behavioral model physically accounting for typical analog non-linear output behavior." In 2007 IEEE International Behavioral Modeling and Simulation Workshop. IEEE, 2007. http://dx.doi.org/10.1109/bmas.2007.4437534.

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Zhang, Yuan, Yuanxin Huang, Dingqing Zhang, and Yuxiao Qian. "The Importance of Data Assets and Its Accounting Confirmation and Measurement Methods." In 2019 6th International Conference on Behavioral, Economic and Socio-Cultural Computing (BESC). IEEE, 2019. http://dx.doi.org/10.1109/besc48373.2019.8963312.

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Offenhammer, Dipl Kfm ,. MA Christian, and Prof Dr Thomas Berndt. "Behavioral Accounting and Corporate Governance Compensation Regimes with the Example of UBS Switzerland." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-019.

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Kusumastuti, Ratih, Derist Touriano, and Primadi Prasetio. "Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008441504760483.

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"A Conceptual Approach Correlating Behavioral Neuroscience with Vertically Coordinated Vegetable Supply Chain." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2018. http://dx.doi.org/10.23918/icabep2018p18.

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Rosnidah, Ida, Wiwit Apit Sulistyowati, Agung Yulianto, and Mukarto Siswoyo. "Study of Corruption Occurrence Based on Religiosity, Ethical Orientation, and Behavioral Orientation." In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.020.

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Yandari, Aprilya Dwi, and Erina Sudaryati. "Behavioral Accounting of Amir and Takmir Sunan Ampel Surabaya on Financial Reporting." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007082003480352.

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Amin, Md Khaled, Shobnom Munira, Afrin Azhar, Afrina Amin, and Mubasshir Tahmidul Karim. "Factors affecting employees' behavioral intention to adopt accounting information system (AIS) in Bangladesh." In 2016 19th International Conference on Computer and Information Technology (ICCIT). IEEE, 2016. http://dx.doi.org/10.1109/iccitechn.2016.7860249.

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Reports on the topic "Behavioral Accounting"

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Cummins, Jason, Trevor Harris, and Kevin Hassett. Accounting Standards, Information Flow, and Firm Investment Behavior. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4685.

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Shackelford, Douglas, Joel Slemrod, and James Sallee. A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior. Cambridge, MA: National Bureau of Economic Research, January 2007. http://dx.doi.org/10.3386/w12873.

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