Journal articles: '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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und, Robert M. Gillenkirch. "State of the Art des Behavioral Accounting." WiSt - Wirtschaftswissenschaftliches Studium 37, no. 3 (2008): 128–34. http://dx.doi.org/10.15358/0340-1650-2008-3-128.

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Salsalina Lingga, Ita, Winwin Yadiati, Azhar Susanto, and Nunuy Nur Afiah. "Behavioral Aspect of Accounting Information System Quality." Journal of Engineering and Applied Sciences 14, no. 1 (December 10, 2019): 93–105. http://dx.doi.org/10.36478/jeasci.2019.93.105.

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Birnberg, Jacob G. "A Proposed Framework for Behavioral Accounting Research." Behavioral Research in Accounting 23, no. 1 (January 1, 2011): 1–43. http://dx.doi.org/10.2308/bria.2011.23.1.1.

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ABSTRACT: Behavioral accounting research (BAR) is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.

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Reckers, Philip M. J., and Sandra Solomon. "High Impact Behavioral Accounting Articles and Authors." Advances in Accounting 21 (January 2005): 359–66. http://dx.doi.org/10.1016/s0882-6110(05)21015-5.

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Hellmann, Andreas. "The role of accounting in behavioral finance." Journal of Behavioral and Experimental Finance 9 (March 2016): 39–42. http://dx.doi.org/10.1016/j.jbef.2015.11.004.

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Damayanti, Theresia Woro Damayanti. "Nonpositivism in Behavioral Accounting Research: Initiated a Collaboration of Paradigm." International Journal of Management Excellence 3, no. 1 (April 30, 2014): 320–25. http://dx.doi.org/10.17722/ijme.v3i1.119.

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The purpose of this article is to explain how a paradigm can affect research results and how a paradigm apparently is no longer relevant in answering a practice, especially in behavioral accounting research. In addition, this article also want to describe what is the appropriate paradigm for development associated with behavioral accounting research. This article suggests that the failure of behavioral accounting research to narrow down between the research and practice of accounting due to the paradigm used in behavioral accounting research. Based on the characteristics of the behavioral accounting research interpretivism paradigm is more suitable. However, between positivism and interpretivism paradigm has advantages and disadvantages of each, and therefore the collaboration between the two is necessary.

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Hampton, Clark. "Estimating and Reporting Structural Equation Models with Behavioral Accounting Data." Behavioral Research in Accounting 27, no. 2 (July 1, 2015): 1–34. http://dx.doi.org/10.2308/bria-51226.

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ABSTRACT Despite prior research explaining the benefits of using structural equation modeling (SEM) for analyzing accounting behavioral data, SEM remains underutilized in accounting behavioral research relative to related and reference domains such as psychology, information systems, and management. Prior research posits the frequency with which accounting behavioral data violate SEM assumptions as one probable reason for this underutilization. Accounting behavioral researchers may be unfamiliar with the techniques and approaches available to develop and estimate structural models when data violate SEM assumptions. Given this unfamiliarity, researches may opt to use less informative techniques. The purpose of this paper is to provide guidance on the testing, judgment, and decision-making processes that influence SEM estimation, analysis, and reporting with accounting behavioral data. A structural model is developed, tested, and evaluated using accounting behavioral data that violate, to varying degrees, the assumptions of SEM.

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Birnberg, Jacob G. "The Role of Behavioral Research in Management Accounting Education in the 21st Century." Issues in Accounting Education 15, no. 4 (November 1, 2000): 713–28. http://dx.doi.org/10.2308/iace.2000.15.4.713.

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Behavioral accounting research (BAR) has a long history in management accounting. It has not had as significant a presence in the management accounting courses. It has tended to be relegated to the responsibility accounting chapter in textbooks. Thus, the extent to which behavioral materials appeared in a course depended on the interests of the instructor. It can safely be described as a matter of taste. In this paper the history of management accounting dating back to the end of World War II is divided into three periods. In each period, the extent of behavioral materials in the management accounting curriculum is reviewed. These periods, called the “cost accounting,” “modern management accounting,” and “postmodern management accounting” periods, reflect increasing emphasis on behavioral materials in the management accounting courses. The paper focuses on the reasons why the demand for behavioral material in the management accounting curriculum is likely to increase and offers conjectures about what form those materials will take. It is, implicitly, also a call for research on the issues discussed here.

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Esbensen, Anna J., and Marsha Mailick Seltzer. "Accounting for the “Down Syndrome Advantage”." American Journal on Intellectual and Developmental Disabilities 116, no. 1 (January 1, 2011): 3–15. http://dx.doi.org/10.1352/1944-7558-116.1.3.

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Abstract The authors examined factors that could explain the higher levels of psychosocial well being observed in past research in mothers of individuals with Down syndrome compared with mothers of individuals with other types of intellectual disabilities. The authors studied 155 mothers of adults with Down syndrome, contrasting factors that might validly account for the “Down syndrome advantage” (behavioral phenotype) with those that have been portrayed in past research as artifactual (maternal age, social supports). The behavioral phenotype predicted less pessimism, more life satisfaction, and a better quality of the mother–child relationship. However, younger maternal age and fewer social supports, as well as the behavioral phenotype, predicted higher levels of caregiving burden. Implications for future research on families of individuals with Down syndrome are discussed.

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Widhianningrum, Purweni. "The Influence of Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence on Understanding Magnitude of Behavioral Accounting." Journal of Accounting and Business Education 1, no. 2 (April 11, 2017): 191. http://dx.doi.org/10.26675/jabe.v1i2.8488.

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This study aimed to examine the effect of intellectual, emotional and spiritual quotient to the level of understanding behavioral accounting. This population are Accounting Education students who are taking a behavioral accounting class, amounted to 87 students. Purposive sampling was done to sampling technique, so the total sample used are 81 respondents. Data analysis method used is multiple regression. The results showed that among the intellectual, emotional, and spiritual quotient which is owned accounting student, there only intellect quotient that is positive and significant impact on the level of understanding of behavioral accounting. This indicates that the level of understanding of behavioral accounting at the undergraduate program is still on the cognitive aspects. Thus, accounting behavioral simply understood as a method should be implemented and applied when they were faced with a condition that requires make a logical reasoning of all the problems in the field of accounting. Keywords: intellectual quotient, emotional quotient and spiritual quotient, and behavioral accounting

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Merino, Barbara D., and Alan G. Mayper. "ACCOUNTING HISTORY AND EMPIRICAL RESEARCH." Accounting Historians Journal 20, no. 2 (December 1, 1993): 237–67. http://dx.doi.org/10.2308/0148-4184.20.2.237.

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This paper examines historical methodology and suggests ways accounting history may be made more relevant to contemporary accounting researchers. First there is a brief discussion of the “traditional” accounting history method, the documentary model, and an examination of history methodologies that offer alternatives modes of inquiry. This includes the pattern model and rhetorical analysis. This discussion is brief and focused on only issues examined in subsequent discussion of the empirical research. The discussion of the empirical research, including behavioral research, focuses on three issues: retrodiction, with examples concerning securities legislation; belief transference, with examples concerning the demand for auditing; and methodological transference, with examples from the behavioral literature including a discussion of the importance of historical context and sensitivity. The objectives are [1] to show how all researchers need to tell more plausible stories and how historical analyses can clarify and enhance understanding of the complex environment in which accountants function, [2] to suggest fruitful areas for future accounting historical/empirical/behavioral research and [3] to issue a call for diversity, tolerance, and a free exchange of ideas—stressing these as values that cannot be separated from accountants' research activity.

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DO, Sangho. "Comparative Analysis of Research Models in Behavioral Accounting." Tax Accounting Research ll, no. 28 (June 2011): 137–49. http://dx.doi.org/10.35349/tar.2011..28.007.

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YILMAZ, Emine, and Gökhan ÖZER. "BEHAVIORAL ASPECT OF ACCOUNTING TEACHERS’ INFORMATION TECHNOLOGY USAGE." International Review of Economics and Management 1, no. 2 (July 7, 2015): 108. http://dx.doi.org/10.18825/iremjournal.109064.

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Marşap, Beyhan, and Pınar Okan Gökten. "Davranışsal Muhasebe: Kuramsal Yaklaşım - Behavioral Accounting: Theoretical View." Journal of Business Research - Turk 8, no. 4 (December 30, 2016): 345. http://dx.doi.org/10.20491/isarder.2016.222.

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Dushko, K. "Behavioral, organizational and social aspects of management accounting." Auditor, no. 24 (December 25, 2014): 59–63. http://dx.doi.org/10.12737/12846.

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Sorensen, James E. "The behavioral study of accountants: A new school of behavioral research in accounting." Managerial and Decision Economics 11, no. 5 (1990): 327–41. http://dx.doi.org/10.1002/mde.4090110506.

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Dahal, Rewan Kumar. "Management Accounting and Control System." NCC Journal 3, no. 1 (June 14, 2018): 153–66. http://dx.doi.org/10.3126/nccj.v3i1.20258.

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A larger entity of the cost management system which assists executives in fulfilling organizational objectives is known as management accounting and control system (MACS). It is used for planning, monitoring and control of different organizational activities, to optimize the use of resources, to support the process of decision making and to the performance evaluation process. The scope of the MACS can be divided into two broad groups: technical considerations and behavioral considerations. Technical considerations fall into two categories: (i) the relevance of information generated and (ii) the scope of the system like the value chain, total life cycle costing, target costing, kaizen costing, benchmarking, balanced scorecard etc. whereas the behavioral consideration involves individuals and their behavior within organizations.NCC JournalVol. 3, No. 1, 2018, Page: 153-166

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Mat Yusoh, Nirman Noor Afiqi, Tuan Zainun Tuan Mat, Azizah Abdullah, and Ferina Marimuthu. "Environmental Management Accounting System and Value Creation: An institutional perspective." Environment-Behaviour Proceedings Journal 6, no. 17 (August 15, 2021): 217–23. http://dx.doi.org/10.21834/ebpj.v6i17.2866.

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The emergence of environmental issues has increased environmental protection awareness among society and pushed organizations to become environmentally responsible. Many companies currently consolidate environmental matters into their corporate strategic plan by adopting a comprehensive Environmental Management Accounting System (EMAS) to create more value. However, a lack of understanding on the institutional pressures persuading EMAS adoption within the organizations has reduced the urgency for the company to adopt the EMAS. This paper aims to explain the management's behavioral issues towards accepting EMAS adoption and how this behavior would lead to value creation. Keywords: Environmental Management Accounting System (EMAS), behavioral barriers, value creation, institutional theory eISSN: 2398-4287© 2021. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6i17.2866

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Alexander, Raquel Meyer, Allen D. Blay, and R. Kathy Hurtt. "An Examination of Convergent Validity between In-Lab and Out-of-Lab Internet-Based Experimental Accounting Research." Behavioral Research in Accounting 18, no. 1 (January 1, 2006): 207–17. http://dx.doi.org/10.2308/bria.2006.18.1.207.

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Although behavioral research is increasingly relying upon the Internet for data collection, few Internet-based experimental accounting studies have been published. Bryant et al. (2004) discuss the advantages and disadvantages of Internet-based research and conclude that experimental validity poses the largest potential concern. One explanation for the scarcity of Internet-based accounting studies may be that accounting researchers find experimental validity concerns outweigh the benefits of Internet data collection. Krantz and Dalal (2000) report that Internet psychology experiments produce results similar to laboratory findings. However, experimental economics researchers find that results differ between Internet- and lab-based settings. In this paper, we examine convergent validity between in-lab and out-of-lab data collection with professional accountant participants. Using data from an Internet-based accounting experiment, we test convergent validity on those variables observed to interact with experimental delivery method (in-lab or out-of-lab) in prior research. Our results are consistent with that of the psychology literature. Specifically, no statistically significant interaction is reported between experimental delivery method and the independent variables or the demographic measures. We discuss factors contributing to this result and the implications for future behavioral accounting research.

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Honigsberg, Colleen. "Forensic Accounting." Annual Review of Law and Social Science 16, no. 1 (October 13, 2020): 147–64. http://dx.doi.org/10.1146/annurev-lawsocsci-020320-022159.

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Forensic accounting serves as a regulatory and investment tool that allows interested professionals to predict whether firms are engaged in financial reporting misconduct. Financial reporting misconduct has severe economic and personal consequences. Not only does such misconduct distort the allocation of economic resources, but investors and employees of these firms incur substantial financial and psychological harms. In essence, forensic accounting aims to mitigate these harms by predicting the likelihood a firm has committed financial reporting misconduct—thus allowing for early detection of such misconduct. In this review, I provide an overview of the most popular forensic accounting techniques in the literature and the effectiveness of such techniques. Although traditional forensic models tended to focus on behavioral characteristics of the executives who commit financial misconduct or to take a purely numerical approach based on financial data, more recent models combine big data analysis with psychological intuitions.

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Kiziukiewicz, Teresa, and Elżbieta Jaworska. "AREAS OF BEHAVIORAL INFLUENCES ON FINANCIAL AND MANAGEMENT ACCOUNTING." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 105–18. http://dx.doi.org/10.18276/frfu.2017.88/1-10.

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Knoops, Chris, and Ferdy van Beest. "Behavioral accounting research op het gebied van financiële verslaggeving." Maandblad Voor Accountancy en Bedrijfseconomie 88, no. 6 (June 13, 2014): 223–37. http://dx.doi.org/10.5117/mab.88.31310.

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Financiële verslaggeving betreft de informatieverstrekking door organisaties aan belanghebbenden buiten de organisatie. Behavioral accounting research heeft als onderzoeksobject de wijze waarop verschaffers, controleurs en gebruikers van verslaggevingsinformatie tot oordelen en besluiten komen. Twee factoren zijn vooral van invloed geweest op de hernieuwde aandacht voor experimenten en surveyonderzoek op het gebied van de financiële verslaggeving. Dit betreft ten eerste onderzoek op het gebied van behavioral finance dat aantoonde dat individuele vertekeningen in oordeels- en besluitvorming van individuen persistent en regelmatig zijn en daarmee, anders dan men voorheen dacht, wel van invloed zijn op de koersen en handelsvolumina op kapitaalmarkten, en ten tweede nieuwe theoretische inzichten uit de cognitieve psychologie betreffende beperkte rationaliteit. Een succesvol experiment op het gebied van financial accounting maakt gebruik van de voordelen van de experimentele benadering om vast te stellen hoe, wanneer en (uiteindelijk) waarom belangrijke kenmerken van de financial accounting setting gedrag beïnvloeden.

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Borkowski, Susan C., Mary Jeanne Welsh, and Qinke (Michael) Zhang. "An Analysis of Statistical Power in Behavioral Accounting Research." Behavioral Research in Accounting 13, no. 1 (January 1, 2001): 63–84. http://dx.doi.org/10.2308/bria.2001.13.1.63.

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Attention to statistical power and effect size can improve the design and the reporting of behavioral accounting research. Three accounting journals representative of current empirical behavioral accounting research are analyzed for their power (1−β), or control of Type II errors (β), and compared to research in other disciplines. Given this study's findings, additional attention should be directed to adequacy of sample sizes and study design to ensure sufficient power when Type I error is controlled at α = .05 as a baseline. We do not suggest replacing traditional significance testing, but rather augmenting it with the reporting of β to complement and interpret the relevance of a reported α in any given study. In addition, the presentation of results in alternative formats, such as those suggested in this study, will enhance the current reporting of significance tests. In turn, this will allow the reader a richer understanding of, and an increased trust in, a study's results and implications.

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Trotman, Ken T. "A Different Personal Perspective through the Behavioral Accounting Literature." Behavioral Research in Accounting 23, no. 1 (January 1, 2011): 203–8. http://dx.doi.org/10.2308/bria.2011.23.1.203.

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Ferris, Kenneth R. "“The behavioral study of accountants: A new school of behavioral research in accounting”: A comment." Managerial and Decision Economics 11, no. 5 (1990): 343–45. http://dx.doi.org/10.1002/mde.4090110507.

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Gainau, Paskanova Christi. "Job Opportunity, Attitudes, Perceived Behavioral Control and Intention to Major in Accounting." AKRUAL: Jurnal Akuntansi 12, no. 2 (March 19, 2021): 143. http://dx.doi.org/10.26740/jaj.v12n2.p143-163.

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This research aims to capture the accounting behavior phenomenon in accounting students at private universities in Manado. This research is developed from the study of Lin & Fawzi (2006), Zandi et al.(2013), and Odia & Ogiedu (2013). To find out the inconsistency of these researches, this research focus to study about the students’s intention in choosing an accounting program. Partial least square is used to analyze the research model. This study used questionnaires and deep interviewed to collect the data. It reveals that job opportunities deliver positive effects on accounting students’s attitudes, and these attitudes affect their intention to select the program. The reputation on higher education institutions on accounting do not determine the students’s attitudes to enroll in accounting. Subjective norm do not influence students intention. Perceived behavior control positively encourages the purposeof choosing the accounting program. These findings designate implications for accounting lecturers to explain the benefits, job opportunities, and temporary accounting issues to students. Management of the accounting department needs to re-design their curriculum; thus, it can drive college students to compete and have fun throughout the learning process. Lecturers are obligated to update their learning methods and include educational characters in the provision of material to increase students's motivation.

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Romaniv, Rostyslav. "Apperception of information in behavioral accounting: a critique of contemporary approaches." Herald of Ternopil National Economic University, no. 2(88) (June 6, 2018): 94–101. http://dx.doi.org/10.35774/visnyk2018.02.094.

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The paper determines the essential nature of apperception, examines the evolution of the concept and its interpretation in economic literature. The study also reveals a connection between the theory of economic behavior within the behavioral theory and a psychological approach to accounting. The essential foundations of behavioral accounting are examined, the key development trends are outlined and the way apperception of information is included into the concept is identified. A behavioral approach attaches particular importance to the relevance of decisions taken when reporting information and accountants’ behavior in response to such information. It is proved that apperception has formed the basis of behavioral theory, which became the determining factor in the Anglo-Saxon concept of accounting in the early 60’s of the 20th century. The diversity of accounting principles and their contradiction, according to most American authors, is determined by the diverse and contradictory interests of individuals involved in economic activity. In order to harmonize these interests within the framework of a behaviorist approach, it is necessary to apply such components as communication, motivation and feedback. The behavioral theory is the basis for professional decision-making of accountants in response to uncertainties, events, information. As a rule, uncertainties in accounting arise from the impossibility to foresee in regulations all the unexpected situations that may be encountered in practice. Therefore, in legislation only general principles of problem-solving are specified, and accountants have to form their personal opinions and implement them in reporting.

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Wen, Lei, Hongwei (Chris) Yang, Danlu Bu, Lizabeth Diers, and Huaqing Wang. "Public accounting vs private accounting, career choice of accounting students in China." Journal of Accounting in Emerging Economies 8, no. 1 (February 5, 2018): 124–40. http://dx.doi.org/10.1108/jaee-09-2016-0080.

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Purpose Built upon three components (attitudes, subjective norms, and perceived behavioral control) of the theory of planned behavior (TPB), the purpose of this paper is to analyze the factors that influenced accounting students’ intention to pursue public accounting instead of private accounting as their career choice in China. Design/methodology/approach The TPB is used to predict the rational intention of accounting students in this study. A binary logistic regression analysis was applied to test all hypotheses because of its suitability. Findings The authors find that the variety and marketability of public accounting experiences, high turnover plus, low firm cohesion in the workplace, and perceived difficulties in traveling extensively affected students’ intentions to pursue the public accounting profession significantly. By highlighting these factors that affect students’ intention to pursue public accounting, this paper has important implications for the accounting educators and other stakeholders in China and other emerging economies. Originality/value By understanding the factors influencing the accounting students’ interests in pursuing public accounting, accounting educators and accounting firms could make some changes, redesign accounting curriculum, and enhance internship experience and recruiting process in order to increase more interests in public accounting. Professional organizations and policy makers might learn some lessons to take some actions to encourage young accounting professionals to work for public accounting firms. Moreover, this study has provided a valuable perspective to accounting educators, practitioners, and policy makers in other emerging economies with the same shortage of qualified public accountants.

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Elsass, Priscilla, Jacob Park, Christopher Adkins, and Kurt April. "Behavioral Ethics." Journal of Management Education 40, no. 2 (March 3, 2016): 220–22. http://dx.doi.org/10.1177/1052562916629453.

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Elsass, Priscilla, Jacob Park, Christopher Adkins, and Kurt April. "Behavioral Ethics." Journal of Management Education 40, no. 3 (May 3, 2016): 362–64. http://dx.doi.org/10.1177/1052562916648923.

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Hunton, James E., Arnold M. Wright, and Sally Wright. "Continuous Reporting and Continuous Assurance: Opportunities for Behavioral Accounting Research." Journal of Emerging Technologies in Accounting 1, no. 1 (January 1, 2004): 91–102. http://dx.doi.org/10.2308/jeta.2004.1.1.91.

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The movement to more continuous reporting (CR) and continuous assurance (CA) of financial statements appears to be a matter of when and how such changes will take place, rather than if they will occur. Research evidence suggests that computing infrastructures and software applications have advanced to the point where it is now technically and economically feasible to begin preparing and disseminating financial statements on at least a monthly basis (Hunton, Wright, and Wright 2003), and someday it is likely that full or partial financial and nonfinancial disclosures will be processed and presented in real time. Additionally, information consumers are demanding, and the Securities and Exchange Commission (SEC), American Institute of Certified Public Accountants (AICPA), and International Accounting Standards Board (IASB) are contemplating reporting and assurance changes of this nature. Thus, whether “continuous” is defined in terms of monthly, daily, hourly, or real-time reporting, rapidly converging market factors indicate that in the foreseeable future firms will publish and auditors will assure financial information on a more frequent basis than the current quarterly interval. The major challenge going forward for behavioral researchers in accounting is to investigate how changes of this nature might affect the decision-making processes and consequential outcomes of various constituent groups, such as investors, preparers, and assurers. The combinations of affected parties, contexts, and tasks that could be examined are too numerous to explore in a single article. Accordingly, to keep the following discussion focused and manageable, the scope of this paper is aimed at understanding the potential impact of CR and CA on individual investors. Perhaps by identifying a number of the psychological issues and reviewing some of the studies in this area, accounting behavioral researchers will be motivated to investigate many of the issues and opportunities related to this new and exciting line of research.

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Pop, Ioan, Szilveszter Fekete, and Dan Dacian Cuzdriorean. ""Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis "." Annales Universitatis Apulensis Series Oeconomica 1, no. 15 (June 30, 2013): 81–91. http://dx.doi.org/10.29302/oeconomica.2013.15.1.7.

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Bryant, Stephanie M., James E. Hunton, and Dan N. Stone. "Internet-Based Experiments: Prospects and Possibilities for Behavioral Accounting Research." Behavioral Research in Accounting 16, no. 1 (January 1, 2004): 107–29. http://dx.doi.org/10.2308/bria.2004.16.1.107.

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The emerging technology of Internet-based experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants (e.g., CFOs, audit partners, and financial analysts) and exploring new research questions. However, the validity characteristics of Internet-based experiments differ from previous BAR technologies. Herein, we review existing BAR Internet-based experiments, describe how to create and run Internet-based experiments, overview emerging literature on the validity of Internet-based experiments, and highlight several areas where the use of Internet-based experimentation offers accounting behavioral researchers new possibilities for exploring previously uninvestigated research questions.

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Moore, John W., and Cheryl E. Mitchem. "Outcomes Assessment of Computer-Assisted Behavioral Objectives for Accounting Graduates." Journal of Education for Business 72, no. 4 (March 1997): 201–4. http://dx.doi.org/10.1080/08832323.1997.10116854.

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Choo, Freddie, and Kim Tan. "A Commentary on Sample Design Issues in Behavioral Accounting Experiments." Accounting Research Journal 19, no. 2 (December 2006): 153–58. http://dx.doi.org/10.1108/10309610680000685.

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Wilson, Robyn S. "Accounting for behavioral responses to environmental cues in complex systems." Environment Systems and Decisions 38, no. 1 (October 27, 2017): 76–78. http://dx.doi.org/10.1007/s10669-017-9659-0.

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Shields, Michael D., and William S. Waller. "A behavioral study of accounting variables in performance—incentive contracts." Accounting, Organizations and Society 13, no. 6 (January 1988): 581–94. http://dx.doi.org/10.1016/0361-3682(88)90032-3.

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SIREGAR, CANTIKA SARI, IKA PERMATASARI, and PUJIONO PUJIONO. "ANALISIS KEBERTERIMAAN SISTEM INFORMASI AKUNTANSI PERUSAHAAN MANUFAKTUR DI INDONESIA." Jurnal Bisnis dan Akuntansi 23, no. 1 (January 26, 2021): 23–36. http://dx.doi.org/10.34208/jba.v23i1.763.

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Accurate Accounting Software is the best financial and accounting application with the most brands used in Indonesia. With the presence of this Accounting Information System (AIS), the study aims to determine the behavioral intentions of companies in implementing the Accurate Accounting Software system with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study uses a quantitative approach with a population of 14 manufacturing companies in Indonesia and a sample of 221 respondents. Confirmatory Factor Analysis using the SEM-PLS algorithm with PLS Warp software. Descriptive analysis results show that the majority of respondents have high levels of performance expectations, effort expectations, social influence, facilitation conditions, and user behavior. In contrast, the level of the behavioral intention of most respondents is moderate. Spearman's correlation test results indicate that performance expectations, effort expectations, social influence, and facilitation conditions have a significant correlation (p-value <0.01) on behavioral intentions. Likewise, facilitating conditions and behavioral intentions have a positive and significant correlation with user behavior (p-value <0.05).

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Warshaw, Paul R., and Fred D. Davis. "The Accuracy of Behavioral Intention Versus Behavioral Expectation for Predicting Behavioral Goals." Journal of Psychology 119, no. 6 (November 1985): 599–602. http://dx.doi.org/10.1080/00223980.1985.9915469.

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Cieslewicz, Joshua K. "Collusive Accounting Supervision and Economic Culture." Journal of International Accounting Research 15, no. 1 (June 1, 2015): 89–108. http://dx.doi.org/10.2308/jiar-51181.

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ABSTRACT Supervisors who manipulate accounting information to their advantage may seek the cooperation of subordinates, who depend on them for career advancement and direction, in order to navigate their way through their organization's controls. In this way, accounting supervisors influence not only the end users of accounting information, but also subordinates who learn about the accounting profession from them. In investigating collusive supervision, I utilize a field-based instrument and a sample of practicing accounting supervisors. I find that accounting supervisors' behavioral intentions to encourage their subordinates to collude in manipulating accounting information are influenced by attitudes, perceived behavioral control, subjective norms, and materialism. I investigate cultural influences on these relationships. I find that power distance and collectivism increase the likelihood that an accounting supervisor will encourage subordinates to collude in manipulating accounting information. Uncertainty avoidance, or rule orientation, decreases the likelihood. Partial least squares (PLS) path modeling illustrates direct and indirect cultural effects. The findings suggest that adding relevant cultural variables to the Theory of Planned Behavior and considering related mediation effects can increase the framework's capacity to explain behaviors in international or cross-cultural settings. Ramifications for subordinates, educators, the accounting profession, organizations, and policy makers are discussed.

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Journal articles on the topic 'Behavioral Accounting'

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