Behavioral Accounting in Retrospect and Prospect
Anthony G. Hopwood
This introductory essay comments on the four subsequent reviews of the
behavioral accounting literature. The essay emphasizes the factors that
have been implicated in the emergence of the behavioral accounting literature,
the cumulative progress that has been achieved and the need for further
work. Accepting the diversity of the human sciences, the discussion also
notes the problems that can emerge when one perspective is used to encapsulate
the perspectives and approaches of another. Hoping that in the future behavioral
accounting researchers will be able to articulate a more mature intellectual
stance, the essay elaborates on some of the ways in which this might be
achieved.
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