Behavioral Accounting--A Personal View
Edwin H. Caplan
This paper presents personal views about the development of behavioral
accounting--how it evolved, where is it today, and where it might be going.
Behavioral accounting research emerged in the 1960s as accountants began
to apply concepts from the behavioral sciences in the setting of the new
business school philosophy of the time. The quality of research to date
has been mixed, but there have been some excellent contributions. Suggestions
for improving quality include (1) the establishment of a research institute,
(2) more joint research efforts with behavioral scientists, and (3) a greater
use of case studies. In the future, behavioral researchers in accounting
need to be concerned about the incorporation of behavioral issues as an
integral part of the accounting curriculum and greater acceptance of their
research findings in practice. The impact on practice of behavioral research
in accounting has been minimal, primarily because of the prevalence of
organizational attitudes that are inconsistent with the findings of such
research.
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