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Is Neuroaccounting Waiting in the Wings? An Essay

42 Pages Posted: 12 Feb 2011 Last revised: 1 Dec 2011

Jacob G. Birnberg

University of Pittsburgh - Katz Graduate School of Business

Ananda R. Ganguly

Claremont McKenna College - Robert Day School of Economics and Finance

Date Written: November 16, 2011

Abstract

This paper discusses a recently published handbook on neuroeconomics (Glimcher et al., 2009H) and extends the discussion to reasons why this newly emerging discipline should be of interest to behavioral accounting researchers. We evaluate the achieved and potential contribution of neuroeconomics to the study of human economic behavior, and examine what behavioral accounting researchers can learn from neuroeconomics and whether we should expect to see a similar sub-field emerge within behavioral accounting in the near future. We conclude that a separate sub-field within behavioral accounting is not likely in the near future due mostly to practical reasons. However, the behavioral accounting researcher would do well to follow research in this discipline closely, and behavioral accountants in the near future are likely to collaborate with neuroscientists and neuroeconomists on questions of mutual interest.

Keywords: Behavioral Accounting, Behavioral Economics, Neuroaccounting, Neuroeconomics

JEL Classification: D01, D03, D81, D83, D84, D87, M41

Suggested Citation

Birnberg, Jacob G. and Ganguly, Ananda R., Is Neuroaccounting Waiting in the Wings? An Essay (November 16, 2011). Accounting, Organizations and Society, Forthcoming; Claremont McKenna College Robert Day School of Economics and Finance Research Paper No. 2011-05. Available at SSRN: https://ssrn.com/abstract=1759460 or http://dx.doi.org/10.2139/ssrn.1759460

Jacob G. Birnberg

University of Pittsburgh - Katz Graduate School of Business ( email )

Pittsburgh, PA 15260
United States
412-648-1719 (Phone)
412-648-1693 (Fax)

Ananda Ganguly (Contact Author)

Claremont McKenna College - Robert Day School of Economics and Finance ( email )

500 E. Ninth Street
Claremont, CA 91711
United States
(909) 607-0720 (Phone)
(909) 621-8249 (Fax)

HOME PAGE: http://www.claremontmckenna.edu/academic/faculty/profile.asp?Fac=519

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