Is Neuroaccounting Waiting in the Wings? An Essay
42 Pages Posted: 12 Feb 2011 Last revised: 1 Dec 2011
Date Written: November 16, 2011
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: Suggested Citation