Behavioral Aspects and Decision-Making Research in Accounting: History, Recent Developments, and Some Future Directions

46 Pages Posted: 5 Apr 2013 Last revised: 20 Nov 2015

See all articles by Jörn Sebastian Basel

Jörn Sebastian Basel

Kalaidos Research Zurich

Nicola Dalla Via

Free University of Bozen-Bolzano; Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)

Date Written: April 3, 2014

Abstract

This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative literature review, combined with a citation analysis of the current research streams, analyses the last six decades of behavioral accounting research. This paper offers a compact description of how theories and methodologies from social sciences, in particular from the field of psychology, were implemented into accounting research. This paper extends previous general reviews (e.g. Bonner, 1999; Dunk, 2001; Trotman, Tan, & Ang, 2011) and more personal reflections (e.g., Hopwood, 2009; M. D. Shields, 2009) , as it also includes a discussion of emerging themes (e.g. ecological rationality) and methods (e.g. neuroaccounting) and how these approaches are (or are not) picked up in behavioral accounting. Overall, this paper provides a starting point for scholars interested in the foundations of behavioral accounting and in the current trends and debates in JDM research in accounting.

Keywords: behavioral accounting, judgment and decision-making in accounting, history of accounting, accounting and cognition, publication analysis

JEL Classification: M40, M41

Suggested Citation

Basel, Jörn Sebastian and Dalla Via, Nicola, Behavioral Aspects and Decision-Making Research in Accounting: History, Recent Developments, and Some Future Directions (April 3, 2014). Available at SSRN: https://ssrn.com/abstract=2244363 or http://dx.doi.org/10.2139/ssrn.2244363

Jörn Sebastian Basel (Contact Author)

Kalaidos Research Zurich ( email )

Jungholzstr. 43
CH-8050 Zurich
Switzerland

Nicola Dalla Via

Free University of Bozen-Bolzano ( email )

Faculty of Economics & Management
piazza Università, 1
Bozen-Bolzano, BZ 39100
Italy

Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) ( email )

P.O. Box 1738
3000 DR Rotterdam, 3000 DR
Netherlands

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