If Eyes Are the Window to Our Soul, What Role Does Eye Tracking Play in Accounting Research?

Posted: 14 Sep 2018 Last revised: 6 Sep 2019

See all articles by Edward Lynch

Edward Lynch

California State University, Fullerton

Lindsay M. Andiola

Virginia Commonwealth University (VCU) - Department of Accounting

Date Written: September 17, 2018

Abstract

Recent advances in technology have increased the accessibility and ease in using eye tracking as a research tool in both laboratory and field settings. These advances have the potential to benefit behavioral accounting researchers’ understanding of the cognitive processes underlying individuals’ judgments, decisions and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye tracking. The purpose of this paper is to familiarize accounting researchers with eye tracking including its advantages and limitations as a research tool. We start by providing an overview of eye tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye tracking, including important considerations at each stage of the study.

Keywords: eye tracking, behavioral accounting methods, research tool, attention, cognitive processes

JEL Classification: M41, C91

Suggested Citation

Lynch, Edward and Andiola, Lindsay M., If Eyes Are the Window to Our Soul, What Role Does Eye Tracking Play in Accounting Research? (September 17, 2018). Behavioral Research in Accounting, Forthcoming, Available at SSRN: https://ssrn.com/abstract=3240147 or http://dx.doi.org/10.2139/ssrn.3240147

Edward Lynch

California State University, Fullerton ( email )

800 N State College St
Fullerton, CA 92831
United States

Lindsay M. Andiola (Contact Author)

Virginia Commonwealth University (VCU) - Department of Accounting ( email )

Richmond, VA 23284
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
1,636
PlumX Metrics