The Evolution of Behavioral Accounting Research

An Overview
1. Auflage 2015
ISBN: 978-1-138-98921-4
Verlag: Taylor & Francis Ltd

Buch, Englisch, 132 Seiten, Format (B × H): 174 mm x 246 mm, Gewicht: 240 g

Reihe: Routledge Library Editions: Accounting

This volume collects together out of print and hard to find sources on the behavioural implications of accounting. It begins with the 1952 monograph, The Impact of Budgets on People by Chris Argyris, considered by many to mark the beginning of behavioural research in accounting and is followed by:

- a critique of the general state of accounting research in 1960

- critical evaluation of Argyris’ research and other behavioural studies

- discussion of the research activity in the behavioural aspects of accounting during the 1960s and 70s

- a comprehensive perspective on the development of behavioural accounting research in the 1980s including discussion of the division of behavioural accounting research into two branches.

Zielgruppe

General, Postgraduate, Professional, and Undergraduate

Autoren/Hrsg.

Ashton, Robert H.

Ashton, Robert

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

Introduction 1. The Impact of Budgets on People 2. Distinguishing good from Not-So-Good Accounting Reseach 3. Tentative Statement of Cost Concepts Underlying Reports for Management Purposes 4. Cost Concepts for Control 5. Behavioral Science and Accounting Research. Appendix A: Table of Contents from Accounting and its Behavioral Implications Edited by Appendix B: Evaluation of Behavioral Research in Accounting. Appendix C: Evaluation of Behaivoral Research in Accounting Comments on a Paper by David Green. Comments on a Paper by David Green Discussion Comments – Session 3 Historical Perspective on Behavioral Accounting Research

Über Autor(innen)

Multivolume collection by leading authors in the field