Behavioural Research in Accounting v3.pptx - BFA 715 Accounting Perspectives and Research Behavioural Research in Accounting Reactions of Individuals to

Behavioural Research in Accounting v3.pptx - BFA 715...

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Behavioural Research in Accounting: Reactions of Individuals to Financial Reporting Jiang, Manyi 479574 Xing, Libo 479938 Wu, Weiyi 487826 Zhang, Zheng 487834 BFA 715 Accounting Perspectives and Research
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CONTENT S 2 The Brunswik Lens Model Applications of Behavioural Accounting Research 5 2 Limitations of Behavioural Research in Accounting Other Considerations about Behavioural Research in Accounting 4 3 1 Introduction to Behavioural Research
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1. Introduction to Behavioural Research Behavioural science : systematic observation of man’s behaviour (The America Accounting Association Committee of Behavioral Science 1971, p. 394) Behavioural accounting research : applications of theories and methodologies from the behavioural science into accounting discipline (Birnberg & Shields 1989, p. 24) 3
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1960s 1970s 1980s 1990s 2000s Firstly embraced by accounting discipline Became particularly popular Massive application s in auditing Substantial adoptions in management accounting Focus more on behavioural accounting research environment, e.g. technology changes (C Deegan 2014, p. 542, American Accounting Association 2019, p. 1, Marta M 2019, p. 71, V Arnold 2018, pp. 333-334). Evolution of behavioural accounting research 4
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Managerial control Accounting information processing Accounting information system design Key branches of behavioural accounting research Auditing process research Organisational sociology (C Deegan 2014, p. 542) 5
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Features of behavioural accounting research At the individual level rather than the aggregate level From psychology and sociology In a laboratory setting Positive research Improving the quality of decision making No broad-based assumptions 6
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2. The Brunswik Lens Model (C Deegan 2014, p. 545).
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