Electronic Resource

Article - A Proposed Framework for Behavioral Accounting Research Vol. 23, No. 1 1–43

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Behavioral accounting research BAR is richer today, in the topics cov-
ered, the methods used, and the range of sub-areas of accounting in which it is per-
formed, than ever before. This paper offers a framework within which BAR literature can

be viewed as a whole rather than in segments, such as by accounting sub-areas or by
research method. The framework classifies BAR by the focus of the research: the

individual, group, organization, or the society within which accounting exists. The pur-
pose of the framework is to help researchers in BAR to appreciate the insights to their

research questions that can be found in BAR using another research method or study-
ing a similar issue in another sub-area of accounting. Existing research in each of these

four areas is discussed to illustrate the usefulness of the framework. In addition, be-
havioral research in other disciplines that could impact BAR and areas of potential

future research are discussed.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.019 BIR p

Penerbit

: American Accounting Association., 2011

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

1558-8009

Klasifikasi

657.019 BIR p

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 23, No. 1 1–43

Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

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