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:
Introduction 1. The Impact of Budgets on People Chris Argyris 2. Distinguishing good from Not-So-Good Accounting Reseach Robert N. Anthony 3. Tentative Statement of Cost Concepts Underlying Reports for Management Purposes Committee on Cost Concepts and Standards, American Accounting Association 4. Cost Concepts for Control Robert N. Anthony 5. Behavioral Science and Accounting Research David O. Green Appendix A: Table of Contents from Accounting and its Behavioral Implications Edited by W. J. Bruns, Jr and D. T. DeCoster Appendix B: Evaluation of Behavioral Research in Accounting Nicholas Dopuch Appendix C: Evaluation of Behaivoral Research in Accounting Selwyn W Becker Comments on a Paper by David Green William J. Bruns, Jr Comments on a Paper by David Green Jacob G. Birnberg Discussion Comments – Session 3 Historical Perspective on Behavioral Accounting Research Robert H. Ashton.
Accounting carries with its history a vast number of ideas which have slowly developed along with it.
The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following: