The Evolution of Behavioral Accounting Research (RLE Accounting) : An Overview book cover
1st Edition

The Evolution of Behavioral Accounting Research (RLE Accounting)
An Overview

ISBN 9781138989214
Published November 27, 2015 by Routledge
132 Pages

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Book Description

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.

Table of Contents

@contents: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.

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