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

The Evolution of Behavioral Accounting Research (RLE Accounting)

An Overview, 1st Edition

By Robert H. Ashton

Routledge

122 pages

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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

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.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

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:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUS000000
BUSINESS & ECONOMICS / General
BUS001000
BUSINESS & ECONOMICS / Accounting / General
BUS001010
BUSINESS & ECONOMICS / Accounting / Financial