The Routledge Companion to Behavioural Accounting Research: 1st Edition (Hardback) book cover

The Routledge Companion to Behavioural Accounting Research

1st Edition

Edited by Theresa Libby, Linda Thorne


520 pages | 51 B/W Illus.

Purchasing Options:$ = USD
Hardback: 9781138890664
pub: 2017-11-09
SAVE ~$46.00
eBook (VitalSource) : 9781315710129
pub: 2017-11-06
from $27.48

FREE Standard Shipping!


Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project.

The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr.

This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.


'Useful not only for PhD students and young researchers but also for seasoned researchers who need a refresher of the framework of behavioural accounting research. The overall thrust of the book transcends the behavioural accounting research domain. The book is useful to any researcher committed to pursuing

rigorous accounting research.' Ana Simpson, International Journal of Accounting.

'This book covers all bases necessary to learn how to become a competent behavioral researcher. It does a great job in laying out issues of theory, design, measurement and analysis. This is sure to be a classic for all PhD seminars in behavioral research and will also be useful as a gateway for those researchers looking at exploring and using behavioral methods.'Jeff Cohen, Boston College-past Senior Editor at Auditing: A Journal of Practice and Theory (AJPT), Currently an Editor at Contemporary Accounting Research (CAR).

Table of Contents

Part 1: Overview

1. Introduction (Theresa Libby and Linda Thorne)

2. Planning for Research Success by Answering Three (Universal) Questions (William R. Kinney, Jr.)

3. Accounting and Human Information Processing (Robert Libby)

Part 2: Theoretical perspectives as applied to behavioural accounting research

4. Understanding and Improving Judgment and Decision Making in Accounting (S. Jane Jollineau and Mary Parlee Durkin)

5. Social Psychology Theories as Applied to Behavioral Accounting Research (Steven E. Kaplan, Janet A. Samuels and Kimberly M. Sawers)

6. Theoretical Frameworks in Ethics, Morality and Philosophy Applied to Behavioral Accounting Research (James C. Gaa)

7. Stakeholder and Legitimacy Frameworks as Applied to Behavioural Accounting Research (Giacomo Manetti and Marco Bellucci)

8. Agency Theory: Applications in Behavioural Accounting Research (Irene M. Gordon and Kim Trottier)

Part 3: Operationalization of theoretical constructs

9. The Development of Behavioral Measures of Accounting Constructs (Linda Thorne)

10. Manipulation and Attention Checks in Behavioural Accounting Research (Jacob M. Rose)

11. Social Desirability in Behavioural Accounting Research (Radzi Jidin and Gary S. Monroe)

Part 4: Study Design Choices

12. ‘Moving beyond the lab’: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research (Steven E. Salterio and Pujawati Mariestha (Estha) Gondowijoyo)

13. Maximizing the Contribution of JDM-Style Experiments in Accounting (Kathryn Kadous and Yuepin (Daniel) Zhou)

14. Experimental Economics: A Primer for Accounting Researchers (Bryan K. Church and Lucy F. Ackert)

15. Survey Research: Facts and Perceptions (J.F.M.G. (Jan) Bouwens)

16. The Field Research Method as Applied to Behavioural Accounting Research: Interviews and Observation (Matthew Hall and Martin Messner)

17. The Field Research Method as applied to Behavioural Accounting Research: Case Studies (Ariela Caglio and Angelo Ditillo)

18. New Technologies for Behavioral Accounting Experiments (Kristian Rotaru, Axel K.-D. Schulz and Dennis D. Fehrenbacher)

Part 5: Study Implementation

19. The Ethics of Behavioural Accounting Research (Mary E. Marshall and Robin R. Radtke)

20. Use of Student and Online Participants in Behavioural Accounting Research (Vicky Arnold and Anis Triki)

21. Improving Statistical Practice: Incorporating Power Considerations in the Design of Studies and Reporting Confidence Intervals (R. Murray Lindsay and George C. Gonzalez)

Part 6: Data Analysis Issues

22. A Modern Guide to Preliminary Data Analysis and Data Cleansing in Behavioural Accounting Research (Ethan G. LaMothe and Donna Bobek)

23. Contrast Coding in ANOVA and Regression (Susan Pickard Ravenscroft and Frank A. Buckless)

24. Moderation and Mediation in Behavioural Accounting Research (Ian Burt and Clark Hampton)

25. Structural Equation Modelling in Behavioural Accounting Research (Jonathan Farrar and Lan Guo)

26. Review of Specialized Multivariate Approaches in Behavioural Accounting Research (Jean-François Henri)

Part 7: External Validity Concerns

27. Evaluating Behavioural Research in Tax: An External Validity Framework (Andrew D. Cuccia and Anne M. Magro)

28. Behavioural Accounting Research: A Cross Cultural Accounting Perspective (Stephen B. Salter)

29. Risk Management: Towards a Behavioural Perspective (Jeannine Jeitziner, Anette Mikes and Daniel Oyon)

Part 8: Publication Considerations

30. Writing a Literature Review in Behavioural Accounting Research (Lindsay M. Andiola, Jean C. Bedard and Candice T. Hux)

31. Preparing a Written Review for Behavioural Accounting Research Manuscripts (Jennifer Joe)

32. Replication of Published Studies in Behavioural Accounting Research (Frank G.H. Hartmann)

About the Editors

Theresa Libby is the Ernst & Young Professor of Accounting in the Kenneth G. Dixon School of Accounting, University of Central Florida, USA.

Linda Thorne is Professor of Accounting at the Schulich School of Business, York University, Canada.

About the Series

Routledge Companions in Business, Management and Accounting

Routledge Companions in Business, Management and Accounting are prestige reference works which provide an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives. Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and reflective practitioners.

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / Accounting / Financial
PSYCHOLOGY / Research & Methodology