1st Edition

The Routledge Companion to Behavioural Accounting Research

Edited By Theresa Libby, Linda Thorne Copyright 2018
    540 Pages
    by Routledge

    540 Pages 51 B/W Illustrations
    by Routledge

    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.

    Part 1: Overview 1. Introduction 2. Planning for Research Success by Answering Three (Universal) Questions 3. Accounting and Human Information Processing Part 2: Theoretical perspectives as applied to behavioural accounting research 4. Understanding and Improving Judgment and Decision Making in Accounting 5. Social Psychology Theories as Applied to Behavioral Accounting Research 6. Theoretical Frameworks in Ethics, Morality and Philosophy Applied to Behavioral Accounting Research 7. Stakeholder and Legitimacy Frameworks as Applied to Behavioural Accounting Research 8. Agency Theory: Applications in Behavioural Accounting Research Part 3: Operationalization of theoretical constructs 9. The Development of Behavioral Measures of Accounting Constructs 10. Manipulation and Attention Checks in Behavioural Accounting Research 11. Social Desirability in Behavioural Accounting Research Part 4: Study Design Choices 12. ‘Moving beyond the lab’: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research 13. Maximizing the Contribution of JDM-Style Experiments in Accounting 14. Experimental Economics: A Primer for Accounting Researchers 15. Survey Research: Facts and Perceptions 16. The Field Research Method as Applied to Behavioural Accounting Research: Interviews and Observation 17. The Field Research Method as applied to Behavioural Accounting Research: Case Studies 18. New Technologies for Behavioral Accounting Experiments Part 5: Study Implementation 19. The Ethics of Behavioural Accounting Research 20. Use of Student and Online Participants in Behavioural Accounting Research 21. Improving Statistical Practice: Incorporating Power Considerations in the Design of Studies and Reporting Confidence Intervals Part 6: Data Analysis Issues 22. A Modern Guide to Preliminary Data Analysis and Data Cleansing in Behavioural Accounting Research 23. Contrast Coding in ANOVA and Regression 24. Moderation and Mediation in Behavioural Accounting Research 25. Structural Equation Modelling in Behavioural Accounting Research 26. Review of Specialized Multivariate Approaches in Behavioural Accounting Research Part 7: External Validity Concerns 27. Evaluating Behavioural Research in Tax: An External Validity Framework 28. Behavioural Accounting Research: A Cross Cultural Accounting Perspective 29. Risk Management: Towards a Behavioural Perspective Part 8: Publication Considerations 30. Writing a Literature Review in Behavioural Accounting Research 31. Preparing a Written Review for Behavioural Accounting Research Manuscripts 32. Replication of Published Studies in Behavioural Accounting Research


    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.


    '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).