ABSTRACT
A “literature review” is an original work that summarizes and synthesizes prior research on a particular topic. As a result of the growth in the breadth, depth and complexity of the literature in Behavioural Accounting Research (BAR), there is significant potential for literature reviews to advance scholarship by synthesizing and connecting prior research within our discipline. In this chapter, we discuss specific rationales for writing a literature review in BAR, as well as the process of researching and preparing a literature review, including challenges scholars may face during that process. In particular, we provide guidance on conceptualizing an insightful structure, determining appropriate search boundaries and critically assessing and drawing conclusions based on common and discrepant findings. The goal of this chapter is to provide scholars with a guide, as well as examples of literature reviews in BAR, that may assist them in writing an effective literature review in their area of interest.
