ABSTRACT

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.

section 1|34 pages

Overview

section 2|76 pages

Theoretical perspectives as applied to Behavioural Accounting Research (Link 1)

section 3|36 pages

Operationalization of theoretical constructs (Links 2 and 3)

section 4|126 pages

Study design choices (Link 4a)

chapter 12|26 pages

‘Moving beyond the lab’

Building on experimental accounting researchers’ core competencies to expand methodological diversity in accounting research

chapter 14|20 pages

Experimental economics

A primer for accounting researchers

chapter 15|12 pages

Survey research

Facts and perceptions

section 5|52 pages

Study implementation (Link 4b)

chapter 21|25 pages

Improving statistical practice

Incorporating power considerations in the design of studies and reporting confidence intervals

section 7|54 pages

External validity concerns (Link 5)

chapter 27|19 pages

Evaluating behavioural research in tax

An external validity framework

chapter 28|21 pages

Behavioural Accounting Research

A cross-cultural accounting perspective

chapter 29|12 pages

Risk management

Towards a behavioural perspective