ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book describes the Behavioural Accounting Research (BAR) literature specifically grounded in the judgment and decision-making research based on a cognitive psychological perspective. It also describes the foundation and the state of social-psychological BAR research. The book presents an overview of various theoretical frameworks in ethics, morality and philosophy as applied to BAR. It discusses how to create valid and reliable measures of accounting constructs. The book also discusses the development and use of manipulation and attention checks in BAR. It examines the impact of and potential controls for social desirability in accounting measures. The book argues that tests for mediation and moderation, as well as mediated moderation, in BAR. It outlines structural equation analysis and its use in BAR. The book also presents an overview of specialized considerations for cross-cultural BAR research.
