1. EMPIRICAL RESEARCH IN BEHAVIORAL ACCOUNTING.
- Author
-
Birnberg, Jcob G.
- Subjects
ACCOUNTING ,FINANCE ,EXECUTIVES ,METHODOLOGY ,STUDENTS ,BUSINESS ,ACCOUNTING standards - Abstract
The paper discusses the fact that behavioral accounting is lacking in a coherent theme or themes. This prevents the systematic development of empirical studies as steps to understanding. What is needed is a structure and a greater willingness to identify with fellow researchers rather than strive for independence and distinctiveness. Empirical research in behavioral accounting is apparently more than a fad of the sixties. This is to be expected for it has a contribution to make in the various areas as discussed in the article. It is particularly useful in verifying what may in retrospect be obvious conclusions about the use of accounting data. However, it has been and will continue to be significantly more useful in ascertaining the impact of accounting reporting schemes on the user as well as the organization. For this to come to a useful conclusion the behavioral accountant must place greater emphasis on his behavioral skills and to a much lesser degree rely on his accounting. While no empirical attempt was made to verify the assertion, it seems almost undeniable that most of the behavioral accounting studies have used the laboratory as the modus operandi. Thus while many researchers have used managers in lieu of students in the laboratory, the methodology has tended to be the same.
- Published
- 1973