Neuroaccouting as a Modern Approach to Accounting
DOI:
https://doi.org/10.18559/d04kqm90Keywords:
Financial accounting, Management accounting, Behavioral economics, Behavioural accountingAbstract
The article describes neuroaccounting as a new approach to behavioural research in accounting. The first section describes the essence of the term together with the reasons for the use of neurobiological research in economics. Technical details are reduced to an absolute minimum, and the methods of measurement are delineated to better present the possibilities. In the next section neuroaccounting is included under behavioral accounting, and the last section presents critical opinions relating to the terms neuroaccounting and neuroeconomics found in world literature.
Downloads
References
Artienwicz, N., 2013, Rachunkowość behawioralna jako interdyscyplinarny nurt rachunkowości i społecznych nauk o zachowaniu, Zeszyty Teoretyczne Rachunkowości, vol. 71 (127), s. 7-23.
View in Google Scholar
Birnberg, J.G., 2011, A Proposed Framework for Behavioral Accounting Research, Behavioral Research in Accounting, vol. 23, no. 1, s. 1-43.
View in Google Scholar
Birnberg, J.G., Ganguly, A.R., 2012, Is Neuroaccounting Waiting in the Wings? An Essay, Accounting, Organizations and Society, vol. 37, s. 1-13.
View in Google Scholar
Bloom, P., 2010, The Moral Life of Babies, The New York Times, May 9, s. MM44.
View in Google Scholar
Coltheart, M., 2004, Brain Imaging, Connectionism, and Cognitive Neuropsychology, Cognitive Neuropsychology, vol. 21, no. 1, s. 21-25.
View in Google Scholar
CIMA, 2012, Can Neuroscience Inform Management Accountants?, Chartered Institute of Management Accountants, https://fm-magazine.com/feature/depth/can-neuroscience-inform-management-accountants#rsm.nl/about-rsm/news/detail/2861-cima-grants-funding-to-innovative-neuro-accounting-investigation.
View in Google Scholar
Dickhaut, J., Basu, S., McCabe, K., Waymire, G., 2010, Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved Accounting Principles, Accounting Horizons, vol. 24, no. 2, s. 221-255.
View in Google Scholar
Glimcher, P.W., Camerer, C.F., Fehr, E., Poldrack, R.A., 2008, Introduction: A Brief History of Neuroeconomics, w: Glimcher, P.W., Camerer, C.F., Fehr, E., Poldrack, R.A. (eds.), Neuroeconomics: Decision Making and the Brain, Academic Press, London, s. 1-12.
View in Google Scholar
Gul, F., Pesendorfer W., 2008, The Case for Mindless Economics, w: Caplin, A., Schotter, A. (red.), The Foundations of Positive and Normative Economics: A Handbook, Oxford University Press, Oxford.
View in Google Scholar
Harley, T.A., 2004, Does Cognitive Neuropsychology Have a Future?, Cognitive Neuropsychology, vol. 21, s. 3-16.
View in Google Scholar
Harrison, G.W., 2008, Neuroeconomics: A Critical Reconsideration, Economics and Philosophy, vol. 24, s. 303-344.
View in Google Scholar
Hauser, M.D., 2006, Moral Minds: How Nature Designed our Universal Sense of Right and Wrong, HarperCollins (Ecco press), New York.
View in Google Scholar
Hageman, A.M., 2008, A Review of the Strengths and Weaknesses of Archival, Behavioral, and Qualitative Research Methods: Recognizing the Potential Benefits of Triangulation, Advances in Accounting Behavioral Research, vol. 11, s. 1-30.
View in Google Scholar
Hendriksen, E.A., Breda, M.F. van, 2002, Teoria rachunkowości, Wydawnictwo Naukowe PWN, Warszawa.
View in Google Scholar
Knudsen, E., Heckman, J., Cameron, J., Shonkoff, J., 2006, Economic, Neurobiological and Behavioral Perspectives on Building America's Future Workforce, IZA Discussion Paper, no. 2190.
View in Google Scholar
Koonce, L., Mercer, M., 2005, Using Psychology Theories in Archival Financial Accounting Research, Journal of Accounting Literature, vol. 24, s. 175-214.
View in Google Scholar
McCabe, K.A., 2008, Neuroeconomics and the Economic Sciences, Economics and Philosophy, vol. 24, no. 3, s. 345-368.
View in Google Scholar
Merchant, K.A., Van der Stede, W.A., 2006, Field-based Research in Accounting: Accomplishments and Prospects, Behavioral Research in Accounting, vol. 18, s. 117-134.
View in Google Scholar
Shadish, W.R., Cook, T.D., Campbell, D.T., 2002, Experimental and Quasi-experimental Designs for Generalized Causal Inference, Houghton Mifflin Harcourt, Boston.
View in Google Scholar
Shields, M.D., 2009, "What a Long, Interesting Trip It's Been" through the Behavioral Accounting Literature: A Personal Perspective, Behavioral Research in Accounting, vol. 21, no. 2, s. 113-116.
View in Google Scholar
Szychta, A., 1996, Teoria rachunkowości Richarda Mattessicha w świetle podstawowych kierunków rozwoju nauki rachunkowości. Studium metodologiczne, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa.
View in Google Scholar
