Behavioral Accounting Research Research Articles

Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

Suspicious activity reporting in emerging economies: the case of Iran

PurposeCountries with high levels of corruption can experience collusion between powerful elites and accountants to conceal, disguise and clean the proceeds of criminality. This study investigates the willingness of accountants to report evidence of money laundering in an emerging economy, Iran, notwithstanding potential personal and professional risks implicit in such due diligence. It evaluates the relevance of personal characteristics of accountants to the propensity to report, and the implications for policy makers in terms of audit team composition.Design/methodology/approachThe methodology is quantitative. Data was gathered by means of a suspicious activity scenario-based questionnaire administered to 1,128 of Certified Public Accountants in Iran, of which 281 responses were received. Four hypotheses were tested relating to the implications, if any, of gender, age, education and working experience for the propensity to report red flags indicative of money laundering.FindingsData revealed that accountants were generally more willing to report activity indicative of money laundering than was anticipated in an environment perceived to be characterised by professional and personal risks. Older accountants are more risk averse and more likely to report suspicious activity than younger counterparts who tend to disregard borderline indicators of money laundering. A significant red flag indicator of money laundering is a client's reluctance to provide information regarding controlling shareholders, debtors and creditors or to explain contrived and opaque corporate structures. Audit teams may be more effective when gender-balanced: female accountants tend to be more willing to report suspicious activity than male counterparts, reducing the risk of interference by powerful elites.Research limitations/implicationsThe time frame over which the research was conducted was a single year; if it had been conducted over several years it may have revealed more nuanced and evolving reporting behaviour. The study was limited to Iran: a cross-comparison with another emerging economy or economies may have revealed useful contrasts.Originality/valueThe study contributes to behavioural accounting research in emerging economies. Limited empirical data is available regarding the influence of personal characteristics of accountants on their willingness to report suspicious activity in corrupt environments where personal safety and professional security may be at risk from powerful elites. It evaluates the implications of these for suspicious activity reporting policy, and for improving the effectiveness of the scrutineering role of audit teams. An innovative questionnaire was designed which may be suitable for future comparable research in emerging economies.

History of behavioral accounting research (1960–2023): a bibliometric analysis

Purpose This study aims to examine the over 60-year evolution of behavioral accounting research (BAR), with the main aim of critically and accurately tracing its past, present and future. Design/methodology/approach This study used Scopus and Google Scholar databases to collect 2,263 articles of BAR published on relevant accounting journals. Thus, this study used Bibliometrix to provide a temporal overview of articles and a temporally oriented network co-occurrence analysis of BAR topics. Findings This study retraces the history of BAR since its origins and, also on the basis of triggering events inside (e.g. Nobel Prizes for behavioral economics studies) and outside (e.g. accounting scandals) the academic debate, this study critically discusses the evolution and interconnections of BAR topics. Then, future research is addressed toward main promising avenues, thus integrating recent technological applications into the behavioral accounting experimental designs to improve their external validity, exploring the potential positive effects of professionals’ heuristics in performing accounting tasks under certain environmental conditions, exploiting behavioral accounting frameworks to analyze and improve sustainability reporting and sustainability performance management. Originality/value Although BAR is rich of contributions, including subfields and contaminations, it lacks a holistic evaluation of its origins, development and future perspectives. In this vein, to the best of the authors’ knowledge, this is the first study to use a bibliometric analysis to evaluate the evolution of BAR.

Unveiling Audit Quality: The Impact of Internal and External Factors With Dysfunctional Auditor Behavior as A Moderating Variable

This research is designed using behavioral accounting research with a quantitative approach. The research sample was 83 respondents at the BPKP Representative Office of West Sumatra Province obtained through a multi-stage sampling procedure. Model and hypothesis testing using SEM-PLS. Empirical results show that locus of control and professional commitment show a significant and positively correlated effect on audit quality. Time Budget Pressure and workplace spirituality show an insignificant effect on audit quality. Auditor acceptance of the occurrence of audit dysfunctional behavior has a negative and significant effect on audit quality. The variable audit dysfunctional behavior is unable to moderate the effect of locus of control, professional commitment, time budget pressure, and workplace spirituality on audit quality. Although audit dysfunctional behavior does not significantly act as a moderating variable, this study contributes to BPKP in monitoring audit quality, by encouraging the optimization of the implementation of BPKP policy Number 2 of 2023 concerning the Management of Supervisory Assignments.

The Ties That Bind: A Systematic Review of Behavioral Research on Social Bonds and Social Ties in Accounting

ABSTRACT We provide a comprehensive review and synthesis of behavioral accounting research on social bonds and social ties. Social bonds represent a person’s subjective sense of interpersonal closeness or connectedness with another, whereas social ties are the relationship networks that connect individuals with one another. We identify 75 articles published in leading accounting journals relevant to our review. The primary contexts examined by prior research that give rise to these social connections include auditors’ identification with their clients, team member identification, and social network ties between client executives, board members, and their various external stakeholders. We structure our synthesis around the antecedents, moderators, and outcomes of these social connections. Cumulatively, our synthesis findings reveal a rich, complex setting where social bonds can sometimes benefit financial reporting and audit quality by promoting proactive knowledge sharing and sometimes harm the financial reporting process by prompting undue favoritism and increased acquiescence. Data Availability: All data used in this project are available through the Google Scholar database. JEL Classifications: M40; M41; M42.

Determinant Factors Affecting Compliance MSME Taxpayers (Case Study of Cipadang Village Community)

Given that taxes represent the primary revenue source in Indonesia, the government places significant emphasis on the tax processing procedure. Micro, Small, and Medium Enterprises (MSMEs) receive a government-borne incentive of 0.5 percent Final Income Tax, underscoring the government's support for this sector. With 64.2 million MSMEs in Indonesia in 2019, comprising 99.99% of all business entities, these taxpayers are exempted from tax remittance up to a specified threshold, with no tax deductions or collections enforced upon their payments. This study endeavors to assess the impact of religiosity, love of money, tax knowledge, taxpayer awareness, tax rates, and tax sanctions on compliance among MSME taxpayers registered in Cipadang Village. Employing a quantitative approach, data is gathered through questionnaires, involving 30 respondents who are MSME taxpayers. This research contributes to the advancement of tax accounting and behavioral accounting research, particularly concerning compliance with tax payments among MSME taxpayers.

Kajian Literatur Review: Riset Akuntansi Keperilakuan

This study examines the evolution of behavioral accounting research over a 17 year period (2007–2023). The main focus of research includes theme classification, research methods, research topics, and number of articles. The approach used is descriptive qualitative, and data is collected through a literature search system or literature review. The results show that the articles were evaluated and taken from journals that have a Sinta index or accreditation of Sinta 2. This can be summarized as follows: (1) Theme Mapping: the topic of Moral Resoning has 9 articles, the topic of Theory of Planned Behavior has 6 articles, the topic of Locus of Control there are 6 articles, the Fraud topic has 6 articles, the Machiavellian topic has 4 articles, the Love of Money topic has 2 articles, (2) Research Method Mapping: the Survey/quiz topic is the most common method with 3 articles, the Theoretical/non-empirical topic is 3 articles that use this method. (3) Research Subject Mapping: Accountant or auditor topic 10 articles, Academic or student topic 9 articles, Unknown subject topic 9 articles, Employee or stakeholder topic 4 articles, There are no articles related to bankers and taxpayers/investors out of 30 reviewed articles. (4) Mapping the Number of Articles: Theory of Planned Behavior (TPB) topic with 72, Locus of Control (LoC) topic with 91, Fraud topic with 70, Machiavellian Nature topic with 13, Love of Money topic with 66 , the topic of Moral Resoning with a total of 92. These findings provide an in-depth picture of the focus, methods, and research subjects in the behavioral accounting domain during the period studied. This information can serve as a basis for identifying trends and future research directions in this area.

A systematic literature network analysis of the development of behavioural accounting research

A systematic literature network analysis of the development of behavioural accounting research

Stakeholders’ Response to IFRS adoption/ convergence on accounting quality and disclosures: A bibliometric review of Scopus database

This study characterises the results of behavioral accounting research on International Financial Reporting Standards (IFRS) adoption published in various journals. It: (a) provides an integrated overview of the extant literature available on the Scopus database, (b) locates their contributions, (c) identifies knowledge gaps and (d) derives a unique hypothesis for future investigation. This review presents an analysis of the studies on IFRS adoption/convergence considering the response of various stakeholders to IFRS adoption on issues including accounting quality and disclosure requirements. The present paper analyses 106 articles published between 2005 and 2021. Preparers (accountants) and users including academicians, researchers, policymakers, and regulatory and standard-setting bodies such as IASB may use this examination as a guideline to conduct further inspections into the standard-setting processes and the related issues.

Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs*

ABSTRACTCompanies spend significant amounts of money on tangible rewards programs, even during the economic turmoil of the COVID‐19 pandemic. The prevalence, growth, and significance of these expenditures highlight the importance of understanding the purpose and use of these programs by organizations. Research on public accounting (PA) firms' compensation plans has focused on the balance between professional and commercial incentives in partner profit‐sharing schemes but has failed to examine the incentives for nonpartner audit professionals. However, it is exactly these professionals who do a substantial amount of work on audit engagements. This paper has three main purposes. First, we investigate the nature and composition of PA firms' tangible rewards programs and provide a detailed description. Second, we examine the use of firms' tangible rewards programs to provide evidence of what actions are being rewarded. We use Almer et al.'s (2005, Behavioral Research in Accounting 17: 1–22) framework, which presents dimensions of the auditors' professional contribution, and explores whether firms recognize these dimensions using tangible rewards. Third, we develop future research questions to help explore the use of tangible rewards in firms without structured output. We collect archival data on the use of tangible rewards from each of the Big 4 PA firms and three of the next four largest international accounting firms in Canada. We find that firms use their tangible rewards programs for “building a culture of recognition,” for performance incentives, and for employee and firm development, thus rewarding a broad set of measures beyond the incentive measures for hours worked.

A systematic literature network analysis on the development of behavioural accounting research

A systematic literature network analysis on the development of behavioural accounting research

The professional reference group in the opinions of Polish accountants who prepare financial reporting information

Purpose: The purpose of the study is to present professional reference groups that exist in accountants' minds. These groups are the source of values, norms, and behaviours. Methodology/approach: The qualitative research was conducted in the form of in-depth interviews with 38 accountants with at least three years of professional experience in ac-counting offices or who were in charge of preparing financial information in non-financial entities. Findings: The respondents' opinions indicate the presence of three dimensions that constitute the basis for identifying the professional reference groups: 1) positive and negative, 2) a group of older (more experienced) and younger (less experienced) account-ants, and 3) different perceptions of accountants who work in accounting service offices and those employed in accounting departments in non-financial entities. The identified reference groups are both normative and comparative, although the normative aspect seems to dominate. Research limitations/implications: Limitations of the study result from the method used (qualitative research) and the characteristics of the respondents, who were account-ants working in Poland. Moreover, the reference groups were identified only in terms of professional reference groups, disregarding broader social reference groups. Originality/value: The article describes the first study to identify reference groups among accountants, which opens a new dimension to behavioral research in accounting.

Metaphors by which controllers are seen. The image of the controller profession in the eyes of controlling students

Purpose: The study aims to identify the image of the controller profession by students of controlling. The research question is: How do potential future controllers perceive the controller profession? Methodology/approach: The investigation presented in this paper takes a qualitative approach. The study uses metaphors and projection – the Forced Metaphor Elicitation Technique and narrative analysis. Findings: The image of controllers is varied. They are viewed as intelligent, cunning, clever, good strategists, and observers. They possess adaptation capabilities, intuitive thinking, and creativity. Their job is characterized by using different tools and working with massive amounts of data, documents, tables, and graphs. A controller’s position is seen as significant as they enhance results, watch over other workers, and minimize mistakes and costs. Controllers are respected or even feared, dangerous, and some-times they play the role of an alpha wolf. Research limitations/implications: The findings of the study may be culture-sensitive. This limitation calls for intercultural research in various countries to enable an understanding of the controller’s role across the globe. Value: The paper proves the appropriacy of applying the symbolic-interpretive para-digm in behavioral accounting research. The research is one of the first investigations in accounting, and probably first in controlling, to demonstrate that the metaphors used to describe controllers reveal how the controller’s role, tasks, and work are seen. The findings can be applied in accounting education, career planning in accounting, and in shaping the professional image by associations of accountants and controllers. The image of controllers displayed future controllers reveals the direction in which controlling is probably headed.

Editorial Policy

Editorial Policy

Scientific flow analysis of behavioral accounting research in Web of Science database

Scientific flow analysis of behavioral accounting research in Web of Science database

A Structured Perspective on Behavioral Accounting Research

The objective of this study is to analyze and examine the research area of behavioral accounting. As today’s society is increasingly focused on the general state of human well-being, it is reasonable to assume that this field of social sciences will continue to receive the significance gained through contributions to social life. From the perspective of illustrating the evolution of research conducted in the field of behavioral accounting and starting from the evidence that this field of accounting has developed from the empirical to the theoretical dimension, the criterion of temporal succession of manifestation is used. The descriptive analysis technique is used for data analysis. The research results emphasize the constant concern and permanent diversification towards the humanemotional component of accounting, through the systematic observation of people and the measurement of variables.

Behavioral Considerations in Management Accounting Theory and Practice

The paper explores the question of what the future of behavioral accounting research in management accounting is. It contributes to the Bulgarian accounting theory by highlighting behavioral problems as an important research area for the future development of management accounting. More generally the paper contributes to the existing literature with the deductive justification of behavioral considerations being an integral and fundamental part of the theory and practice of management accounting. The first and second sections examine the early behavioral problems of the Anglo-Saxon practice and theory of accounting in general and management accounting in particular. The third section describes various behavioral issues discussed in Bulgarian accounting literature. The last section argues that the impact of the management accounting function – its contribution to the development and implementation of the strategy – depends heavily on the influence of management accounting information on the subjective mental representations of its primary users.

Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research

Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically and cognitively process and react to accounting information and controls. We conduct a systematic review of accounting literature to evaluate whether and how accounting scholars are incorporating neuroscience research into their work and building a field of ‘neuroaccounting.’ To do so, we identify literature that relates accounting research questions to neuroscience research, addresses accounting questions or tasks but has implications for neuroscience or neuroaccounting research, or investigates accounting questions using neuroscience technologies. We then classify that literature into two broad topic areas analogous to the decision-facilitating (how individuals process information) and decision-influencing (how individuals respond to controls) roles of accounting, and map relationships within each topic over time. We observe that literature in accounting is coalescing into a new field, neuroaccounting, in ways that mirror the pattern of development of a similar field, neuroeconomics – indicating that neuroaccounting is indeed taking a place on the stage of behavioral accounting research. Our review provides a framework for future research at the nexus of neuroscience and accounting that provides unique insights into the ‘black box’ of cognitive processing in accounting contexts.

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Cross-cultural comparison of ethical reasoning of students in China and the United States

ABSTRACTAs China advances, attitudes about ethical reasoning will continue to evolve from norms rooted in Confucianism, guanxi, and collectivism toward attitudes consistent with developed countries. With the lack of understanding of reasoning in China, business executives, professors, and students from developed countries rely on their society’s cultural norms to inform ethical reasoning. The purpose of this study was to examine cross-cultural ethical reasoning skills of the next generation of executives in the United States and China represented by students from mid-sized universities. Using the Accounting Ethical Dilemma Instrument [Thorne, 2000. The development of two measures to assess accountants’ prescriptive and deliberative moral reasoning. Behavioral Research in Accounting, 12, 139–169. https://aaajournals.org/loi/bria] and Hofstede’s [1991. Cultures and organizations. McGraw-Hill] taxonomy of cultural identities, the researchers determined that students from a public university in the United States exhibited higher reasoning skills than their Chinese peers. With the potential evolution of ethical reasoning in China, findings from this study may prove beneficial in the future of the convergence of Chinese and Western cultures.