The Routledge Handbook of 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. Behavioural research is broadly defined as research focused at the individual or small group level, drawing mainly on theories from psychology. It is well established in the social sciences and has flourished in the field of accounting in recent decades. This updated edition maintains the structure of the original Handbook and includes all the original chapters which have been revised to reflect the current and evolving emphasis on the theories and tools employed in behavioural research and applied to the research in the accounting domain.
In addition to the updated original chapters, eight new chapters have been included reflecting the expansion of the topics and theories, methodologies and presenting developmental advice for behavioral accounting researchers. The new topic and theory chapters include chapters outlining our progress in research on the accounting for sustainability, language effects in financial disclosures, advances in policy related research in financial accounting, the impact of algorithms and artificial intelligence and the role of data analytics and data visualization on decision making in accounting and auditing. Two additional method chapters include a primer on Hayes PROCESS models in mediation and moderation as well as a new chapter outlining best practices in the design and implementation of experiential questionnaires. Finally, a chapter has been added providing guidance and advice on responding to reviewers’ comments to complement the first edition chapter on preparing a review.
This book is a vital introduction for advanced doctoral students in behavioral accounting research as well as a valuable resource for established behavioural accounting researchers, providing a comprehensive guide to the development and implementation of a Behavioural Accounting Research project.
Section 1 – Overview 1. Introduction 2. Planning for Research Success by Answering Three (Universal) Questions 3. Experimental Effectiveness and the Predictive Validity Model Section 2 - Theoretical perspectives as applied to behavioural accounting research (Link 1) 4. Understanding and Improving Judgment and Decision-Making in Accounting 5. Social Psychology Theories as Applied to Behavioural Accounting Research 6. Theoretical Frameworks in Ethics, Morality and Philosophy Applied to Behavioural Accounting Research 7. Stakeholder and Legitimacy Frameworks as Applied to Behavioural Accounting Research 8. Agency Theory: Applications in Behavioural Accounting Research 9. Linguistic Features, Nonverbal Cues, and Media Channels in Financial Disclosures: Insights and Implications from the Experimental Literature 10. A Theory-based Synthesis of Experimental Research on Accounting Standard Setting 11. Algorithms and Artificial Intelligence as applied in Behavioural Accounting Research Section 3 - Operationalization of theoretical constructs (Links 2 and 3) 12. The Development of Behavioural Measures of Accounting Constructs 13. Manipulation and Attention Checks in Behavioural Accounting Research 14. Social Desirability in Behavioural Accounting Research Section 4 - Study design choices (Link 4a) 15. ‘Moving beyond the lab’: Building on Experimental Accounting Researchers' Core Competencies to Expand Methodological Diversity in Accounting Research 16. Maximizing the Contribution of JDM-Style Experiments in Accounting 17. Experimental Economics: A Primer for Accounting Researchers 18. Survey Research: Facts and Perceptions 19. The Field Research Method as Applied to Behavioural Accounting Research: Interviews and Observation 20. The Field Research Method as Applied to Behavioural Accounting Research: Case Studies 21. New Technologies for Behavioural Accounting Experiments Section 5 - Study implementation (Link 4b) 22. The Ethics of Behavioural Accounting Research 23. Use of Student and Online Participants in Behavioural Accounting Research 24. Improving Statistical Practice: Why Power, Confidence Intervals, and Replication Should No Longer Be Neglected in Behavioral Accounting Research 25. Carrying out Experiential Surveys/Questionnaires: Tips and Traps Section 6 - Data Analysis Issues (Link 4c) 26. A Modern Guide to Preliminary Data Analysis and Data Cleansing in Behavioural Accounting Research 27. Contrast Coding in ANOVA and Regression 28. Moderation and Mediation in Behavioural Accounting Research 29. Conditional process analysis in behavioural accounting research 30. Structural Equation Modelling in Behavioural Accounting Research 31. Review of Specialized Multivariate Approaches in Behavioural Accounting Research Section 7 - External Validity Concerns (Link 5) 32. Interpreting, Assessing, and Enhancing External Validity: Examples from Behavioural Research in Taxation 33. Behavioural Accounting Research: A Cross-Cultural Accounting Perspective 34. Risk Management: Towards a Behavioural Perspective Section 8 - Publication Considerations 35. Writing a Literature Review in Behavioural Accounting Research 36. Preparing a Written Review for Behavioural Accounting Research Manuscripts 37. Navigating the Journal Review Process 38. Replication of Published Studies in Behavioural Accounting Research
Theresa Libby is the Ernst & Young Professor of Accounting in the Kenneth G. Dixon School of Accounting, University of Central Florida, USA. Linda Thorne is Professor of Accounting at the Schulich School of Business, York University, Canada.
