The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.
Single-phase Pr 2 CBr was prepared by heating a mixture of PrBr 3 , Pr and C (1 : 5:3) to 1140 • C for 18 d. The crystal structure was investigated by X-ray single crystal diffraction (space group P6 3 /mmc, a = 3.8071 (3), c = 14.7787(12)Å). In the structure the Pr atoms form C-centered octahedra condensed into Pr 2 C sheets via common edges; these sheets are separated by the Br atoms which are in a trigonal prismatic environment of Pr atoms. Pr 2 CBr is a black shiny compound with metallic conductivity. It is a ferromagnet with T c = 13.8(5) K.
The paper is a proposal of the triangulation of a theory basis for the behavioral stream in economic sciences that currently mostly uses a cognitive approach, by adopting a behavioristic and evolutionary perspective into that scope of reflection. A narrative literature review of scientific databases by means of Internet search engines based on the combinations of relevant keywords was used. The final selection included 37 articles and 21 monographs subjected to further analysis. The analysis showed that by adopting other perspectives than just a cognitive one into behavioral economics research can enrich theoretical and empirical foundations, provide new research tools, and enable discoveries on human economic behaviors. Evolutionary concepts also seem to gain in importance nowadays, especially in terms of neuroscientific methods used to investigate how the human brain functions. The combination of all three approaches seems quite promising and worth further development, as it may lead to not only uncovering the mechanisms underlying economic behaviors but also may help people to make better decisions. Thanks to the combination of the three approaches (paradigms) pictured together (which has not previously been present in the literature on the subject), the paper aims to inspire behavioral economic researchers to search for the theoretical basis of their scientific quest going beyond the cognitive canon, to facilitate embedding their studies in a proper paradigm or finding the relevant concept/theory, and also recognizing niche or complementary research areas. Therefore, the article adds to a discussion on the theoretical foundations of the stream and the process of shaping its scientific identity.
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.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.