The Integration of Behavioral Accounting in Undergraduate Accounting Curricula

The Integration of Behavioral Accounting in Managerial Accounting and Auditing Courses

“…In a previous study, Buchanan and Cao (1986) found that administrators of the undergraduate accounting programs favored improving the means of behavioral coverage. Approximately 38% of the respondents preferred to have behavioral accounting covered in hybrid courses, even though only 10.1070 of them reported that their undergraduate accounting curricula had hybrid courses.…”

“…More than 83% of the undergraduate programs and nearly 58% of the graduate programs at those schools reported having behavioral coverage in their accounting programs. Managerial accounting and auditing courses were reported as primary candidates for such integration (Cao & Buchanan, 1985;Buchanan & Cao, 1986).…”