The Routledge Companion to Behavioural Accounting Research

✍ Scribed by Theresa Libby (editor), Linda Thorne (editor)

• Publisher: Routledge
• Year: 2017
• Tongue: English
• Leaves: 541
• Series: Routledge Companions in Business, Management and Marketing
• Edition: 1
• Category: Library

✦ Synopsis

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to 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. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

✦ Table of Contents

Dedication
Contents
List of figures
List of tables
List of contributors
Section 1: Overview
1 Introduction • Theresa Libby and Linda Thorne
2 Planning for research success by answering three (universal) questions • William R. Kinney, Jr.
3 Accounting and human information processing • Robert Libby
Section 2: Theoretical perspectives as applied to Behavioural Accounting Research (Link 1)
4 Understanding and improving judgment and decision-making in accounting • S. Jane Jollineau and Mary Parlee Durkin
5 Social psychology theories as applied to Behavioural Accounting Research • Steven E. Kaplan, Janet A. Samuels and Kimberly M. Sawers
6 Theoretical frameworks in ethics, morality and philosophy applied to Behavioural Accounting Research • James Gaa
7 Stakeholder and legitimacy frameworks as applied to Behavioural Accounting Research • Giacomo Manetti and Marco Bellucci
8 Agency theory: applications in Behavioural Accounting Research • Irene M. Gordon and Kim Trottier
Section 3: Operationalization of theoretical constructs (Links 2 and 3)
9 The development of behavioural measures of accounting constructs • Linda Thorne
10 Manipulation and attention checks in Behavioural Accounting Research • Jacob M. Rose
11 Social desirability in Behavioural Accounting Research • Radzi Jidin and Gary S. Monroe
Section 4: Study design choices (Link 4a)
12 ‘Moving beyond the lab’: building on experimental accounting researchers’ core competencies to expand methodological diversity in accounting research • Steven E. Salterio and Pujawati Mariestha (Estha) Gondowijoyo
13 Maximizing the contribution of JDM-style experiments in accounting • Kathryn Kadous and Yuepin (Daniel) Zhou
14 Experimental economics: a primer for accounting researchers • Bryan K. Church and Lucy F. Ackert
15 Survey research: facts and perceptions • J.F.M.G. ( Jan) Bouwens
16 The field research method as applied to Behavioural Accounting Research: interviews and observation • Matthew Hall and Martin Messner
17 The field research method as applied to Behavioural Accounting Research: case studies • Ariela Caglio and Angelo Ditillo
18 New technologies for behavioural accounting experiments • Kristian Rotaru, Axel K.-D. Schulz and Dennis D. Fehrenbacher
Section 5: Study implementation (Link 4b)
19 The ethics of Behavioural Accounting Research • Mary Marshall and Robin R. Radtke
20 Use of student and online participants in Behavioural Accounting Research • Vicky Arnold and Anis Triki
21 Improving statistical practice: incorporating power considerations in the design of studies and reporting confidence intervals • R. Murray Lindsay and George C. Gonzalez
Section 6: Data analysis issues (Link 4c)
22 A modern guide to preliminary data analysis and data cleansing in Behavioural Accounting Research • Ethan G. LaMothe and Donna Bobek
23 Contrast coding in ANOVA and regression • Susan Pickard Ravenscroft and Frank A. Buckless
24 Moderation and mediation in Behavioural Accounting Research • Ian Burt and Clark Hampton
25 Structural equation modelling in Behavioural Accounting Research • Jonathan Farrar and Lan Guo
26 Review of specialized multivariate approaches in Behavioural Accounting Research • Jean-François Henri
Section 7: External validity concerns (Link 5)
27 Evaluating behavioural research in tax: an external validity framework • Andrew D. Cuccia and Anne M. Magro
28 Behavioural Accounting Research: a cross-cultural accounting perspective • Stephen B. Salter
29 Risk management: towards a behavioural perspective • Jeannine Jeitziner, Anette Mikes and Daniel Oyon
Section 8: Publication considerations
30 Writing a literature review in Behavioural Accounting Research • Lindsay M. Andiola, Jean C. Bedard and Candice T. Hux
31 Preparing a written review for Behavioural Accounting Research manuscripts • Jennifer Joe
32 Replication of published studies in Behavioural Accounting Research • Frank G. H. Hartmann
Index