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, theories, and methodologies and presenting developmental advice for behavioural 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 behavioural 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.
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. Eight new chapters reflect the expansion of the topics and theories, methodologies and offer developmental advice.
List of figures. List of tables. List of contributors. SECTION I
Overview. 1 Introduction to the Second Edition. 2 Planning for Research
Success by Answering Three (Universal) Questions. 3 Experimental
Effectiveness and the Predictive Validity Model. SECTION II 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 in
Behavioural Accounting Research. SECTION III 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 IV 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 V 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 Behavioural Accounting Research.
25 Carrying Out Experiential Surveys/Questionnaires: Tips and Traps. SECTION
VI 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 VII 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 VIII 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. Index.
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.
