کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878813 911137 2012 13 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Is neuroaccounting waiting in the wings? An essay
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Is neuroaccounting waiting in the wings? An essay
چکیده انگلیسی

This paper discusses a recently published handbook on neuroeconomics (Glimcher et al., 2009Ha and Glimcher et al., 2009Hb) and extends the discussion to reasons why this newly emerging discipline should be of interest to behavioral accounting researchers. We evaluate the achieved and potential contribution of neuroeconomics to the study of human economic behavior, and examine what behavioral accounting researchers can learn from neuroeconomics and whether we should expect to see a similar sub-field emerge within behavioral accounting in the near future. We conclude that a separate sub-field within behavioral accounting is not likely in the near future due mostly to practical reasons. However, the behavioral accounting researcher would do well to follow research in this discipline closely, and behavioral accountants in the near future are likely to collaborate with neuroscientists and neuroeconomists on questions of mutual interest.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 37, Issue 1, January 2012, Pages 1–13
نویسندگان
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