Is neuroaccounting waiting in the wings? An essay |
Abstract:
This paper discusses a recently published handbook on neuroeconomics (Glimcher, Camerer, Fehr, & Poldrack, 2009) 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.
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Keywords: |
neuroaccounting, future BAR, Neuroeconomics |
Author(s): |
Jacob G. Birnberg, Ananda Roop Ganguly |
Source: |
Accounting, Organizations and Society 37 (2012) 1–13 |
Subject: |
حسابداری و حسابرسی |
Category: |
مقاله مجله |
Release Date: |
2012 |
No of Pages: |
13 |
Price(Tomans): |
0 |
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