Behavioural Accounting Research

This subject examines research relating to how accounting affects, and is affected by, people. Investigations of accounting related judgments, decision making and organisational behaviours will be studied. Conceptually the subject will be founded on contrasting analyses from three perspectives: normative (e.g. economics-based), descriptive (e.g., psychology-based) and prescriptive (current or proposed accounting related practices). Topically recent exemplars of research across the major accounting subfields (e.g., financial, managerial, assurance and systems) will be analysed and critiqued. Methodologically this subject will examine studies employing experiments and other methods common to behavioural research in accounting.