Behavioral Research in Accounting
Scope & Guideline
Pioneering Research at the Crossroads of Behavior and Finance
Introduction
Aims and Scopes
- Auditor Decision-Making:
Explores how cognitive biases, emotions, and social dynamics affect auditors' judgments and decision-making processes. - Ethical Behavior in Accounting:
Investigates the factors influencing ethical decision-making among accountants and auditors, including the role of individual and organizational ethics. - Client Relationships and Impacts:
Examines the dynamics between auditors and clients, focusing on how client importance and relationships can influence auditor behavior and judgment. - Behavioral Economics in Accounting:
Utilizes principles from behavioral economics to analyze how psychological factors can impact financial decision-making and market behaviors. - Cultural and Organizational Influences:
Studies the effects of culture, organizational support, and governance structures on accounting practices and auditor behaviors. - Experimental and Empirical Research:
Employs experimental designs and empirical studies to test theories related to behavior in accounting, providing insights into practical implications.
Trending and Emerging
- Impact of Group Dynamics:
Increased focus on how group dynamics and social interactions influence decision-making processes among auditors and accounting professionals. - Whistleblowing and Corporate Governance:
Growing interest in the effects of organizational culture and governance on whistleblowing behaviors, emphasizing the importance of ethical frameworks in accounting. - Technological Influences on Decision-Making:
Research exploring how technology, such as data visualization and telecommuting, affects auditor performance and decision-making processes is emerging as a significant theme. - Behavioral Responses to Uncertainty:
There is a rising trend in examining how uncertainty impacts judgment and decision-making in accounting, highlighting the psychological aspects of financial risk assessment. - Cross-Cultural Perspectives:
Increasing inquiries into how cultural differences affect perceptions and practices in accounting, suggesting a broader understanding of global accounting behaviors.
Declining or Waning
- Traditional Financial Reporting Biases:
Research focusing on traditional biases in financial reporting seems to be decreasing, possibly due to a growing emphasis on behavioral and psychological factors over purely technical aspects. - Historical Analysis of Accounting Practices:
Studies that primarily analyze historical accounting practices without integrating behavioral insights are becoming less common as the field moves towards more contemporary applications. - Technical Accounting Standards Compliance:
Papers focusing solely on compliance with technical accounting standards, without exploring the underlying behavioral aspects, are less frequently published, indicating a shift towards more integrative approaches.
Similar Journals
Journal of Management Accounting Research
Transforming insights into impactful management accounting practices.The Journal of Management Accounting Research is a leading scholarly publication dedicated to advancing the field of management accounting. Published by the American Accounting Association in the United States, this journal focuses on original research that bridges theoretical and practical aspects of management accounting, guiding both researchers and practitioners in the financial landscape. With its scopus rankings placing it in the Q2 quartile for both Accounting and Business and International Management, it stands as a significant resource for scholars aiming to influence the contemporary discourse in these disciplines. Spanning the years from 2009 to 2024, the journal continues to be an essential platform for disseminating knowledge and fostering discussion among academics, professionals, and students in the domain of management accounting.
Comptabilite Controle Audit
Bridging theory and practice in financial scholarship.Comptabilite Controle Audit is a pivotal journal in the fields of Accounting and Finance, published by ASSOCIATION FRANCOPHONE COMPTABILITE-AFC. With an ISSN of 1262-2788, this journal has established itself as a significant platform for disseminating cutting-edge research, critical analyses, and comprehensive reviews in accounting practices and financial theories. As part of its commitment to advancing knowledge, the journal features articles that not only reflect the latest trends but also engage with significant theoretical frameworks, thereby appealing to researchers, professionals, and students alike. Although it currently holds a Q3 ranking in both Accounting and Finance categories for 2023, its ongoing contributions continue to bridge the gap between academic research and practical application, making it a valuable resource for understanding complex financial systems. The journal operates from its base in Paris, France, and while it does not offer open access, it remains dedicated to serving the academic community with high-impact insights in the evolving landscape of finance and accounting, publishing work that spans from 2012 to 2024.
International Journal of Accounting and Information Management
Pioneering Research for a Digital EconomyThe International Journal of Accounting and Information Management, published by Emerald Group Publishing Ltd, is a premier academic journal that has made significant contributions to the fields of accounting, economics, and information management since its inaugural issue in 2007. With an impact factor that places it in the Q1 category for both accounting and economics, it provides a platform for innovative research that addresses contemporary challenges facing these disciplines. The journal is particularly esteemed for its rigorous peer-review process and its commitment to the dissemination of research that integrates the nuances of financial reporting and information systems. Hailing from the United Kingdom, the journal has an expansive global reach, with contributions that delve into the intersections of technology, management, and finance. Researchers, professionals, and students alike benefit from the journal’s high-ranking status, evidenced by its placement in the 96th percentile within general economics and finance on Scopus, making it an essential resource for those looking to advance their knowledge and engage with cutting-edge scholarship.
ACCOUNTING ORGANIZATIONS AND SOCIETY
Innovating Research for Tomorrow's Accounting PracticesACCOUNTING ORGANIZATIONS AND SOCIETY, published by PERGAMON-ELSEVIER SCIENCE LTD, stands as a premier journal in the fields of accounting, organizational behavior, and applied psychology, among others. Established in 1976 and converging through to 2024, this esteemed journal boasts a notable impact, placing it in the Q1 category across several disciplines, including Sociology and Political Science, Accounting, and Information Systems Management. With a rank of #17 in Accounting out of 176 journals in the Scopus database, it reflects a high standard of scholarly contribution (90th percentile). Although it does not currently offer open access options, its rigorous peer-review process ensures that published works are of the utmost quality. Researchers and professionals alike rely on ACCOUNTING ORGANIZATIONS AND SOCIETY for pioneering research and insights that inform best practices and guide future developments in the interconnected fields of accounting and organizational studies. As a vital resource for students, academics, and industry leaders, this journal continues to shape the landscape of its disciplines.
Journal of Organisational Studies and Innovation
Innovating the future of organizational studies.Journal of Organisational Studies and Innovation is a pivotal academic platform dedicated to advancing the fields of organizational studies and innovation management. Published by MANAGEMENT & BUSINESS ACAD, this journal aims to facilitate a deeper understanding of the complexities of organizational behavior and the dynamics of innovation within modern enterprises. With an ISSN of 2056-9122 and an E-ISSN of 2056-9130, it caters to a diverse audience of researchers, professionals, and academics by providing open access to high-quality peer-reviewed articles. The journal seeks to explore critical themes such as organizational change, leadership styles, and the implications of innovation on productivity, thereby contributing significantly to the discourse in management and business studies. In a rapidly evolving economic landscape, the Journal of Organisational Studies and Innovation plays a vital role in disseminating knowledge that informs best practices and fosters innovative solutions across various sectors.
Asia-Pacific Management Accounting Journal
Transforming the discourse on management accounting in the Asia-Pacific.Asia-Pacific Management Accounting Journal, published by the Asia-Pacific Management Accounting Association, serves as a premier platform for the dissemination of innovative research in the field of management accounting across the Asia-Pacific region. With an ISSN of 1675-3194, this journal aims to enhance knowledge and contribute to the academic discourse on key issues influencing management accounting practices. Although it currently operates under a subscription-based model, the journal provides valuable insights and rigorous research that are essential for researchers, professionals, and students seeking to understand the dynamic landscape of management accounting. The Asia-Pacific Management Accounting Journal is committed to advancing the understanding of management accounting as it relates to strategic decision-making, organizational effectiveness, and the evolving economic environment. Its contributions are particularly relevant as organizations increasingly seek to adapt to global challenges, making this journal a crucial resource for anyone invested in the future of management accounting.
BRQ-Business Research Quarterly
Bridging theory and practice in business research.BRQ-Business Research Quarterly, published by SAGE Publications Inc, stands as a pivotal open-access journal in the field of business research since its inaugural issue in 2014. Operating from the Netherlands, this journal plays a critical role in disseminating knowledge that bridges theory and practice across various business domains, including Business and International Management, Business, Management and Accounting, and Strategy and Management. With an impressive Q1 ranking in multiple categories and significant Scopus rankings—achieving a remarkable percentile of 87th in Economics and Econometrics—BRQ establishes itself as a premier outlet for innovative research that informs both academia and industry. The journal's commitment to open access ensures that its high-quality articles are readily available to researchers, professionals, and students worldwide, fostering a collaborative environment for advancing business knowledge. Whether you are exploring the latest trends, theories, or empirical investigations, BRQ invites you to engage with top-tier research that shapes the future of business practices.
Accounting Horizons
Innovating Practices and Theories in AccountingAccounting Horizons is a premier journal published by the American Accounting Association, dedicated to advancing the accounting discipline. With an ISSN of 0888-7993 and an E-ISSN of 1558-7975, this esteemed publication has established itself as a key resource in the field, evidenced by its ranking in the Q1 category within the Accounting domain for 2023. Its significant Scopus rank of #72 out of 176 in the Business, Management, and Accounting category, placing it in the 59th percentile, further underscores its impact and relevance to contemporary scholarship. Since its inception in 1996, Accounting Horizons has provided a platform for high-quality research that addresses the complexities of accounting practices, theories, and technologies, making it an invaluable tool for researchers, academics, and industry professionals alike. Although it currently does not offer open access options, the journal remains committed to fostering insightful dialogue and research dissemination within the accounting community.
Management Accounting Research
Elevating Business Practices Through Innovative ResearchManagement Accounting Research is a premier peer-reviewed journal published by Elsevier, dedicated to advancing the understanding of management accounting practices and their impact on business decision-making. With a strong reputation in the field, it has achieved an impressive ranking within the top quartile (Q1) in prominent categories such as Accounting, Finance, and Information Systems and Management, making it a valuable resource for researchers and professionals alike. The journal's ISSN is 1044-5005 and its E-ISSN is 1096-1224, ensuring a wide reach among academic and industry experts. It aims to publish high-quality research that contributes to theoretical development and practical application in management accounting, thus influencing both scholarly discourse and organizational practices. With an emphasis on interdisciplinary approaches and innovative methodologies, Management Accounting Research caters to a diverse readership while maintaining a rigorous review process that upholds the highest academic standards. The journal spans a comprehensive publication period from 1990 to 2024, providing a rich archive of contemporary research that continues to shape the discipline.
ACCOUNTING REVIEW
Uncovering the Essentials of Contemporary Financial IssuesACCOUNTING REVIEW, published by the American Accounting Association, stands as a leading academic journal in the fields of Accounting, Economics, and Finance. With a prestigious Q1 ranking in each of these categories for 2023, this journal showcases high-impact research that is instrumental for professionals, educators, and scholars alike. The journal, which has been actively published since 1996 and will continue through 2024, is known for its rigorous peer-review process and commitment to advancing knowledge in accounting theory and practice. Although it does not offer open access, the articles published in ACCOUNTING REVIEW provide significant insights and remain highly relevant due to their robust Scopus rankings, including being placed in the top 20th percentile across its major categories. This journal is essential for anyone looking to deepen their understanding of contemporary issues in accounting and finance.