Behavioral Research in Accounting

Scope & Guideline

Illuminating the Intersection of Accounting and Human Behavior

Introduction

Welcome to your portal for understanding Behavioral Research in Accounting, featuring guidelines for its aims and scope. Our guidelines cover trending and emerging topics, identifying the forefront of research. Additionally, we track declining topics, offering insights into areas experiencing reduced scholarly attention. Key highlights include highly cited topics and recently published papers, curated within these guidelines to assist you in navigating influential academic dialogues.
LanguageEnglish
ISSN1050-4753
PublisherAMER ACCOUNTING ASSOC
Support Open AccessNo
CountryUnited States
TypeJournal
Convergefrom 2009 to 2024
AbbreviationBEHAV RES ACCOUNT / Behav. Res. Account.
Frequency2 issues/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
Address9009 Town Center Parkway, Lakewood Ranch, FL 34202, UNITED STATES

Aims and Scopes

Behavioral Research in Accounting focuses on understanding the psychological and behavioral factors influencing decision-making in accounting and auditing contexts. It integrates theories from psychology and behavioral economics to enhance the comprehension of accounting practices and auditor behavior.
  1. Auditor Decision-Making:
    Explores how cognitive biases, emotions, and social dynamics affect auditors' judgments and decision-making processes.
  2. Ethical Behavior in Accounting:
    Investigates the factors influencing ethical decision-making among accountants and auditors, including the role of individual and organizational ethics.
  3. Client Relationships and Impacts:
    Examines the dynamics between auditors and clients, focusing on how client importance and relationships can influence auditor behavior and judgment.
  4. Behavioral Economics in Accounting:
    Utilizes principles from behavioral economics to analyze how psychological factors can impact financial decision-making and market behaviors.
  5. Cultural and Organizational Influences:
    Studies the effects of culture, organizational support, and governance structures on accounting practices and auditor behaviors.
  6. Experimental and Empirical Research:
    Employs experimental designs and empirical studies to test theories related to behavior in accounting, providing insights into practical implications.
The journal is currently witnessing a notable shift towards themes that examine the interplay between behavioral factors and decision-making in accounting and auditing. These emerging areas highlight the relevance of psychological dynamics in the accounting profession.
  1. Impact of Group Dynamics:
    Increased focus on how group dynamics and social interactions influence decision-making processes among auditors and accounting professionals.
  2. 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.
  3. 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.
  4. 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.
  5. 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

While the journal has consistently focused on various aspects of behavioral research in accounting, certain themes appear to be losing traction in recent publications. This decline may reflect shifting priorities or the maturation of research in these areas.
  1. 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.
  2. 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.
  3. 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

Accounting Horizons

Elevating Accounting Scholarship to New Heights
Publisher: AMER ACCOUNTING ASSOCISSN: 0888-7993Frequency: 4 issues/year

Accounting 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 SCIENCE

Transforming management science through innovative research.
Publisher: INFORMSISSN: 0025-1909Frequency: 12 issues/year

MANAGEMENT SCIENCE, published by INFORMS, is a premier academic journal that has been a cornerstone of research in the fields of management science and operations research since its inception in 1969. With an impressive impact reflected in its status as a Q1 journal in both Management Science and Operations Research and Strategy and Management, it holds notable rankings in Scopus, including 28th out of 207 in Decision Sciences and 78th out of 478 in Business, Management, and Accounting. This journal provides a platform for groundbreaking research and discourse, making significant contributions to understanding complex management challenges. Although it does not offer open access, the insights and methodologies published within its pages are crucial for researchers, professionals, and students aiming to navigate the evolving landscape of management practices. With its rich history and commitment to advancing knowledge, MANAGEMENT SCIENCE remains an essential resource for those dedicated to leveraging empirical research and theoretical frameworks in the pursuit of effective business solutions.

ACCOUNTING REVIEW

Showcasing High-Impact Research for Tomorrow's Leaders
Publisher: AMER ACCOUNTING ASSOCISSN: 0001-4826Frequency: 6 issues/year

ACCOUNTING 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.

Journal of Organisational Studies and Innovation

Fostering a culture of innovation in management studies.
Publisher: MANAGEMENT & BUSINESS ACADISSN: 2056-9122Frequency: 4 issues/year

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.

JOURNAL OF ECONOMIC PSYCHOLOGY

Decoding the Psychological Influences on Economic Actions
Publisher: ELSEVIERISSN: 0167-4870Frequency: 6 issues/year

The Journal of Economic Psychology is a premier academic publication dedicated to advancing the understanding of the interrelations between economic behaviors and psychological processes. Published by Elsevier, this journal has established itself as a critical resource for researchers and practitioners in the fields of *Applied Psychology*, *Economics and Econometrics*, and *Sociology and Political Science*, boasting an impressive *Q1* ranking in each category as of 2023. Since its inception in 1981 and with a commitment extending to 2024, the journal provides a platform for high-quality, peer-reviewed research that influences both theoretical frameworks and practical applications. With a rich interdisciplinary approach, the journal addresses pressing issues at the intersection of economics and psychology, facilitating a deeper understanding of how psychological factors drive economic decisions. Researchers looking to share innovative findings, as well as professionals seeking to implement evidence-based practices, will find the *Journal of Economic Psychology* an invaluable asset in their work. The emphasis on rigorous methodologies and relevant topics makes this journal not just a repository of knowledge, but a beacon for future studies that link economic and psychological insights.

Asia-Pacific Management Accounting Journal

Transforming the discourse on management accounting in the Asia-Pacific.
Publisher: ASIA-PACIFIC MANAGEMENT ACCOUNTING ASSOCISSN: 1675-3194Frequency: 1 issue/year

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.

Journal of Behavioral and Experimental Finance

Decoding Financial Behavior for a Better Tomorrow
Publisher: ELSEVIERISSN: 2214-6350Frequency: 4 issues/year

Journal of Behavioral and Experimental Finance, published by Elsevier, stands as a premier outlet for groundbreaking research in the realm of finance, particularly focusing on the psychological and behavioral factors that influence financial decision-making. With an ISSN of 2214-6350 and an E-ISSN of 2214-6369, this journal has established itself within the top tier, achieving a Q1 ranking in Finance for 2023, and is currently positioned 10th out of 317 journals in the Scopus category of Economics, Econometrics and Finance, demonstrating a remarkable 97th percentile ranking. Aiming to bridge theoretical advancements with practical applications, the journal encourages submissions that explore innovative methodologies and empirical studies, offering valuable insights for academics, practitioners, and students alike. As a vital resource for those interested in the confluence of psychology and finance, the Journal of Behavioral and Experimental Finance is pivotal in shaping the future of financial research and practice.

Advances in Accounting

Exploring the Future of Financial Insight
Publisher: ELSEVIERISSN: 0882-6110Frequency: 4 issues/year

Advances in Accounting, published by Elsevier, is a pivotal academic journal within the fields of accounting and finance, exemplifying a commitment to the dissemination of innovative research and critical analyses. With its ISSN 0882-6110 and E-ISSN 1046-5715, this journal has evolved since its inception in the early 2000s, now offering a platform for scholars and practitioners to explore cutting-edge developments in accounting frameworks and financial strategies. The journal is recognized in the Q3 category for both accounting and finance as of 2023, reflecting its relevance and contribution to these disciplines. Although it currently does not feature an Open Access option, it remains an invaluable resource for researchers seeking to enhance their understanding of financial complexities and accounting methodologies. With its significant Scopus rankings, including #161 in Finance and #102 in Accounting, Advances in Accounting is essential for those keen on keeping abreast of the latest theoretical and practical advancements in the field.

Decision-Washington

Elevating Academic Discourse in Social Psychology
Publisher: EDUCATIONAL PUBLISHING FOUNDATION-AMERICAN PSYCHOLOGICAL ASSOCISSN: 2325-9965Frequency: 4 issues/year

Decision-Washington, published by the Educational Publishing Foundation in collaboration with the American Psychological Association, is a notable journal in the fields of Applied Psychology, Neuropsychology, Social Psychology, and Statistics. With an ISSN of 2325-9965 and an E-ISSN of 2325-9973, this journal offers a platform for the dissemination of impactful research and innovative methodologies. Since its inception in 2014, it has swiftly progressed through its converged years and established itself in the Q2 quartile of its fields as of 2023, indicating its rising influence and recognition among peers. Researchers and professionals alike benefit from its rigorous peer-review process and the respected reputation of its publisher, ensuring high-quality content that contributes significantly to ongoing academic discourse. While it currently does not offer Open Access options, the journal's comprehensive resources and findings enhance both theoretical understanding and practical applications in psychology and decision sciences.

JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION

Unraveling the Complexities of Economic Interactions
Publisher: ELSEVIERISSN: 0167-2681Frequency: 12 issues/year

JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION, published by Elsevier, stands as a pivotal platform at the intersection of economics, organizational behavior, and human resource management. Established in 1980 and continuing its impactful contribution to scholarship, this journal holds a prestigious Q1 ranking in both its primary categories for 2023, signifying its significance in advancing research in these fields. The journal’s rigorous peer-review process ensures the publication of high-quality articles that delve into the complexities of economic decision-making and organizational dynamics. Researchers and practitioners alike benefit from its comprehensive analyses and innovative insights, making it an essential resource for those seeking to understand the intricate interplay between economic behavior and organizational structures. With its wide-reaching implications and adherence to excellence, the JOURNAL OF ECONOMIC BEHAVIOR & ORGANIZATION is poised to continue shaping the landscape of economic and organizational research through 2024 and beyond.