A Proposed Framework for Behavioral Accounting Research

2011 ◽  
Vol 23 (1) ◽  
pp. 1-43 ◽  
Author(s):  
Jacob G. Birnberg
Keyword(s):  
Research Method ◽  
Behavioral Research ◽  
Future Research ◽  
Behavioral Accounting ◽  
Individual Group ◽  
Accounting Research ◽  
Research Questions ◽  
The Individual ◽  
Similar Issue

ABSTRACT: Behavioral accounting research (BAR) is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.

Does Sophistication Affect Electoral Outcomes?

2016 ◽  
Vol 53 (2) ◽  
pp. 181-204 ◽  
Author(s):  
Lauri Rapeli
Keyword(s):  
Future Research ◽  
Citizen Competence ◽  
Individual Level ◽  
Electoral Outcomes ◽  
Sociodemographic Determinants ◽  
Political Left ◽  
Electoral Behaviour ◽  
Research Questions ◽  
The Individual ◽  
The Right

It is widely assumed that a representative democracy requires an enlightened citizenry in order to function properly. The competence of citizens has been studied extensively and the sociodemographic determinants of political sophistication are particularly well known. Much less is known about whether and how citizen competence affects electoral behaviour and outcomes. This article reviews the existing literature on these topics. Despite the widespread consensus that, generally speaking, citizen competence matters for electoral outcomes, the review produced a mixed result: some studies suggest that the political left would benefit from a better-informed electorate, while other studies suggest the opposite. Although the majoritarian electoral context is overrepresented in the evidence, the review shows that at the individual level, political knowledge greatly increases a person’s ability to match personal preferences with the right candidate or party in an election. The article also identifies several gaps in existing knowledge, thereby suggesting future research questions.

The Impact of Attending and Participating in Translation Conferences on Translation Education: A Quantitative Study

2018 ◽  
Vol 10 (5) ◽  
pp. 21
Author(s):  
Fayyad Amin Odeh
Keyword(s):  
Random Sample ◽  
Quantitative Study ◽  
Research Method ◽  
Quantitative Research ◽  
Future Research ◽  
Tertiary Level ◽  
New Horizons ◽  
Positive Attitudes ◽  
Research Questions ◽  
The Impact

This piece of research was specifically carried out in the field of translation pedagogy. It aims to measure the impact of attending and participating in translation conferences on translation education as perceived by a random sample of thirty-three translation instructors working at several universities in different countries. To this end, quantitative research method was employed in the study to yield answers to a couple of research questions. On this, the instructors were reached online to participate in responding to a researcher-made questionnaire of 18 - closed items. An SPSS analysis (version 24) was used to interpret the data elicited from the aforementioned research instrument. Having the data processed, the findings revealed that attending and participating in translation conferences is to be considered a major source for university translation programs to develop the implementation of translation didactics and pedagogies. Moreover, positive attitudes were developed in the study towards the practicality of integrating what could be seen innovative of translation conferences proceedings into translation education at the tertiary level. In the light of the study's findings, the researcher presents a number of pedagogical implications that would be taken into consideration to overhaul the existing university translation programs. Finally, a glance at some practical ideas is made for future research to explore new horizons in translation education in various teaching contexts.

scholarly journals Comment on “The Psychology of Creativity: A Critical Reading” by Vlad Petre Glăveanu

2015 ◽  
Vol 2 (1) ◽  
pp. 32-37
Author(s):  
Beth A. Hennessey
Keyword(s):  
Reform Movement ◽  
Individual Group ◽  
Assessment Technique ◽  
Journal Editors ◽  
Current State ◽  
Consensual Assessment Technique ◽  
Research Questions ◽  
Core Mission ◽  
The Individual ◽  
Psychology Of Creativity

AbstractIn this commentary, I applaud Glăveanu’s attempts to shake things up and introduce some much-needed disruption into the study of creativity. Glăveanu is a “ big thinker” and he is correct to worry about the growing fragmentation of the field. I share his concern that the so-called “ social psychology of creativity” really isn’t all that social. Most researchers and theorists continue to decontextualize creativity, giving little attention to the cultural and environmental factors that contribute to creativity of performance. Yet Glăveanu also presents some arguments with which I disagree. Most striking is his apparent misunderstanding of the purpose and functioning of the Consensual Assessment Technique (CAT). In addition, I am less surprised than is Glăveanu about the current state of our field. The same narrowing of research questions plagues every branch of the study of psychology. However, the tides may be changing. At the forefront of a reform movement are a number of creativity theorists and journal editors. My own hope is that as researchers are given license to expand their work to include a wide variety of experimental designs, methodologies and contexts, they will adopt as their core mission the promotion of the growth of creativity at the individual, group, societal and multi-cultural levels.

scholarly journals Drivers of Service Innovation in Service Organisations

2021 ◽  
Vol 10 (2) ◽  
pp. 45
Author(s):  
S. S. Makgopa
Keyword(s):  
Research Method ◽  
Service Innovation ◽  
Primary Data ◽  
Future Research ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Key Drivers ◽  
Research Questions ◽  
Service Managers ◽  
Depth Interviews

Service organisations are faced with intense competition and are relying on service innovations to achieve a competitive advantage. The purpose of this study was to investigate the drivers of service innovation in service organisations. Complexity Theory is adopted as the underlying conceptual lens to answer the research questions and attain the research objectives. A qualitative research method was followed to achieve the research objective. In-depth interviews were conducted to collect primary data with service managers and marketing personnel of service organisations. The primary data in this research paper were analysed using a content analysis method with the aid of Atlas.ti version 8. The results of this study revealed that the level of competition in the industry, and customers’ changing behavior. In addition, this study uncovered the key organisations’ resources that serve as key drivers of service innovation in service organisations. This paper provides recommendations to managers in service organisations and directions for future research on service innovation.   Received: 1 November 2020 / Accepted: 9 December 2020 / Published: 5 March 2021

A profile of accounting research in South African accounting journals

2012 ◽  
Vol 20 (2) ◽  
pp. 92-112 ◽  
Author(s):  
Daniël Coetsee ◽  
Nerine Stegmann
Keyword(s):  
South Africa ◽  
South African ◽  
Research Methods ◽  
Research Method ◽  
Research Field ◽  
Future Research ◽  
Current Profile ◽  
The South ◽  
Content Type ◽  
Accounting Research

PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.

scholarly journals A Comparative analysis of global competences within the framework of internationalized curricula

2021 ◽  
Vol 8 (2) ◽  
pp. 25-53
Author(s):  
Pablo Beneitone ◽  
Maria Yarosh
Keyword(s):  
Comparative Analysis ◽  
Future Research ◽  
Global Context ◽  
Stakeholder Groups ◽  
The World ◽  
Form Part ◽  
Generic Competences ◽  
Research Questions ◽  
The Individual ◽  
Fine Tune

An agreement seems to exist that graduates must be equipped with competences required to act successfully and appropriately in a global context. Many authors have proposed lists of competences that could form part of such a graduate profile which must be taken into account when designing internationalized curricula. However, merely listing of a competence does not guarantee that students develop it to the level expected by society. The present article reports on a meta-study based on eight Tuning studies. This meta-study compared the findings across the eight Tuning studies in terms of the different stakeholder groups’ ratings of importance and achievement of 11 global competences – generic competences valued by over 71,000 graduates, employers, students and academics in more than 100 countries and across four continents (Europe, Latin America, Africa and Asia). The contribution of the meta-study presented consists in offering a possibility to identify commonalities and differences among the perceptions of the four key stakeholder groups, not only across all the individual studies but also at the level of the four continents – something never accomplished until the present date. In addition, it will help identify the competences that might require particular attention of curriculum designers and teaching teams for students to develop these competences to the level perceived as optimal in different regions of the world. Future research questions are identified with the aim to enrich and validate or fine-tune these initial findings and compensate for the limitations related to the general timeline of the 8 individual Tuning studies that the meta-study built on. Received: 31 March 2021Accepted: 06 May 2021

scholarly journals The Barriers and Challenges of Corporate Governance in Jordanian Companies: An Evaluation of the Reality of Corporate Governance in Jordan

2020 ◽  
Vol 4 (2) ◽  
pp. 69-81
Author(s):  
Houda Qasim Aleqedart
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Research Method ◽  
Critical Factor ◽  
Future Research ◽  
Qualitative Research Method ◽  
Good Practices ◽  
Research Questions ◽  
Barriers And Challenges ◽  
Unanimous Agreement

This paper aimed to identify and analyze the obstacles and challenges facing the implementation of corporate governance in Jordanian companies by using collecting data from books, periodicals, previous research and interviews to access answers to questions of research. The qualitative research method and interviews have been conducted to obtain different answers to the research questions. The paper compared the data collected from articles and interviews in order to examine the extent of compliance of Jordanian legislation and companies with the principles of corporate governance. The paper concluded that there is a unanimous agreement that corporate governance is a critical factor in corporate success. However, there are restrictions and barriers that hinder the progress of good practices of corporate governance. Furthermore, there is no general implementation of the concept in its entirety, this may be because the rules of corporate governance are indicative and non-binding as they aim to raise the level of management in companies and protect the rights of shareholders. Therefore, it is necessary to recommend here to adopt this issue in future research by studying how to overcome these barriers, which may positively affect companies.

Can Simple Group Heuristics Detect Hidden Profiles in Randomly Generated Environments?

2005 ◽  
Vol 64 (1) ◽  
pp. 21-37 ◽  
Author(s):  
Torsten Reimer ◽  
Ulrich Hoffrage
Keyword(s):  
Group Discussion ◽  
Unit Weight ◽  
Future Research ◽  
Individual Group ◽  
Take The Best ◽  
Sum Score ◽  
Exchange Information ◽  
Group Members ◽  
Hidden Profile ◽  
The Individual

Research on the hidden-profile effect ( Stasser, 1992 ) has revealed that groups often fail to detect the choice alternative with the highest sum score if the individual group members’ information points to another alternative. We conducted a simulation study in which we randomly generated distributions of information such that they did or did not contain a hidden profile. The simulated groups solved the tasks by applying a unit weight linear model or a fast and frugal heuristic (Minimalist or Take The Best). Overall, a communication-based lexicographic heuristic performed best across the different environments. This fast and frugal heuristic makes cue-wise comparisons of alternatives while pooling information during group discussion. Moreover, results show that performance depends on whether group members share and exchange information on valid or on invalid cues. Directions for future research are discussed.

scholarly journals Public Accounting Research and Theories: A Literature Review

2020 ◽  
Vol 16 (1) ◽  
pp. 111
Author(s):  
Faiz Zamzami ◽  
Mukhlis Mukhlis
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Financial Accounting ◽  
Future Research ◽  
Public Accounting ◽  
Accounting Research ◽  
Accounting Management ◽  
Sector Research ◽  
Public Sector Research ◽  
Research Questions

The purpose of this study is to provide a structured overview of the literature on research on public accounting and the theories used by referring to articles published in four reputable international journals in 2009–2018. It is expected that this article can be a basis for future research and becomes a work request for more precise and focused research questions. A literature review-based approach with two important steps in the analysis of trends in public accounting research was used. First, journals as the source of the data are limited to four reputable international journals that published public sector research. Second, articles are divided into three areas that include financial accounting, management accounting, and auditing. A structured method was then used to analyze the relevant and identified articles. Results show that articles published in four leading international journals do not specifically discuss public accounting. So far, journals publishing public accounting remain rare. Of the four journals, articles in public reports are few. Ten popular theories on how to apply public accounting research were discussed. g research. Keywords: Public Accounting, Literature Review, Theory.

Internet-Based Experiments: Prospects and Possibilities for Behavioral Accounting Research

2004 ◽  
Vol 16 (1) ◽  
pp. 107-129 ◽  
Author(s):  
Stephanie M. Bryant ◽  
James E. Hunton ◽  
Dan N. Stone
Keyword(s):  
World Wide ◽  
Financial Analysts ◽  
Emerging Technology ◽  
Behavioral Accounting ◽  
Large Sample ◽  
Accounting Research ◽  
Research Questions ◽  
New Research ◽  
Use Of Internet ◽  
Wide Access

The emerging technology of Internet-based experiments offers behavioral accounting research (BAR) new possibilities for obtaining large sample sizes, providing world-wide access to previously hard-to-reach participants (e.g., CFOs, audit partners, and financial analysts) and exploring new research questions. However, the validity characteristics of Internet-based experiments differ from previous BAR technologies. Herein, we review existing BAR Internet-based experiments, describe how to create and run Internet-based experiments, overview emerging literature on the validity of Internet-based experiments, and highlight several areas where the use of Internet-based experimentation offers accounting behavioral researchers new possibilities for exploring previously uninvestigated research questions.

Sign in / Sign up

Export Citation Format

Share Document