Editorial Reviews
Choice
"Belkaoui, a prolific author in the accounting field, provides a summary of the latest research in behavioral accounting. `Behavioral accounting concerns itself with human behavior as it relates to accounting information and problems. Its basic objective is to explain and predict human behavior in all possible accounting contexts.' Thus the author defines his topic and sets the direction of his book. He divides the book into seven chapters: (1) Contingency Approaches to the Design Accounting Systems; (2) Functional and Data Fixation; (3) The Practice of Slack: A Review, (4) Accounting and Language; (5) Goal Setting, Participative Budgeting and Performance; (6) Human Resource Considerations in Public Accounting Firms; and (7) Cultural Determinism in Accounting. Each chapter described the work of leading researchers on each of these topics. After discussing the chapter topic and defining the terms used, Belkaoui elaborates on the methodology and results of the leading researchers. This is done in a chronological fashion so that one may see how research progresses from pioneering to fine tuning. He uses exhibits to illustrate concepts and terminology. The research is amply footnoted, and each chapter is followed by a bibliography. Upper-level undergraduate and graduate accounting students."
Review
“Belkaoui, a prolific author in the accounting field, provides a summary of the latest research in behavioral accounting. `Behavioral accounting concerns itself with human behavior as it relates to accounting information and problems. Its basic objective is to explain and predict human behavior in all possible accounting contexts.' Thus the author defines his topic and sets the direction of his book. He divides the book into seven chapters: (1) Contingency Approaches to the Design Accounting Systems; (2) Functional and Data Fixation; (3) The Practice of Slack: A Review, (4) Accounting and Language; (5) Goal Setting, Participative Budgeting and Performance; (6) Human Resource Considerations in Public Accounting Firms; and (7) Cultural Determinism in Accounting. Each chapter described the work of leading researchers on each of these topics. After discussing the chapter topic and defining the terms used, Belkaoui elaborates on the methodology and results of the leading researchers. This is done in a chronological fashion so that one may see how research progresses from pioneering to fine tuning. He uses exhibits to illustrate concepts and terminology. The research is amply footnoted, and each chapter is followed by a bibliography. Upper-level undergraduate and graduate accounting students.”–
“This survey of conceptual and empirical work in behavioral accounting is addressed primarily to students and researchers within the accounting field. Readers of this journal, however, will find it both accessible and interesting. . . . This book is a useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practicioners. . . .”–
Behavioral Accounting
Behavioral Accounting,Ahmed Belkaoui,Quorum Books,0899303412,Accounting,Accounting - General,Accounting Theory,Business / Economics / Finance,Business/Economics,Psychological aspects,Research,Business & Economics / Accounting / General
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