A Review of Behavioral Research in Accounting - With an Emphasis on Individuals

Behavioral Research in Accounting was emerged in 1960's and has grown by development in research methods. These studies could be classified in four categories. The categories include: individuals, groups, organizations, and environmental conditions. These studie's emphasize on individuals represent researcher's tendency to investigate the behavioral and noneconomic dimension of individual decision making. This article is a review of papers published in Behavioral Research in Accounting from 2001 to 2011 and offers a framework with emphasize on research methods, participants and common issues of individual Behavioral Accounting Research. Focus of Behavioral Accounting Research on noneconomic dimensions, provides an appropriate opportunity to research in several fields of accounting like as auditing, management accounting and financial accounting.