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The behavioral study of accountants: A new school of behavioral research in accounting
Author(s) -
Sorensen James E.
Publication year - 1990
Publication title -
managerial and decision economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.288
H-Index - 51
eISSN - 1099-1468
pISSN - 0143-6570
DOI - 10.1002/mde.4090110506
Subject(s) - bureaucracy , accounting , foundation (evidence) , psychology , core (optical fiber) , positive accounting , behavioural sciences , accounting research , public relations , political science , business , accounting information system , financial accounting , engineering , law , psychotherapist , telecommunications , politics
Through a series of related studies the behavioral study of accountants has evolved as a body of knowledge focused on the practice of public accounting as a professionalized bureaucracy with special behavioral conditions surrounding the employment accessions (hiring) and separations (turnover). These studies have developed a common core of research findings over the past 25 years and now form the foundation of a new school of behavioral research in accounting.