The behavioral study of accountants: A new school of behavioral research in accounting | Zendy

Sorensen James E. | Zendy

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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.

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