A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years
Published: 22 Apr 2017
Scholar-ready metadata
Research summary
The purpose of this study is to analyze and examine the research content and method which was used in BRIA during 2005-2014 in order to depict the research direction and development of behavioral aspect in accounting over the past decade. The analysis is done by comparing the article content (scope), category of topic, and research method. The scope of behavioral accounting is classified according to Siegel & Marconi (1989). The article topic is classified using Birnberg and Shield (1989) taxonomy which has been modified by Meyer and Rigsby (2001). Descriptive analysis technique is used to analyze data.
The analysis result shows that the behavioral accounting research scopes are dominated by topics about (1) the strategy/method to alter human behavior (29.75%); (2) the handling of human can affect the subject’s behavior (27.27%); and (3) the effect of accounting system to human behavior (13.22%). As much as 47.09% of articles discuss the behavioral accounting topics outside of Siegel & Marconi’s (1989) scopes, which are the handling of human can affect the subject’s behavior; research methodology related to behavioral aspect in accounting; building a model related accounting professions; and the use of theory to analyze human behavior in accounting discipline.
Article History
How to Cite
Tin, S. T. S., Lidya, A., & Meyliana, M.. (2017). A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years. Journal of Business and Retail Management Research, Volume 11 Issue 3. https://doi.org/10.24052/JBRMR/271
Citation Context
APA
Tin, S. T. S., Lidya, A., & Meyliana, M.. (2017). A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years. Journal of Business and Retail Management Research, Volume 11 Issue 3. https://doi.org/10.24052/JBRMR/271
MLA
Tin, Se Tin, Se, et al.. "A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years." Journal of Business and Retail Management Research, Volume 11 Issue 3, 2017. https://doi.org/10.24052/JBRMR/271
Chicago
Se Tin, Se Tin, Agustina, Lidya, and Meyliana, Meyliana. "A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years." Journal of Business and Retail Management Research Volume 11 Issue 3 (22 Apr 2017). https://doi.org/10.24052/JBRMR/271
Harvard
Tin, S. T. S., Lidya, A., & Meyliana, M. (2017) A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years. Journal of Business and Retail Management Research, Volume 11 Issue 3. https://doi.org/10.24052/JBRMR/271
References
- Brown, L. D., J. C.Gardner, dan M. A. Vasarhelyi. 1987. An Analysis of The Research Contributions of Accounting, Organizations, and Society, 1976-1984. Accounting, Organizations, and Society 12 (2): 193-204.
- Brown. 1996. Influential Accounting Articles, Individuals, Ph. D. granting institutions and faculties: A citational analysis. Accounting, Organizations, and Society 21 (7/8): 723-754.
- Behavioral Research In Accounting. 2005-2014. American Accounting Association.
- Meyer, Michael dan Rigsby, J. T. 2001. A Descriptive Analysis of The Content and Contributors of Behavioral Research in Accounting 1989-1998. Behavioral Research in Accounting 13: 253-278.
- Dyckman, T.R., dan S. A. Seff. 1984. Two Decades of the Journal of Accounting Research. Journal of Accounting Research 22 (1): 225-297.
- Kusuma, 1999. Arah dan Perkembangan Penelitian Akuntansi Keperilakuan. Jurnal Bisnis dan Ekonomi, Edisi 1, Tahun V:1-8.
- Mingkuang dan SeTin, 2010. Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003). Jurnal Akuntansi, Volume 2 Nomor 2 November 2010.
- Smith, G., dan J. L. Krogstad. 1984. Impact of Sources and Authors on Auditing: A Journal of Practice & Theory-A Citation Analysis. Auditing: A Journal of Practice & Theory 4 (1): 107-117.
- Smith, G., dan J. L. Krogstad. 1988. A Taxonomy of Content and Citations in Auditing: A Journal of Practice & Theory. Auditing: A Journal of Practice & Theory 8 (1): 108-117.
- Smith, G., dan J. L. Krogstad. 1991. Sources and Uses of Auditing: A Journal of Practice & Theory’s Literature: The First Decade. Auditing: A Journal of Practice & Theory 10 (2): 84-97.
- Siegel, G., dan Marconi H. R. 1989. Behavioral Accounting: 4-5.