The “Who” in Behavioral Accounting Research: Implications for Academic Research

Abstract

Outside influences affect the progression of research in any discipline, including accounting. These influences offer one explanation for problems of replicability or comparability to previous studies, a common concern today. This article examines “who” participates in behavioral experiments and surveys involving accountants. This issue is important because of nontrivial differences in the composition of those in the accounting profession (and thus, participants in subject pools) over approximately 50 years of behavioral accounting research. Based on the theory of individual differences, we explore whether differences in the population of accounting research participants through the years could impact the replication or comparability of current-day research to earlier studies.

Our reading of available literature suggests that our profession has become more diverse in terms of gender and country of origin and that the oft-referenced characteristics of the millennial generation may also represent a distinct difference from previous generations of accountants. We discuss instances in which this changing nature of our profession, and thus our research population, could have implications for current-day behavioral accounting research.

Citation

Seymore, M., Wilner, N. and Curtis, M.B. (2022), "The “Who” in Behavioral Accounting Research: Implications for Academic Research", Karim, K.E. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 25), Emerald Publishing Limited, Leeds, pp. 209-225. https://doi.org/10.1108/S1475-148820220000025009