Neuroaccounting: integrating neurophysiological techniques into accounting and accounting information systems research

This paper is designed to enhance accounting researchers’ understanding of neurophysiological research methods. Our methodological guide presents the latest innovations in this realm, including pupillometry, facial expression analysis, electroencephalography, electrocardiography, functional magnetic resonance imaging, electrodermal activity assessment, and functional near-infrared spectroscopy. The paper introduces readers to uses of neurophysiological research techniques by identifying key themes in the recent AIS literature and assessing the potential value of a spectrum of neurophysiological techniques for advancing these research themes. In essence, this paper serves as a foundational guide for researchers aspiring to harness the potential of neurophysiological techniques in accounting contexts.