New technologies for behavioural accounting experiments

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Abstract

The purpose of this chapter is to discuss some of the neuropsychological tools that have entered or are about to enter the accounting research field. The chapter focuses on how these technologies may assist in identifying neurophysiological correlates associated with various decision-making conditions or cognitive states of individual decision makers. In addition to providing potentially more accurate measures for processes or states that decision makers are cognizant of, neurophysiological assessment devices can also measure judgment and decision processes that are beyond decision makers’ conscious control. For example, neurophysiological data may be used to overcome unconscious biases resulting from bioregulatory processes that are expressed as emotions and feelings. Relevant accounting studies are included in this discussion, although the majority of studies are from related fields, which reflects the recent entry of accounting research in this area. The limitations of the technologies facilitating the acquisition of neurophysiological measures are also highlighted along with suggestions for future research. We conclude that for accounting research the availability of a multimodal measurement of the judgment and decision process facilitated by these technologies has the potential to provide substantial advantages over current approaches based on input and output measures, in combination with self-reported measures.
Original languageEnglish
Title of host publicationThe Routledge Companion to Behavioural Accounting Research
EditorsTheresa Libby, Linda Thorne
Place of PublicationAbingdon UK
PublisherRoutledge
Chapter18
Pages253-272
Number of pages20
Edition1st
ISBN (Electronic)9781315710129
ISBN (Print)9781138890664
DOIs
Publication statusPublished - 2018

Publication series

NameRoutledge Companions in Business, Management and Accounting
PublisherRoutledge

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