Theresa Libby (editor) - The Routledge Companion to Behavioral Accounting Research

Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project.

The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr.

This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Theresa Libby is the Ernst & Young Professor of Accounting in the Kenneth G. Dixon School of Accounting, University of Central Florida, USA.

Linda Thorne is Professor of Accounting at the Schulich School of Business, York University, Canada.

For a full list of titles in this series, please visit www.routledge.com

Routledge Companions in Business, Management and Accounting are prestige reference works providing an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

A key aspect of these Routledge Companions is their international scope and relevance. Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives.

Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and practitioners.

Published titles in this series include:

THE ROUTLEDGE COMPANION TO MANAGEMENT INFORMATION SYSTEMS

Edited by Robert D. Galliers and Mari-Klara Stein.

THE ROUTLEDGE COMPANION TO CRITICAL ACCOUNTING

Edited by Robin Roslender.

THE ROUTLEDGE COMPANION TO TRUST

Edited by Rosalind Searle, Ann-Marie Nienaber and Sim Sitkin.

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH

Edited by Nigar Hashimzade and Yuliya Epifantseva.

THE ROUTLEDGE COMPANION TO INTELLECTUAL CAPITAL

Edited by James Guthrie, John Dumay, Federica Ricceri and Christian Neilsen.

THE ROUTLEDGE COMPANION TO BEHAVIOURAL ACCOUNTING RESEARCH

Edited by Theresa Libby and Linda Thorne.

Edited by
Theresa Libby and Linda Thorne

First published 2018

by Routledge

2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN

and by Routledge

711 Third Avenue, New York, NY 10017

Routledge is an imprint of the Taylor & Francis Group, an informa business

2018 selection and editorial matter, Theresa Libby and Linda Thorne; individual chapters, the contributors

The right of Theresa Libby and Linda Thorne to be identified as the authors of the editorial material, and of the authors for their individual chapters, has been asserted in accordance with sections 77 and 78 of the Copyright, Designs and Patents Act 1988.

All rights reserved. No part of this book may be reprinted or reproduced or utilised in any form or by any electronic, mechanical, or other means, now known or hereafter invented, including photocopying and recording, or in any information storage or retrieval system, without permission in writing from the publishers.

Trademark notice: Product or corporate names may be trademarks or registered trademarks, and are used only for identification and explanation without intent to infringe.

British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library

Library of Congress Cataloging-in-Publication Data

Names: Libby, Theresa, editor. | Thorne, Linda, 1956 editor.

Title: The Routledge companion to behavioural accounting research / edited by Theresa Libby and Linda Thorne.

Description: Abingdon, Oxon ; New York, NY : Routledge, 2018. | Includes index.

Identifiers: LCCN 2017028250 | ISBN 9781138890664 (hbk)

Subjects: LCSH: AccountingPsychological aspects.

Classification: LCC HF5625 .R6969 2018 | DDC 657.01/9dc23

LC record available at https://lccn.loc.gov/2017028250

ISBN: 978-1-138-89066-4 (hbk)
ISBN: 978-1-315-71012-9 (ebk)

Typeset in Bembo
by Apex CoVantage, LLC

In the course of preparing this edited volume, our good friend and mentor Bryan Church passed away unexpectedly. Bryan and Lucy Ackert contributed to this volume. Bryan will be sorely missed not only by his family and friends, but also by the Behavioural Accounting Research community of which he was an important part. We dedicate this volume to the memory of our wonderful colleague Bryan.