Two minds and double entries: an application of cognitive psychology to corporate reporting

IF 3.5 Q1 BUSINESS, FINANCE
Avani Sebastian
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引用次数: 0

Abstract

Purpose An understanding of the role of decision-making has been emphasised since the seminal works on human information processing and professional judgements by accountants. The interest in these topics has been reignited by the increasing digitisation of the financial reporting and auditing processes. Whilst the behavioural research on accounting is well-established, the application of seminal works in cognitive psychology and behavioural finance is lacking, especially from recent research endeavours. The purpose of this paper is to provide a synthesis of theories relating to accounting behavioural research by evaluating them against the theories of cognitive psychology. Design/methodology/approach Using theory synthesis, this research draws seemingly isolated strands of research into a coherent framework, underpinned by cognitive psychology. Findings Evidence from accounting and auditing behavioural research is largely consistent with the psychology and finance research on cognitive limitations and errors. There remains a lacuna in accounting behavioural research on debiasing techniques. Such research, if underpinned by a single, cohesive theoretical framework, is likely to have practical relevance. Research limitations/implications The current research has theoretical implications for the accounting decision-making and uncertainty research. Areas for future research, based on identified gaps in the current accounting behavioural research, are also proposed.
双心双记:认知心理学在公司报告中的应用
自人类信息处理和会计专业判断的开创性工作以来,对决策作用的理解一直得到强调。财务报告和审计流程的日益数字化重新点燃了对这些主题的兴趣。虽然对会计的行为研究是完善的,但在认知心理学和行为金融学方面的开创性工作的应用是缺乏的,特别是从最近的研究努力。本文的目的是通过对认知心理学理论的评价,提供与会计行为研究有关的理论的综合。设计/方法/方法使用理论综合,本研究将看似孤立的研究链纳入一个连贯的框架,以认知心理学为基础。来自会计和审计行为研究的证据与心理学和金融学关于认知局限性和错误的研究基本一致。在会计行为学的去偏技术研究中仍然存在空白。这样的研究,如果以一个单一的、有凝聚力的理论框架为基础,很可能具有实际意义。本研究对会计决策与不确定性研究具有一定的理论意义。基于当前会计行为研究中已确定的差距,还提出了未来研究的领域。
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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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