| Author: | Dyckman, T. |
| Title: | The ascendancy of the behavioral paradigm in accounting: the last 20 years |
| Journal: | Behavioral Research in Accounting
1998 : VOL. 10 SUPPLEMENT, p. 1-10 |
| Index terms: | ACCOUNTING RESEARCH BEHAVIOURAL ACCOUNTING EVOLUTIONARY ECONOMICS |
| Language: | eng |
| Abstract: | The purpose of this paper is to trace the growth of the behavioral paradigm in accounting. By examining the change in several measurable variables, the author shows that there has been a substantial increase in the impact of this paradigm over the period studied. This growth is documented by increases not only in the number of faculty selecting the behavioral designation to identify their area of interest, but also by the percentage who self identify. The interesting impact of the behavioral paradigm is also supported by an increase in the number and proportion of the articles using this approach that appear in the more prestigious accounting journals. |
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