haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 29 / 54
| Tekijä: | Maines, L. |
| Otsikko: | The role of behavioral accounting research in financial accounting standard setting |
| Lehti: | Behavioral Research in Accounting
1994 : SUPPLEMENT, VOL. 6, p. 204-212 |
| Asiasana: | ROLES BEHAVIOURAL ACCOUNTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | This essay addresses the issue of how behavioral accountants can contribute to ex ante financial accounting policy research. In the essay, the author discusses the comparative advantages of behavioral accounting researchers, specific ways in which behavioral accounting research can contribute to financial accounting standard setting, concerns about and potential obstacles to this research, and ways to improve communication between behavioral researchers and FASB. |
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