A systematic literature network analysis of the development of behavioural accounting research Online publication date: Mon, 01-Jul-2024
by Valentina Minutiello; Patrizia Tettamanzi
International Journal of Behavioural Accounting and Finance (IJBAF), Vol. 7, No. 2, 2024
Abstract: Different fields of research have conducted studies on the topic of behavioural research. Accounting researchers' attention to this topic has recently started to grow, and consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of behavioural accounting research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology called 'Systematic Literature Network Analysis' (SLNA) was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper's contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research.
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