Behavioral Sciences in the Accounting Curriculum.

Abstract The article discusses behavioral sciences in the accounting curriculum. The author has outlined various approaches to introducing behavioral sciences material into the accounting curriculum. In recent years, interest in the relationships between behavioral sciences and accounting has increased. A decade ago, only a handful of teachers would have agreed that an accounting curriculum should consider concepts and findings from the behavioral sciences. Today the number of teachers concerned about integrating behavioral science concepts and knowledge into their accounting curricula is much larger. Most students in accounting are now studying the behavioral sciences. They do this because of wide ranging curricula in schools of business administration, requirements for graduation almost always include some psychology, sociology, organization theory, or other courses of study in what are called behavioral sciences. Therefore, one way with which questions of the relationships between accounting and behavioral sciences can be dealt is to merely maintain the status quo.