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March 18, 2026The Accounting Review

Behavioral Accounting Research As A Source For Experiential Teaching Aids: An Example.

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Authors

WUWilfred C. Uecker

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Overview

This article demonstrates how behavioral accounting research enhances teaching methods, enabling better student engagement with accounting concepts.

Key Points

  • Investigate how behavioral accounting research can inform the development of experiential teaching methods in accounting education.
  • Development of a behavioral decision simulation based on prior research.
  • Adaptation of simulation to enable experiential learning in accounting.
  • Contrast between subjective and normative evaluation processes during the simulation.
  • The simulation allows students to engage in information evaluation actively.
  • Students can compare their subjective evaluations with those of a normative model.
  • Classroom discussions arise from contrasting evaluation processes, enhancing understanding of human information processing in accounting.

Cite This Study

Wilfred C. Uecker (1981) studied this question.

synapsesocial.com/papers/69ba424e4e9516ffd37a274ahttps://doi.org/10.2308/tar-4482678
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Research in Behavioral Accounting Courses: An Approach.1977
  2. 2A Classroom Experience in the Behavioral Implications of Accounting Performance Evaluation Measurements.1973
  3. 3Behavioral Accounting--A Personal View.1989
  4. 4Teaching Behavioral Aspects of Performance Evaluation: An Experiential Approach.1985
  5. 5Using an Experimental Economics Approach in Behavioral Accounting Research.1998