Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

Behavioral Assumptions of Management Accounting – Report of a Field of Study.

View Full Paper
Ask AI
Bookmark
Share

Authors

ECEdwin H. Caplan

Discussion

Loading...

Member takes

Overview

Field study reveals traditional views dominate behavioral assumptions in management accounting, indicating potential biases.

Key Points

  • This research aims to explore the behavioral assumptions underlying management accounting practices.
  • Analysis of two theoretical models related to management accounting behavior.
  • Examination of underlying assumptions in the models.
  • Comparison between traditional accounting views and alternative perspectives.
  • Management accountants often align with traditional behavioral views.
  • Findings suggest a lack of engagement with alternative behavioral theories.
  • Implications indicate potential biases in accounting practices.

Cite This Study

Edwin H. Caplan (1968) studied this question.

synapsesocial.com/papers/69ba42dc4e9516ffd37a3840https://doi.org/10.2308/tar-4484193
View Full Paper
Ask AI
Bookmark
Share

Also Consider

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

  1. 1Behavioral Assumptions of Management Accounting.1966
  2. 2Implications of Behavioral Science for Managerial Accounting.1967
  3. 3Behavioral Accounting--A Personal View.1989
  4. 4Report of the Committee on the Relationship of Behavioral Science and Accounting.1974 · 1 citations
  5. 5Behavioral Accounting: Accounting and Behavior with Technological Influences2024