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

Implications of Behavioral Science for Managerial Accounting.

View Full Paper
Ask AI
Bookmark
Share

Authors

JBJacob G. BirnbergRNRaghu Nath

Discussion

Loading...

Member takes

Overview

This article investigates behavioral science's role in managerial accounting, suggesting improved outcomes for organizations.

Key Points

  • The study aims to explore how behavioral science can inform and improve managerial accounting practices.
  • Conducted a literature review on behavioral dimensions in accounting problem areas.
  • Analyzed the relationship between organizations and individuals in accounting contexts.
  • Examined management control systems in relation to standard setting, audit functions, and data reporting.
  • Highlighting the need for a behavioral approach to enhance managerial decisions.
  • Suggesting that decentralization might alleviate some accounting challenges.
  • Identifying gaps in prior research regarding organizational dynamics and accounting data.

Cite This Study

Birnberg et al. (1967) studied this question.

synapsesocial.com/papers/69ba44154e9516ffd37a5fd1https://doi.org/10.2308/tar-4481967
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. 2Behavioral Assumptions of Management Accounting – Report of a Field of Study.1968
  3. 3Behavioral Accounting--A Personal View.1989
  4. 4Report of the Committee on the Relationship of Behavioral Science and Accounting.1974 · 1 citations
  5. 5Information Systems and Managerial Accounting.1968