Abstract Given the explosion in behavioral accounting research over the last: 15 years, the purpose of this paper is to provide an overview of current behavioral accounting research opportunities. The paper addresses three questions: What is getting published and where is it getting published? What research questions are generating the most interest in the subfields of accounting information systems, auditing, financial accounting, managerial accounting, and taxation? What are the generally accepted findings of this research activity, and where are the potentially productive research opportunities? Particular attention is given to research methods and findings that may transfer across accounting subfields. Research opportunities are discussed first in terms of accounting subfields, and then in terms of three broad themes: (1) knowledge and expertise, (2) technology and decision aids, and (3) group processes, organizational choice and culture.
E. Michael Bamber (Mon,) studied this question.