Abstract This paper presents a historical analysis of the development of behavioral thought in accounting. Representative events, journal articles, books, and individuals that contributed to the evolution of this multidisciplinary research area are identified within a temporal perspective. BR This paper investigates the literature and events that influenced the development of what is one of the major accounting research schools of thought. Behavioral accounting research (BAR) is a multidisciplinary field that draws from the theoretical constructs of the behavioral sciences. To appreciate the historical development of this field requires a common understanding of what constitutes BAR. The term "behavioral accounting" has no precise definition. As an example, Bruns noted that "… the question of how broadly behavioral accounting should be defined will have to be solved on an ad hoc basis by each researcher" 1973, p. 124. When Hofstedt 1976 examined the literature in BAR he adopted a classification criterion which he referred to as "I know it when I see it"1 1976, p. 47. One of the most encompassing definitions was provided by Hofstedt and Kinard.
Alan T. Lord (Sun,) studied this question.