The Ascendancy of the Behavioral Paradigm in Accounting: The Last 20 Years. | Synapse
June 15, 2026
The Ascendancy of the Behavioral Paradigm in Accounting: The Last 20 Years.
Key Points
This paper aims to explore the evolution and significance of the behavioral paradigm in accounting over the last two decades.
Analyzed the increase in accounting faculty focusing on behavioral approaches.
Reviewed the growth in behavioral research publications in accounting.
Significant rise in the number of accounting faculty with a behavioral orientation.
Increase in the volume of behavioral accounting research published.
Abstract
Abstract Traces the growth of the behavioral paradigm in accounting. Background on the topic; Growth in accounting faculty with a behavioral orientation; Growth in behavioral research.