HCBE Faculty Articles
Title
A Review and Assessment of Behavioral Accounting Research in Government
Document Type
Article
Publication Date
2011
Publication Title
Journal of Accounting Literature
ISSN or ISBN
0737-4607
Volume
30
First Page
41
Last Page
67
Abstract/Excerpt
We synthesize the literature on governmental accounting that utilizes behavioral research models. We identify topical areas of research and evaluate the subjects examined within the unique governmental environment. We find that much behavioral research in governmental accounting from 1991-2007 addressed budget-related topics, followed by auditing issues. There is a recent trend toward performance measurement and away from decision usefulness research. While relevant findings were noted in a number of areas, there is an overall lack of consistent streams of research, which may diminish the influence of the findings to the academic and professional communities.
NSUWorks Citation
Kidwell, Linda and Lowensohn, Suzanne, "A Review and Assessment of Behavioral Accounting Research in Government" (2011). HCBE Faculty Articles. 1090.
https://nsuworks.nova.edu/hcbe_facarticles/1090
