HCBE Faculty Articles

Title

A Review and Assessment of Behavioral Accounting Research in Government

Document Type

Article

Date

2011

Publication Title

Journal of Accounting Literature

ISSN or ISBN

0737-4607

Volume

30

First Page

41

Last Page

67

Description

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.

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