A Review and Assessment of Behavioral Accounting Research in Government
Journal of Accounting Literature
ISSN or ISBN
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.
Kidwell, Linda and Lowensohn, Suzanne, "A Review and Assessment of Behavioral Accounting Research in Government" (2011). HCBE Faculty Articles. 1090.