Behavioral Accounting: The Research and Practical Issues

by Ahmed Riahi-Belkaoui

This book is useful, readable and intelligent survey of the emerging field of behavioral accounting, a field that is doing much to narrow the gap between accounting and behavioral scholars and practitioners.
Personnel Psychology

The relatively new field of behavioral accounting relies on the application of behavioral concepts from the social sciences for an understanding of the forces that underlie the accounting environment. Here, Belkaoui presents the first comprehensive survey of behavioral accounting theories and findings, organizing them into a systematic framework for the further study of behavioral accounting issues and questions. The result is a new understanding of the behavioral environment of accounting and a guide to solving practical behavioral problems that result from the preparation and use of accounting information.

As Belkaoui demonstrates, the quality of accounting information is often adversely affected by human perceptions, attitudes, predispositions, and other behavioral characteristics. Belkaoui fully explores the behavioral underpinnings of the problem by examining the behavioral dimensions of a wide range of accounting issues and practices contingency approaches to the design of accounting systems; functional and data fixation; the practice of slack; accounting and language; goal setting, participative budgeting and performance; the human resource considerations in public accounting firms; and, finally, cultural determinism in accounting. By offering both a realistic appraisal of the theories behind behavioral accounting and a cogent statement of the questions still left unanswered, Belkaoui makes a major contribution to the ongoing inquiry into the influence of behavioral factors on accounting practice.

190 pages, Hardcover

First published May 23, 1989

About the author

EDUCATION
Ph.D: Syracuse University, January 1973, Accounting.
MBA: University of Illinois, June 1970, Controllership.
HEC: Institut des Hautes Etudes Commerciales, Universite de Tunis, June 1967,Business Administration.
BME: Baccalaureat Mathematiques Elementaires, Lycee Carnot, June 1964, Mathematics.
CMA Certified Management Accountant, Society of Management Accountants of Ontario, Canada, 1978.

ACADEMIC EXPERIENCE
July 2004-Present: Emeritus professor of Accounting, University of Illinois at Chicago
July 2000-2003: University Scholar, UIC
July 1996-2001: CBA Distinguished Professor of Accounting, UIC
July 1981-Present: Professor, University of Illinois at Chicago
July 1980-1981: Associate Professor, University of Ottawa
July 1979-1980: Associate Professor, University of Chicago (Visiting)
July 1973-1979: Assistant, then Associate Professor, University of Ottawa

RESEARCH &
TEACHING INTERESTS
Teaching interests focus on financial, managerial and international accounting.

Research interests focus on the empirical analysis of the effectiveness of internal and external communications, language and accounting, and social accounting.