Behavioral Accounting Research As A Source For Experiential Teaching Aids: An Example.
提出将行为会计研究用于开发体验式教学方法，并描述了一个行为决策模拟案例，帮助学生对比自身信息评估过程与规范模型，促进课堂讨论。
Abstract ABSTRACT: In 1974, the AAA Committee on the Relationship of Behavioral Science and Accounting called for the development of teaching methods that enabled students to experience behavioral aspects of accounting. This article suggests behavioral accounting research as an important source for the development of such teaching methods. As an example, a behavioral decision simulation adapted from prior research is described, The simulation enables the student to experience the information evaluation method and enables him to contrast his subjective evaluation process with the evaluation process prescribed by a normative model. The article illustrates how this contrast can serve as a basis for classroom discussion of human information processing issues in accounting.