Behavioral Accounting in Retrospect and Prospect.
这篇导论评论了四篇行为会计文献综述，探讨了该领域兴起的原因、已取得的进展以及未来研究方向，强调跨学科视角的整合问题。
Abstract This introductory essay comments on the four subsequent reviews of the behavioral accounting literature. The essay emphasizes the factors that have been implicated in the emergence of the behavioral accounting literature, the cumulative progress that has been achieved and the need for further work. Accepting the diversity of the human sciences, the discussion also notes the problems that can emerge when one perspective is used to encapsulate the perspectives and approaches of another. Hoping that in the future behavioral accounting researchers will be able to articulate a more mature intellectual stance, the essay elaborates on some of the ways in which this might be achieved.