Musings on Accounting Research by Steve

This just in . . . . .

I am delighted to inform you that Behavioral Research in Accounting (BRIA) is now freely accessible online to *all* AAA members rather than to Accounting Behavior and Organizations (ABO) section members only. As work published in BRIA addresses all substantive areas of accounting, we at ABO believe that BRIA has the potential to inform research across all AAA sections. For example, the Editorial Team at BRIA recently issued a call for research that discusses and/or illustrates advances in behavioral methods, methodologies, and theories. Such research has the potential to contribute to all functional areas of accounting.

On behalf of ABO, I proudly invite you to access all published and online early Behavioral Research in Accounting articles.

To view BRIA, as well as the rest of the AAA collection, visit the Digital Library.

You can learn more about BRIA here: http://aaahq.org/ABO/Publications/BRIA

To submit your work to BRIA, please do so at: http://bria.allentrack.net

Sincerely,

Alisa G. Brink

2017-2018 President

Accounting Behavior and Organizations

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The end of the week from bria . . . .

So folks that is the end of the week from BRIA.  And incidentally it marks the end of my first 100 days as senior editor (more or less).  One thing I have learned is that you have only a brief window to innovate during one time as a senior editor of a journal.  All too soon you get bogged down in the day to day administration of the journal.  That does not mean you see no more innovations at BRIA (stay tuned for the announcement of Registered Replication Reports) but the pace cools off considerably.

So after all these calls, we need some folks to pick up the phone (or in this day and age hit the accept call button on the smart phone) and answer the call.  I can only place the call, YOU need to answer!!!!!!

And remember . . . . . .   check out the BRIA website at http://aaahq.org/ABO/Publications/BRIA

 

A week in bria 5 . . . . . .

Expanding on the call , , , , ,

3.    In a call somewhat replicating Anthony Hopwood’s call for papers in what he called his “biblioscence” section (or to be more precise my interpretation of his call) we express an interest in

a. Papers focusing on important theoretical developments in base disciplines (experimental economics/behavioral finance, psychology, sociology etc.) that the larger behavioral accounting research community should be exposed to.

b. Papers that encourage a constructive dialogue between research methodologies in accounting (i.e. ethical, interpretive, critical and positivist).

I get really tired of folks that shout “my method is better than your method.” I would like to see a constructive dialogue across research methods that explores their intersections and highlights what we can learn from different approaches.

For more details, see the Expression of Editorial Interest at

http://aaahq.org/Portals/0/Users/029/13/3613/Expression%20of%20Editorial%20Interest%20in%20Methods%20v%201.1.pdf

A week in bria 4 . . . .

Enchancing the last call!!!!  At BRIA we are interested in :

2. Methods papers that address study design and analysis issues. These papers could focus on:

  1. Statistical issues (e.g. how to use a particular technique in behavioral accounting research or how to correct prior misuse of a technique that has been used in behavioral accounting research).
  2. How to use a particular technique or construct (e.g., accounting applications of how to use of qualitative software for analysis of qualitative data, how to do interviews, how to set up a survey).
  3. Broad issues related to designing research (e.g. how to carry out a field study with particular application to accounting, how to carry out an experiential survey.

Check out the BRIA website for more details including references to example papers.

http://aaahq.org/Portals/0/Users/029/13/3613/Expression%20of%20Editorial%20Interest%20in%20Methods%20v%201.1.pdf

 

A week in bria 3 . . . .

A new call(ing)

Okay, enough poor puns that are just for fun . . . . .  Now some real stuff!!!

Behavioral Research in Accounting should be the natural home for articles that discuss behavioral methods and methodology. Hence, the Editorial Team at BRIA is interested in receiving manuscripts that discuss and/or illustrate advances in behavioral methods, methodologies and theories.  To understand this call better – three examples:

Example 1

  1. Papers that serve to validate the creation of a survey scale or experimental variable measure of a construct of interest to accounting researchers, or to validate that a scale/measure transferred from another domain reflects a critical accounting attribute.
    1. This sort of study would require following a generally accepted method for scale/measure development to show that the scale/measure is conceptually distinct from close rival measures and results in a stable measurement. Those writing papers in this line should consider Churchill (1979) and its descendants (e.g. MacKenzie et al., 2011) as exemplars of how to do scale/measure development.

Almost every other area of management research separates the scale/measure development and validation from the substantive use of the validated scale/measure to study an issue.

Check out the BRIA website for more details including references to example papers.

http://aaahq.org/Portals/0/Users/029/13/3613/Expression%20of%20Editorial%20Interest%20in%20Methods%20v%201.1.pdf

 

This just in . . . . Thaler wins Nobel Prize in Economics

I get quite a chuckle out of this announcement.  Way back in 1989 I took a finance doctoral seminar, where I challenged some of the professor’s then almost religious beliefs in market efficiency!!!!  On the final exam, I started my answer to the first question with a quote from Debondt and Thaler 1985!!  Do you know how hard it is to have the Professor pick up your exam paper, glance at the start of your answer and start laughing . . . . . . . Well I do 🙂

Well almost 30 years later who is laughing now????  It was so obvious to me based on real world experience with investing that markets were often not efficient (1987 stock market crash in October was recent in my mind during that finance course) no matter how weakly one defined efficiency, that information was not processed costlessly, that individual systematic biases had to be reflected in markets, and that Lord Keynes (of Keynesian economics fame) had to have something right when he based his theories on, in part, “the animal spirits of the markets”!

So lets see, that makes Herbert Simon, Daniel Kahneman and Richard Thaler all Nobel Prize winners in economics!!!!  Too bad Amos Tversky had not lived long enough for him to be awarded it as well . . . . . .

For social and behavioral types, a day to celebrate!!!!

A week in bria 2 . . . . .

Day 2

Guidance on replications studies.  You asked – we answered!

http://aaahq.org/Portals/0/Users/029/13/3613/BRIA%20replication%20guideance.pdf

In response to calls to explain BRIA’s policy on replication and to help identify what a replication is, I am providing the following thoughts  (see the link above or if it does not work on your browser go to the ABO Section pages on the AAA website looking for BRIA). These thoughts are not a policy nor a promise to follow them literally but merely suggestions of an editor as to how one might approach replication research. The key message is contained in the last two sentences: “it is important to consider ex ante exactly what you as a researcher hope to contribute by carrying out a replication study or a replication with an extension. Further, as an author you need to be able to justify the importance of the replication and justify departures from an exact replication based on theory.”