Choo, Freddie; Tan, Kim - In: Accounting Research Journal 19 (2006) September, pp. 153-158
Behavioral research in accounting deals with the behavior of accountants. As such, it uses accounting subjects … accountants operate in a pressured environment in which they have little or no time to participate in behavioral research. Second … the real world in which they perceive behavioral research as too abstract to have practical value for them to participate …