1. Handbook
  2. Subjects
  3. Behavioural Research in Accounting

Behavioural Research in Accounting (ACCT90039)

Graduate courseworkPoints: 12.5On Campus (Parkville)

Or view archived Handbooks


Year of offer2018
Subject levelGraduate coursework
Subject codeACCT90039
FeesSubject EFTSL, Level, Discipline & Census Date

This subject examines research relating to how accounting affects, and is affected by, people. Investigations of accounting related judgments, decision making and organisational behaviours will be studied. Conceptually the subject will be founded on contrasting analyses from three perspectives: normative (e.g. economics-based), descriptive (e.g., psychology-based) and prescriptive (current or proposed accounting related practices). Topically recent exemplars of research across the major accounting subfields (e.g., financial, managerial, assurance and systems) will be analysed and critiqued. Methodologically this subject will examine studies employing experiments and other methods common to behavioural research in accounting.

Intended learning outcomes

On completion of the subject, students will be able to:

  • Critically discuss the scope and themes of experimental and behavioural research in accounting across the subfields of the discipline.
  • Compare, contrast and synthesize normative, descriptive and prescriptive research into accounting related judgments, decisions and organisational behaviours.
  • Analyse accounting questions and issues using frameworks and theories from the behavioural sciences.
  • Critically evaluate accounting research employing experiments and other methods of behavioural research.

Generic skills

  • High level of development: oral communication; written communication; collaborative learning; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; accessing data and other information from a range of sources; receptiveness to alternative ideas.
  • Moderate level of development: problem solving; synthesis of data and other information; evaluation of data and other information; teamwork.
  • Some level of development: use of computer software.

Last updated: 11 January 2018