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The Accounting Review Vol. 56 No. 2 1981

Behavioral Accounting Research As A Source For Experiential Teaching Aids: An Example.

Wilfred C. Uecker

Associate Professor of Accounting, University of Iowa 1

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.

DOI
10.2308/tar-4482678
Volume
56
Issue
2
Pages
366-382
Language
en
Sources
openalex crossref

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