Behavioral Accounting Experiments in Market and Game Settings

  • William S. Waller


Behavioral accounting research concerns the implications of empirically valid assumptions about human behavior for economic decision-making in relation to accounting systems. Past experiments in the area typically used non-interactive settings. This paper discusses the prospects for re-setting the setting of behavioral accounting experiments to include interactive processes. As background, the first section explains the unique role of behavioral ac­counting research, relative to other areas of accounting research. The second and third sections discuss the prospects for behavioral accounting experiments in market and game settings, respectively. The last section provides conclud­ing remarks.


Loss Aversion Ambiguity Aversion Price Offer Historical Cost Market Setting 
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Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • William S. Waller
    • 1
    • 2
  1. 1.University of ArizonaUSA
  2. 2.Hong Kong University of Science and TechnologyHong Kong

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