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Volume 1, Issue 2
1 December 1988
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Accounting, Auditing & Accountability
Accounting, Auditing & Accountability Cover Image for Volume 1, Issue 2
Literature Review| December 01 1988

Perspectives on Accounting Systems and Human Behaviour

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Kenneth R. Ferris
Southern Methodist University, USA
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Mark E. Haskins
University of Virginia, USA
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 2051-3151
Print ISSN: 0951-3574
© MCB UP Limited
1988
Accounting, Auditing & Accountability (1988) 1 (2): 3–18.
https://doi.org/10.1108/EUM0000000004621

The extant literature with regard to the impact of accounting systems on human behaviour is described. How accounting systems, the components of such systems and the information produced by such systems induce both intended and unintended behavioural outcomes is focused on.

Keywords: Accounting, Accounting Systems, Decision Making, Individual Behaviour
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© MCB UP Limited
1988
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