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Perspectives on Accounting Systems and Human Behaviour

Kenneth R. Ferris (Southern Methodist University, USA)
Mark E. Haskins (University of Virginia, USA)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 1 December 1988

3077

Abstract

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

Citation

Ferris, K.R. and Haskins, M.E. (1988), "Perspectives on Accounting Systems and Human Behaviour", Accounting, Auditing & Accountability Journal, Vol. 1 No. 2, pp. 3-18. https://doi.org/10.1108/EUM0000000004621

Publisher

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MCB UP Ltd

Copyright © 1988, MCB UP Limited

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