Neuroaccounting: Neural Foundations of Financial Decision Making
Type
fundamental research project
Start Date
December 1, 2012
End Date
November 30, 2014
Status
ongoing
Keywords
Behavioral Accounting
Neuroscience
Neuroeconomics
International Financial Reporting
Neuroaccounting
Description
The focus of the proposed research is to open up the "black box" of humans and to investigate the reciprocal interaction of accounting subjects and accounting systems in the context of the complex international financial reporting standards (IFRS). In order to achieve this, an interdisciplinary and multimethodological research that combines accounting, psychology and neuroscience, will be conducted. This integrative approach of several disciplines will not only significantly contribute to the existing field of behavioral accounting research but will also have practical implications for financial statement preparers and financial statement users and is therefore highly relevant.
Member contributor(s)
Funder
Topic(s)
Behavioral Accounting Research
Method(s)
Experimente
fMRI (functional Magnetic Resonance Imaging)
Notes
[http://www.aca.unisg.ch/de/Chairs+and+HonoraryProfs/Leibfried/Neuroaccounting Neuroaccounting]
[http://www.aca.unisg.ch/en/Chairs+and+HonoraryProfs/Leibfried/Neuroaccounting Neuroaccounting]
[http://www.aca.unisg.ch/en/Chairs+and+HonoraryProfs/Leibfried/Neuroaccounting Neuroaccounting]
Range
School
Range (De)
School
Eprints ID
219392
Funding code
2230380