The
lucky cat, a traditional Chinese symbol of good fortune. Photo by Juliane
Zielonka.
The past few years have witnessed a growing awareness on the part of accounting educators of the importance of behavioral science to accounting. The report of the Committee on Behavioral Science Content of the Accounting Curriculum concluded with an urgent recommendation to academic accountants to “assume the responsibility of incorporating relevant materials from behavioral science in accounting curricula.” This conclusion was based on the assumption that “If accounting is in fact a behavioral process, then accounting education by definition should include appropriate attention to behavioral considerations.”
Schiff, Michael & Lewin, Arie Y. Behavioral Aspects of Accounting, Prentice-Hall, Inc. 1974, p. vii.
