Readings in Behavioral Accounting Research
12:30-1:30 PM in the Accounting Conference Room (unless noted otherwise below)
| Date | Topic and Readings |
|
March 8 |
Choices, Values and Frames Kahneman, D., and A. Tversky, 1984, Choices, Values and Frames, American Psychologist (39:4): 341-350 (Reprinted as Ch. 1 in Kahneman, D., and A. Tversky (Eds.), Choices, Values and Frames. New York: Cambridge University Press and the Russell Sage Foundation, 2000). Kahneman, D., and A. Tversky, 1979, Prospect theory: An analysis of decisions under risk, Econometrica (47), 313-327 (Reprinted as Ch. 2 in Kahneman, D., and A. Tversky (Eds.), Choices, Values and Frames. New York: Cambridge University Press and the Russell Sage Foundation, 2000). |
|
April 1 |
Framing and Mental Accounting Johnson, E., Hershey, J. Meszaros, J., and H. Kunreuther (1993). "Framing, Probability Distortions and Insurance Decisions." Journal of Risk and Uncertainty 7: 35 - 51. Levin, I., Schneider, S., and G. Gaeth., et al. (1998). "All Frames are Not Created Equal: A Typology and Critical Analysis of Framing Effects." Organizational Behavior and Human Decision Processes 76(2): 149 - 188. Thaler, R. (1999). "Mental Accounting Matters." Journal of Behavioral Decision Making 12: 183 - 206. |
|
April 22, |
Belief and Disbelief of Claims Cain, D., Lowenstein, G., and D. Moore. "The Dirt on Coming Clean: Perverse Effects of Disclosing Conflicts of Interest." Journal of Legal Studies 34 (2005). Gilbert, D., Tafarodi, R., and P. Malone. "You Can't Believe Everything You Read." Journal of Personality and Social Psychology 65 (1993): 221-233. |
|
June 16, |
Trust, Cooperation, and Control Berg, Joyce; Dickhaut, John W.; McCabe, Kevin A. Trust, Reciprocity, and Social History. Games and Economic Behavior, July 1995, v. 10, Issue 1, pp. 122-42. Coletti, Angela L.; Sedatole, Karen L.; Towry, Kristy L. The Effect of Control Systems on Trust and Cooperation in Collaborative Environments. Accounting Review, April 2005, Vol. 80 Issue 2, p477, 24p. Tenbrunsel, Ann E.; Messick, David M. Sanctioning Systems, Decision Frames, and Cooperation. Administrative Science Quarterly, December 1999, Vol. 44 Issue 4, p684, 24p. |
|
June 24, |
Social Identity Theory and Creating Culture in the Laboratory Weber, R. and C. Camerer (2003). Cultural Conflict and Merger Failure: An Experimental Approach. Management Science 49(4) Brown, Rupert (2000). Social Identity Theory: Past Achievements, Current Problems and Future Challenges. European Journal of Social Psychology 30, 745–778. |
