A new classification of topics in behavioral accounting: current research direction from BRIA journal in the past 10 years

The purpose of this study is to analyze and examine the research content and method which was used in BRIA during 2005-2014 in order to depict the research direction and development of behavioral aspect in accounting over the past decade. The analysis is done by comparing the article content (scope), category of topic, and research method. The scope of behavioral accounting is classified according to Siegel & Marconi (1989). The article topic is classified using Birnberg and Shield (1989) taxonomy which has been modified by Meyer and Rigsby (2001). Descriptive analysis technique is used to analyze data. The analysis result shows that the behavioral accounting research scopes are dominated by topics about (1) the strategy/method to alter human behavior (29.75%); (2) the handling of human can affect the subject’s behavior (27.27%); and (3) the effect of accounting system to human behavior (13.22%). As much as 47.09% of articles discuss the behavioral accounting topics outside of Siegel & Marconi’s (1989) scopes, which are the handling of human can affect the subject’s behavior; research methodology related to behavioral aspect in accounting; building a model related accounting professions; and the use of theory to analyze human behavior in accounting discipline.