Forthcoming and Online First Articles

International Journal of Behavioural Accounting and Finance

International Journal of Behavioural Accounting and Finance (IJBAF)

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International Journal of Behavioural Accounting and Finance (2 papers in press)

Regular Issues

  • A systematic literature network analysis on the development of behavioural accounting research   Order a copy of this article
    by Valentina Minutiello, Patrizia Tettamanzi 
    Abstract: Different fields of research have conducted studies on the topic of Behavioural Research. Accounting researchers’ attention to this topic has recently started to grow and, consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of Behavioural Accounting Research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology, called “Systematic Literature Network Analysis” was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper’s contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research.
    Keywords: behavioural research; BAR; behavioural accounting research; accounting research; literature review; SLNA; systematic literature network analysis.
    DOI: 10.1504/IJBAF.2023.10059989
  • Impact of business education of owners and financial support on investment in socially responsible ventures   Order a copy of this article
    by Amarjit Gill, Harvinder S. Mand, Neil Mathur 
    Abstract: This study tested the impact of business education of owners (BE_OWNERS) and foreign family members’ financial support (FFM_FS) on investment in socially responsible ventures (INVEST_SRVs). Our survey research collected data from family business owners from India. As baseline methods, we used the ordinary least square (OLS) and ordered logistic regressions to test hypotheses and two-stage least square regressions to reduce endogeneity issues. Our survey analysis shows that business education of family business owners education increases FFM_FS and INVEST_SRVs. FFM_FS, in turn, increases internal financing sources (IFS) and INVEST_SRVs. Foreign family members’ financial support and IFS moderate the relationship between BE_OWNERS and INVEST_SRVs. The empirical survey analysis of this study contributes to the literature on the impact of BE_OWNERS and FFM_FS on INVEST_SRVs. Academia may find our research data analysis beneficial to develop further studies on the effects of BE_OWNERS and FFM_FS on investment in socially responsible ventures.
    Keywords: business education of owners; foreign family members’ financial support; investment in socially responsible ventures; India.
    DOI: 10.1504/IJBAF.2023.10060418