Forthcoming Articles

International Journal of Behavioural Accounting and Finance

International Journal of Behavioural Accounting and Finance (IJBAF)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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

Regular Issues

  • Tracing the evolution of investment behaviour research: a Scopus-based bibliometric analysis   Order a copy of this article
    by Syamala Anumolu, Ramesh Kumar Miryala, Vani Gayathri Rudra, Swetha Suram 
    Abstract: The study aims to analyse the trends and publication output on investment behaviour. Data were retrieved from the Scopus database using the keyword Investment Behaviour in title, abstracts and keywords. Limited to the studys scope, 2125 documents were found. Bibliometric analysis was conducted to trace research trends. The Journal of Banking and Finance emerged as the most significant source. Among authors, Wang Y was found to be the most productive author, while Zhongnan University of Economics and Law and China were found to be the leading institution and country, respectively. The findings also highlight the rapid growth of research since 2010, with the gaining significance of behavioural and psychological aspects of investment. The study also depicts thematic clusters and bibliographic coupling patterns. Overall, the findings provide a comprehensive overview of investment behaviour research and offer guidance for future studies.
    Keywords: bibliometric analysis; investment behaviour; financial decision making; research trends; citations.
    DOI: 10.1504/IJBAF.2026.10076160
     
  • The effects of economic status and gender on rational decision-making among Indian households   Order a copy of this article
    by Vipul Singh, Bipin Kumar 
    Abstract: This paper looks at rational decision-making among income and gender segments in the Pauri district of Uttarakhand in India in the context of behavioural economics. It challenges the classical idea of perfectly rational agents. It examines whether the economic state (above poverty line (APL) vs. below poverty line (BPL)) and gender affect the uniformity of personal choices. A 400-responder (200 APL, 200 BPL) structured questionnaire, using scenario based and Likert-scale items, was administered to respondents. Through the Mann-Whitney U test, the study concludes that BPL persons are more rational in a resource-sensitive environment, as they are financially vigilant in the face of economic constraints. Women are also perceived as being more risk-averse and cautious, as well as more rational in several areas of decision-making. On the other hand, the respondents of APL and men tend to be more heuristic or sentimental. The findings suggest a contextual and socially grounded rationality, implying the need for behaviourally informed and demographically focused policy interventions.
    Keywords: rational decision-making; gender differences; APL vs. BPL; behavioural economics; socioeconomic status.
    DOI: 10.1504/IJBAF.2026.10079035