Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research

Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically cognitively process react to information controls. We conduct a systematic review of literature evaluate whether are incorporating into their work building field ‘neuroaccounting.’ To do so, we identify that relates questions research, addresses or tasks but has implications for neuroaccounting investigates using technologies. then classify two broad topic areas analogous the decision-facilitating (how individuals information) decision-influencing respond controls) roles accounting, map relationships within each over time. observe in is coalescing new field, neuroaccounting, ways mirror pattern development similar neuroeconomics – indicating indeed taking place on stage behavioral research. Our provides framework future at nexus unique insights ‘black box’ cognitive processing contexts.