Shields - ABO Editor Panel 2007

8/7/2019 Shields - ABO Editor Panel 2007

1/15


2/15

2

PURPOSE

1. Under-researched topics, under-utilized theoriesor methods

2. Boundaries of behavioral research, especially therole of archival research in behavioral research


3/15

3

ABO and BRIA: MISSION

Accounting, Behavior and Organizations Section

The mission of the ABO Section is to encourageexcellence in research and education about the interfacebetween behavioral and organizational sciences and

accounting.

Behavioral Research in Accounting Original research relating to accounting and how it

affects and is affected by individuals and organizations

Theoretical papers and papers based on empiricalresearch (e.g., field, survey, and experimental research)are appropriate.


4/15

4

WHAT IS BEHAVIORAL SCIENCE?

(FromW

ikipedia)

Behavioral science includes disciplines that exploreactivities of and interactions among organisms in thenatural world.

Systematic analysis and investigation of human behaviorthrough controlled and naturalistic experimental observationsand rigorous formulations

Behavioral science investigates decision processes and

communication strategies within and betweenorganisms in a social system.


5/15

5

TWO BRANCHES OF BEHAVIORAL SCIENCE

Behavioral science links the natural and socialsciences

Two branches of behavioral science

Social-communication sciences: anthropology, OB,organizational studies & psycho-economics, socialnetworks, memetics, organizational ecology

Neural-decision sciences: psychology includingsocial psychology, cognitive organization theoryand consumer psychology, psychobiology,management science and operations research,social neuroscience


6/15

6

WHAT IS ORGANIZATIONAL SCIENCE?

(FromW

ikipedia)

Organizational studies, organizationalbehavior, and organizational theory are

related terms for the academic study oforganizations, examining them using the methodsof economics, sociology, political science,anthropology, and psychology. Related practicaldisciplines include strategic management, human

resources, and industrial and organizationalpsychology.


7/15

7

ORGANIZATIONAL STUDIES

Organizational studies encompasses the study oforganizations from multiple viewpoints, methods,and levels of analysis. For instance, a traditionaldistinction is between the study of "micro"organizational behavior -- which refers to

individual and group dynamics in anorganizational setting -- and "macro"organizational theory which studies wholeorganizations, how they adapt, and the strategiesand structures that guide them. To thisdistinction, some scholars have added an interestin "meso" -- primarily interested in power, culture,and the networks of individuals and units inorganizations -- and "field" level analysis whichstudy how whole populations of organizationsinteract.


8/15

8

ORGANIZATION SCIENCE

Organization Science is ranked among the topjournals in management by the Social ScienceCitation Index in terms of impact and is widelyrecognized in the fields of strategy, management,

and organization theory. Organization Scienceprovides one umbrella for the publication ofresearch from all over the world in fields such asorganization theory, strategic management,

sociology, economics, political science, history,information science, communication theory, andpsychology.


9/15

9

BRIA PROFILE

1990 (vol 2) 2000 2004/5/6/7Individual 100% 82% 90%

Subunit/Team 18% 5%

Organization 5%

Economics 10%

OB 29% 9% 7%

Psychology 71% 91% 80%

Strategy 2%

Archival

Case/Field

Experiment 43% 64% 77%

Survey 57% 36% 23%


10/15

10

BOUNDARIES CAN BE OPPORTUNITIES

Boundaries are constraints only if objects(research) fully occupies the space within the(mission-statement) boundaries

Otherwise, boundaries are opportunities toexpand the actual research space out to theintended research space

Mission statements of ABO and BRIA are not verylimiting

Most of the opportunities for research intended bythese mission statements have not been exploited


11/15

11

OPPORTUNITIES FOR RESEARCH

Many opportunities to research under-researched areaswithin the ABO/BRIA mission-statement space Identified on the following slides in bold

1. Macro (organizational) and meso (linking micro & macro)

2. Theoretical perspectives other than psychology,including neuroscience and sociology John Dickhaut is leader in neuroscience research on accounting Two recipients of the ABO Notable (Lifetime) Contribution Award

in Behavioral Accounting Literature Anthony Hopwood and

Mark Dirsmith have distinguished themselves for theirorganizational sociology research, yet BRIA does not publishsuch research!

3. Research methods other than experiments, includingqualitative and quantitative archival and case/field

studies


12/15

12

TWO BRANCHES OF BEHAVIORAL SCIENCE

Behavioral science links the natural and socialsciences

Two branches of behavioral science

Social-communication sciences:anthropology, organizational behavior,organizational studies & psycho-economics,social networks, memetics, organizationalecology

Neural-decision sciences: psychology includingsocial psychology, cognitive organizationtheory and consumer psychology,psychobiology, management science and

operations research, social neuroscience


13/15

13

WHAT IS ORGANIZATIONAL SCIENCE?

(FromW

ikipedia)

Organizational studies, organizationalbehavior, and organizational theory are related

terms for the academic study of organizations,examining them using the methods of economics,sociology, political science, anthropology,and psychology. Related practical disciplinesinclude strategic management, human

resources, and industrial and organizationalpsychology.


14/15

14

ORGANIZATIONAL STUDIES

Organizational studies encompasses the study oforganizations from multiple viewpoints, methods,and levels of analysis. For instance, a traditionaldistinction is between the study of "micro"organizational behavior -- which refers to

individual and group dynamics in anorganizational setting -- and "macro"organizational theory which studies wholeorganizations, how they adapt, and thestrategies and structures that guide them.To this distinction, some scholars have added an

interest in "meso" -- primarily interested inpower, culture, and the networks ofindividuals and units in organizations -- and"field" level analysis which study howwhole populations of organizations interact.


15/15

15

ORGANIZATION SCIENCE

Organization Science is ranked among the topjournals in management by the Social ScienceCitation Index in terms of impact and is widelyrecognized in the fields of strategy, management,

and organization theory. Organization Scienceprovides one umbrella for the publication ofresearch from all over the world in fields such asorganization theory, strategic management,sociology, economics, political science,history, information science, communicationtheory, and psychology.

Shields - ABO Editor Panel 2007

Documents

Transcript of Shields - ABO Editor Panel 2007