Using Psychology Theories in Archival Financial Accounting Research.

The article considers the use of psychology theories in experimental financial accounting papers and finds that 72% of experimental papers use only psychological methods while only 2% of archival financial accounting papers do so. Acknowledging that financial accounting issue necessarily involve decision makings, the article argues that psychological examinations of motivation add to an understanding of accounting actions. The article considers accounting papers from financial journals for the past twelve years including "The Accounting Review," "Contemporary Accounting Research," "Journal of Accounting and Economics," "Journal of Accounting Research," and "Review of Accounting Studies."