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A THEORETICAL OVERVIEW OF NEUROACCOUNTING

Year 2021, Volume: 9 Issue: 2, 178 - 187, 22.12.2021

Abstract

The developments in neuroscience in recent years have also affected other branches of science that work on human behavior and response. Accounting is among these branches of science. In general, accounting systems imitate the brain's information processing methods and systems. In addition, studies conducted in recent years reveal the importance of neurons in the human brain in decision-making processes, especially in the field of finance. In this decision-making process, sensory inputs are interpreted by the human brain and transformed into behavior. Therefore, from the point of view of neuroscience, decision making is defined as the behavior of choosing between different alternatives, which emerges as a sensory state in the brain. This situation has led to the need to investigate how accounting information, which is a requirement in the financial decision-making process, is prepared by accountants.As a result of these developments, the thought that accounting is closely related to the human brain; It has led to the study of the function, shape and other properties of the brain, and thus to the emergence of neuroaccounting, where accounting and neuroscience intersect.In neuroaccounting studies, the biological aspects of economic decision-making and accounting-related behaviors, in other words, the physiological structure of neural networks that play a role in the decision-making processes of accountants are examined. Neuroaccounting, which can be said to have emerged as a result of the efforts of accounting researchers from the behavioral accounting tradition to update traditional accounting concepts and define them, enables the application of knowledge and methods in the field of accounting, together with the scientific and technological developments experienced, about the structure, work and shape of the human brain. In this context, the aim of the study is to determine the effects of neuroscience applications on accounting. For this purpose, a detailed literature review will be made, the emergence and development of neuroaccounting, its contributions to the field of accounting and its importance will be tried to be determined.

References

  • Ahmad, Z. A. (2010). Brain in business: The economics of neuroscience. The Malaysian journal of medical sciences: MJMS, 17(2), 1.
  • Alkan, B. Ş. ve Bayramoğlu, G. (2021). Muhasebe Araştırmalarında Göz İzleme Yönteminin Kullanılması Üzerine Kavramsal Bir Çalışma, İSMMMO, Mali Çzüm Dergisi, 31 (167), 167-185. Artienwicz, N. (2016). Behavioral stream in Polish accounting: its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In Neuroeconomics and the decision-making process (pp. 246-261). IGI Global.
  • Babiloni, F., Cincotti, F., Babiloni, C., Carducci, F., Mattia, D., Astolfi, L., Basilisco, A., Rossini, P.M., Ding, L. Ni, Y., Cheng, J., Christine, K., Sweeney, J. & He, B. (2005). Estimation of the cortical functional connectivity with the multimodal integration of high-resolution EEG and fMRI data by directed transfer function. Neuroimage, 24 (1), 118-131.
  • Barton, J., Berns, G.S. & Brooks, A.M. (2014). The Neuroscience Behind the Stock Market's Reaction toCorporate Earnings News. The Accounting Review, 89 (6), 1945-1977.
  • Birnberg, J. G. (2011). Behavioral research in accounting: A proposed framework and review. Behavioral Research in Accounting, 23(1), 1–43.
  • Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1-13.
  • Bloom, F. E. (2013). Chapter 1: Fundamentals of neuroscience. In L. R. Squire, D. Berg, F. E. Bloom, S. du Lac, A. Ghosh, & N. D. Spitzer (Eds.), Fundamental neuroscience, Fourth Edition (pp. 3–13). Academic Press.
  • Braeutigam, S., Stins, J.F., Rose, S.P., Swithenby, S.J., Ambler, T. (2001).Magnetoencephalographic signals identify stages in real-life decision processes, Neural Plast. 8, 241–254.
  • Cajal, R. (1995). Histology of the Nervous System of Man and Vertebrates, History of Neuroscience, Oxford: Oxford University Press.
  • Carvalho, C. V. D. O., Cornacchione, E., Rocha, A. F. D., & Rocha, F. T. (2017). Cognitive brain mapping of auditors and accountants in going concern judgments. Revista Contabilidade & Finanças, 28, 132-147
  • Coricelli, G., Dolan, R. J., & Sirigu, A. (2007). Brain, emotion and decision making: the paradigmatic example of regret. Trends in cognitive sciences, 11(6), 258-265.
  • Coull, J. T., and A. C. Nobre, 1998. Where and when to pay attention: the neural systems for directing attention to spatial locations and to time intervals as revealed by both PET and fMRI. The Journal of Neuroscience, 18 (18): 7426–7435.
  • Da Silva, F. L. (2004). Functional localization of brain sources using EEG and/or MEG data: volume conductor and source models. Magnetic resonance imaging, 22(10), 1533-1538.
  • Demircioğlu, N. E ve Ever, D. (2021). Nörobilimin Muhasebeye Etkisi: Nöromuhasebe, Ömer Halisdemir Üniversitesi, İktisadi ve İdari Bilimler Fakültesi Dergisi, 14 (2), 612-623.
  • Dickhaut, J. (2009). The brain as the original accounting institution. The Accounting Review, 84(6), 1703–1712.
  • Dickhaut, J., S. Basu, K. McCabe, and G. Waymire. (2010). Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons 24 (2):221–255.
  • Farrell, A.M, Goh, J.O. & White, B.J. (2014). The Effect of Performance-Based Incentive Contracts on System 1and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence. The Accounting Review,89 (6), 1979-2010.
  • Finger, S. (2001). Origins of neuroscience: a history of explorations into brain function: Oxford University Press, USA. Glimcher, P. W. (2003). Decisions, Uncertainty, and the Brain. Cambridge, Mass: The MIT Press.
  • Glimcher, P. W., Camerer, C. F., & Fehr, E. (Eds.). (2009). Neuroeconomics: Decision making and the brain. London: Elsevier. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of accounting research, 156-182.
  • Kajanova, J. (2006). The relationship between business finance and accounting. VADYBA (Management), 2, 58–64. Kenning, P., & Plassmann, H. (2005). NeuroEconomics: An overview from an economic perspective. Brain research bulletin, 67(5), 343-354.
  • Lin, H., & Vartanian, O. (2018). A neuroeconomic framework for creative cognition. Perspectives on Psychological Science, 13(6), 655-677.
  • Michel, C. M., Murray, M. M., Lantz, G., Gonzalez, S., Spinelli, L., & de Peralta, R. G. (2004). EEG source imaging. Clinical neurophysiology, 115(10), 2195-2222.
  • Posner, M. I., & Petersen, S. E. (1990). The attention system of the human brain. Annual Review of Neuroscience, 13(1), 25–42. Purves, D., Augustine, G., Fitzpatrick, D., Hall, W., LaMantia, A., McNamara, J., & White, L. (2011). Neuroscience. Sinauer. Sunderland, Mass.
  • Şenel, S. A. ve Darıcı, S. (2018). Psikofizyolojik Tekniklerin Adli Muhasebe Alanında ve Suçun Ortaya Çıkarılmasında Kullanılmasına İlişkin Bir Tartışma: Nöromuhasebe Kavramına Farklı Bir Bakış, Akademik Sosyal Araştırmalar Dergisi, 6 (67), 381-391.
  • Tank, A. K. & Farrell, A. M. (2021). Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research. European Accounting Review, 1-35.
  • Uzbay, İ. T. (2016). Beyni anlamak sadece nörobilim ile mümkün mü? beyin yüzyılında nörolojik bilimlerden sosyal bilimlere yeni açılımlar, yeni yaklaşımlar. Üsküdar Üniversitesi Sosyal Bilimler Dergisi, (1), 119–155.
  • Wang, B. (2018). Analysis of corporate social responsibility decision-making behavior based on cognitive neuroscience. NeuroQuantology, 16(6), 326–333.
  • Wittke, K., (2013). Behavioral Aspects in Accounting and Their Impact on the Auditing Process, International Business Management Thesis, Berlin School of Economics and Law.
  • Zak P. J. (2004). Neuroeconomics. Philosophical transactions of the Royal Society of London. Series B, Biological sciences, 359(1451), 1737–1748.

NÖROMUHASEBEYE TEORİK BİR BAKIŞ

Year 2021, Volume: 9 Issue: 2, 178 - 187, 22.12.2021

Abstract

Nörobilimde son yıllarda yaşanan gelişmeler, insan davranışı ve tepkisi üzerine çalışma yapan diğer bilim dallarını da etkilemiştir. Muhasebe de bu bilim dalları arasındadır. Genel olarak muhasebe sistemleri beynin bilgiyi işleme yöntem ve sistemlerini taklit etmektedir. Ayrıca son yıllarda yapılan çalışmalar karar verme süreçlerinde, özellikle finans alanında, insan beyninde yer alan nöronların önemini ortaya koymaktadır. Bu karar verme sürecinde duyusal girdiler insan beyni tarafından yorumlanarak davranışa dönüştürülmektedir. Dolayısıyla sinirbilim (neuroscience) açısından bakıldığında karar verme, beyinde duyusal bir durum olarak ortaya çıkan, farklı alternatifler arasında seçim yapma davranışı olarak tanımlanmaktadır. Bu durum finansal karar verme sürecinde bir gereklilik olan muhasebe bilgisinin, muhasebeciler tarafından nasıl hazırlandığının da araştırılması ihtiyacını doğurmuştur. Bu gelişmeler sonucu muhasebenin insan beyniyle yakından ilgili olduğu düşüncesi; beynin işlevinin, şeklinin ve diğer özelliklerinin araştırılmasına dolayısıyla da muhasebenin ve nörobilimin kesiştiği nöromuhasebenin ortaya çıkmasına neden olmuştur. Nöromuhasebe çalışmalarında ekonomik karar alma ve muhasebeyle ilgili davranışların biyolojik yönü, başka bir söylemle muhasebecilerin karar verme süreçlerinde rol oynayan sinir ağlarının fizyolojik yapısı incelenmektedir. Davranışsal muhasebe geleneğinden gelen muhasebe araştırmacılarının geleneksel muhasebe kavramlarını güncelleyerek tanımlama çalışmalarının sonucu olarak ortaya çıktığı söylenebilecek olan nöromuhasebe, yaşanan bilimsel ve teknolojik gelişmeler ile insan beyninin yapısı, çalışması ve şekline yönelik ortaya çıkan bilgi ve yöntemlerin muhasebe alanında uygulanmasına imkân sağlamaktadır. Bu bağlamda çalışmanın amacı, nörobilim uygulamalarının muhasebe alanına etkilerinin belirlenmesidir. Bu amaçla detaylı bir literatür taraması yapılacak, nöromuhasebenin ortaya çıkışı, gelişimi, muhasebe alanına katkıları ve önemi belirlenmeye çalışılacaktır.

References

  • Ahmad, Z. A. (2010). Brain in business: The economics of neuroscience. The Malaysian journal of medical sciences: MJMS, 17(2), 1.
  • Alkan, B. Ş. ve Bayramoğlu, G. (2021). Muhasebe Araştırmalarında Göz İzleme Yönteminin Kullanılması Üzerine Kavramsal Bir Çalışma, İSMMMO, Mali Çzüm Dergisi, 31 (167), 167-185. Artienwicz, N. (2016). Behavioral stream in Polish accounting: its relation to behavioral finance and the perspectives for neuroaccounting development in Poland. In Neuroeconomics and the decision-making process (pp. 246-261). IGI Global.
  • Babiloni, F., Cincotti, F., Babiloni, C., Carducci, F., Mattia, D., Astolfi, L., Basilisco, A., Rossini, P.M., Ding, L. Ni, Y., Cheng, J., Christine, K., Sweeney, J. & He, B. (2005). Estimation of the cortical functional connectivity with the multimodal integration of high-resolution EEG and fMRI data by directed transfer function. Neuroimage, 24 (1), 118-131.
  • Barton, J., Berns, G.S. & Brooks, A.M. (2014). The Neuroscience Behind the Stock Market's Reaction toCorporate Earnings News. The Accounting Review, 89 (6), 1945-1977.
  • Birnberg, J. G. (2011). Behavioral research in accounting: A proposed framework and review. Behavioral Research in Accounting, 23(1), 1–43.
  • Birnberg, J. G., & Ganguly, A. R. (2012). Is neuroaccounting waiting in the wings? An essay. Accounting, Organizations and Society, 37(1), 1-13.
  • Bloom, F. E. (2013). Chapter 1: Fundamentals of neuroscience. In L. R. Squire, D. Berg, F. E. Bloom, S. du Lac, A. Ghosh, & N. D. Spitzer (Eds.), Fundamental neuroscience, Fourth Edition (pp. 3–13). Academic Press.
  • Braeutigam, S., Stins, J.F., Rose, S.P., Swithenby, S.J., Ambler, T. (2001).Magnetoencephalographic signals identify stages in real-life decision processes, Neural Plast. 8, 241–254.
  • Cajal, R. (1995). Histology of the Nervous System of Man and Vertebrates, History of Neuroscience, Oxford: Oxford University Press.
  • Carvalho, C. V. D. O., Cornacchione, E., Rocha, A. F. D., & Rocha, F. T. (2017). Cognitive brain mapping of auditors and accountants in going concern judgments. Revista Contabilidade & Finanças, 28, 132-147
  • Coricelli, G., Dolan, R. J., & Sirigu, A. (2007). Brain, emotion and decision making: the paradigmatic example of regret. Trends in cognitive sciences, 11(6), 258-265.
  • Coull, J. T., and A. C. Nobre, 1998. Where and when to pay attention: the neural systems for directing attention to spatial locations and to time intervals as revealed by both PET and fMRI. The Journal of Neuroscience, 18 (18): 7426–7435.
  • Da Silva, F. L. (2004). Functional localization of brain sources using EEG and/or MEG data: volume conductor and source models. Magnetic resonance imaging, 22(10), 1533-1538.
  • Demircioğlu, N. E ve Ever, D. (2021). Nörobilimin Muhasebeye Etkisi: Nöromuhasebe, Ömer Halisdemir Üniversitesi, İktisadi ve İdari Bilimler Fakültesi Dergisi, 14 (2), 612-623.
  • Dickhaut, J. (2009). The brain as the original accounting institution. The Accounting Review, 84(6), 1703–1712.
  • Dickhaut, J., S. Basu, K. McCabe, and G. Waymire. (2010). Neuroaccounting: Consilience between the biologically evolved brain and culturally evolved accounting principles. Accounting Horizons 24 (2):221–255.
  • Farrell, A.M, Goh, J.O. & White, B.J. (2014). The Effect of Performance-Based Incentive Contracts on System 1and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence. The Accounting Review,89 (6), 1979-2010.
  • Finger, S. (2001). Origins of neuroscience: a history of explorations into brain function: Oxford University Press, USA. Glimcher, P. W. (2003). Decisions, Uncertainty, and the Brain. Cambridge, Mass: The MIT Press.
  • Glimcher, P. W., Camerer, C. F., & Fehr, E. (Eds.). (2009). Neuroeconomics: Decision making and the brain. London: Elsevier. Hopwood, A. G. (1972). An empirical study of the role of accounting data in performance evaluation. Journal of accounting research, 156-182.
  • Kajanova, J. (2006). The relationship between business finance and accounting. VADYBA (Management), 2, 58–64. Kenning, P., & Plassmann, H. (2005). NeuroEconomics: An overview from an economic perspective. Brain research bulletin, 67(5), 343-354.
  • Lin, H., & Vartanian, O. (2018). A neuroeconomic framework for creative cognition. Perspectives on Psychological Science, 13(6), 655-677.
  • Michel, C. M., Murray, M. M., Lantz, G., Gonzalez, S., Spinelli, L., & de Peralta, R. G. (2004). EEG source imaging. Clinical neurophysiology, 115(10), 2195-2222.
  • Posner, M. I., & Petersen, S. E. (1990). The attention system of the human brain. Annual Review of Neuroscience, 13(1), 25–42. Purves, D., Augustine, G., Fitzpatrick, D., Hall, W., LaMantia, A., McNamara, J., & White, L. (2011). Neuroscience. Sinauer. Sunderland, Mass.
  • Şenel, S. A. ve Darıcı, S. (2018). Psikofizyolojik Tekniklerin Adli Muhasebe Alanında ve Suçun Ortaya Çıkarılmasında Kullanılmasına İlişkin Bir Tartışma: Nöromuhasebe Kavramına Farklı Bir Bakış, Akademik Sosyal Araştırmalar Dergisi, 6 (67), 381-391.
  • Tank, A. K. & Farrell, A. M. (2021). Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research. European Accounting Review, 1-35.
  • Uzbay, İ. T. (2016). Beyni anlamak sadece nörobilim ile mümkün mü? beyin yüzyılında nörolojik bilimlerden sosyal bilimlere yeni açılımlar, yeni yaklaşımlar. Üsküdar Üniversitesi Sosyal Bilimler Dergisi, (1), 119–155.
  • Wang, B. (2018). Analysis of corporate social responsibility decision-making behavior based on cognitive neuroscience. NeuroQuantology, 16(6), 326–333.
  • Wittke, K., (2013). Behavioral Aspects in Accounting and Their Impact on the Auditing Process, International Business Management Thesis, Berlin School of Economics and Law.
  • Zak P. J. (2004). Neuroeconomics. Philosophical transactions of the Royal Society of London. Series B, Biological sciences, 359(1451), 1737–1748.
There are 29 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Articles
Authors

Şifa Kırhasanoğlu 0000-0002-0214-3166

Murat Özdemir 0000-0001-6608-6511

Publication Date December 22, 2021
Acceptance Date December 22, 2021
Published in Issue Year 2021 Volume: 9 Issue: 2

Cite

APA Kırhasanoğlu, Ş., & Özdemir, M. (2021). NÖROMUHASEBEYE TEORİK BİR BAKIŞ. Journal of International Management Educational and Economics Perspectives, 9(2), 178-187.
AMA Kırhasanoğlu Ş, Özdemir M. NÖROMUHASEBEYE TEORİK BİR BAKIŞ. Journal of International Management Educational and Economics Perspectives. December 2021;9(2):178-187.
Chicago Kırhasanoğlu, Şifa, and Murat Özdemir. “NÖROMUHASEBEYE TEORİK BİR BAKIŞ”. Journal of International Management Educational and Economics Perspectives 9, no. 2 (December 2021): 178-87.
EndNote Kırhasanoğlu Ş, Özdemir M (December 1, 2021) NÖROMUHASEBEYE TEORİK BİR BAKIŞ. Journal of International Management Educational and Economics Perspectives 9 2 178–187.
IEEE Ş. Kırhasanoğlu and M. Özdemir, “NÖROMUHASEBEYE TEORİK BİR BAKIŞ”, Journal of International Management Educational and Economics Perspectives, vol. 9, no. 2, pp. 178–187, 2021.
ISNAD Kırhasanoğlu, Şifa - Özdemir, Murat. “NÖROMUHASEBEYE TEORİK BİR BAKIŞ”. Journal of International Management Educational and Economics Perspectives 9/2 (December 2021), 178-187.
JAMA Kırhasanoğlu Ş, Özdemir M. NÖROMUHASEBEYE TEORİK BİR BAKIŞ. Journal of International Management Educational and Economics Perspectives. 2021;9:178–187.
MLA Kırhasanoğlu, Şifa and Murat Özdemir. “NÖROMUHASEBEYE TEORİK BİR BAKIŞ”. Journal of International Management Educational and Economics Perspectives, vol. 9, no. 2, 2021, pp. 178-87.
Vancouver Kırhasanoğlu Ş, Özdemir M. NÖROMUHASEBEYE TEORİK BİR BAKIŞ. Journal of International Management Educational and Economics Perspectives. 2021;9(2):178-87.