Research Article
Year 2018,
Volume: 20 Issue: 2, 450 - 465, 22.06.2018
Abstract
Nöromuhasebe, nörobilimsel
yöntemleri muhasebeye uyarlayarak, beyindeki karar alma süreçlerinin muhasebe
fenomenleri karşısında verdiği tepkileri değerlendirmeyi amaçlamaktadır.
Disiplinler arası bir araştırmayı zorunlu kılan nöromuhasebe çalışmaları, henüz
çok yeni bir alan olmasına karşın, şimdiden önemli bir yol kat etmiştir.
Özellikle davranışsal muhasebe temsilcilerinin muhasebenin işlevlerini yeniden
tanımlama çalışmalarının bir devamı olarak görülebilecek olan nöromuhasebe;
bilim ve teknolojinin gelişmesiyle birlikte insan beyninin fizyolojisi ve
anatomisine ilişkin artan bilgilerin muhasebe alanında da kullanılmasına olanak
tanımaktadır. Bu çalışmada, gelişimi, yöntemleri, avantajları ve
handikaplarıyla birlikte nöromuhasebenin geçmişi ve geleceği hakkında kapsamlı
bir bakış sunulması ve bu yeni fenomenin muhasebenin bir alt disiplini olarak kalıcılığının
tartışılması hedeflenmektedir.
References
- Ahmad, Z. A. 2010." Brain in business: The Economics of Neuroscience", The Malaysian Journal of Medical Sciences, 17(2)Altunöz, U. and Altunöz, H. 2017. Davranışsal Ekonomi Nörofinans, Ankara: Seçkin Yayıncılık.Barton, J., Berns, G. S., and Brooks, A. M. 2014. "The Neuroscience Behind the Stock Market's Reation to Corporate Earnins News", The Accounting Review, 89(6).Basu, S. 2012. "How Can Accounting Researchers Become More Innovative?" Accounting Horizons, 26(4).Birnberg, J. G., and Ganguly, A. R. 2011. "Is Neuroaccounting Waiting in the Wings: An essay", November 16, 2011. Accounting, Organizations and Society, Forthcoming; Claremont McKenna College Robert Day School of Economics and Finance Research Paper(05).Braeutigam, S. 2012. "Neural Systems Supporitng and Affecting Economically Relevant Behavior", Neuroscience and Neuroeconomics. Cahan, S. 2011. "Neuroaccounting", Chartered Acountants Journal.Cameer, C. 1999. "Behavioral Economics: Reunifying Psychology and Economics", Proceedings of the National Academy of Sciences of the United States of America, 96(19).Camerer, C., and Loewenstein, G. 2004. Advances in Behavioral Economics. Princeton: Princeton University Press.De Oliveira Carvalho, C. V., Cornacchione, E., Da Rocha, A. F., and Rocha, F. T. 2017." Ognitive Brain Mapping of Auditors and Accountants in Going Concern Judgments", Revista Contabilidade e Financas, 28(73).Demski, J. S. 2007, June. "Is Accounting an Academic Discipline?" Accounting Horizons, 21(2).Dickhaut, J., Basu, S., McCabe, K., and Waymire, G. B. (2010)." Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles", Accounting Horizons, 24(2).Ege, İ., Topaloğlu, E. E., ve Coşkun, D. 2012" Davranışsal Finans ve Anomaliler: Ocak Ayı Anomalisinin İMKB'de Test Edilmesi", Muhasebe ve Finansman Dergisi(56)Glimcher, P. W., and Fehr, E. 2014. Introduction: A Brief History of Neuroeconomics. P. W. Glimcher, and E. Fehr içinde, Neuroeconomics: Decision Making and the Brain (2. b.). Londra: Elsevier.Hellmann A., 2013, Behavioral Accounting , Nova Science Publishers, New York.Hirshleifer, D. and Shumway, T. 2003." Good Day Sunshine: Stock Returns and the Weather", The Journal of Finance, 58(3).Hobikoğlu, E. H. 2014. Nöro Ekonomik Yaklaşımlar. İstanbul: İktisadi Araştırmalar Vakfı İktisadi İşletmesi.Jacob G. B. 2011. “Behavioral Research in Accounting”, American Accounting Association Vol. 23, No. 1 Kahneman, D., and Tversky, A. 1979. "Prospect Theory: An Analysis of Decision Under Risk", Econometrica, 47(2).Kaplan, R. S. 2011. "Accounting Scholarsip that Advances Professional Knowledge and Practice", The Accounting Review, 86(2).Kenning, P.and Plassmann, H. 2005. "NeuroEconomics: An overview from an economic perspective.", Brain Research Bulletin(67).Marta, M.2014. “The Role of Behavioural Research in Management Accounting”, Performance Measurement and Management Moffitt, K. C., Richardson, V. J., Snow, N. M., Weisner, M. M., and Wood, D. A. 2016. "Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty", Journal of Information Systems, 30(3).Mohammed Z. S, Jamal Al-K, Adil E, 2012 “Future of Neurofinance and Behaioral Finance in Class Room”, The Internationaljournal of Finance, Vol.24, No. 2Moser, D. V. 2012. "Is Accounting Research Stagnant?" Acccounting Horizons, 26(4).Poldrak, R. A. 2006. " Can Cognitive Processes be Inferred from Neuroimaging Data?" Trends In Cognitive Science, 10(2).Scott, J. 2000. Rational Choice Theory., Understanding Contemporary Socity: Theories of the Present. London: Sage Publications.Simon, H. A. 1955." A Behavioral Model of Rational Choice", The Quarterly Journal of Economics, 69(1).Waymire, G. B. 2014." Neuroscience and Ultimate Causation in Accounting Rresearch", The Accounting Review, 89(6).Waymire, G. B., and Basu, S. (2007)." Accounting is an Evolved Economic Institution". Foundations and Trands in Accounting, 2(1-2).www.merriam.webster.com. Erişim Tarihi: 15 Aralık 2017www.nobelprize.org. Erişim Tarihi: 5 Ocak 2018
Year 2018,
Volume: 20 Issue: 2, 450 - 465, 22.06.2018
Abstract
References
- Ahmad, Z. A. 2010." Brain in business: The Economics of Neuroscience", The Malaysian Journal of Medical Sciences, 17(2)Altunöz, U. and Altunöz, H. 2017. Davranışsal Ekonomi Nörofinans, Ankara: Seçkin Yayıncılık.Barton, J., Berns, G. S., and Brooks, A. M. 2014. "The Neuroscience Behind the Stock Market's Reation to Corporate Earnins News", The Accounting Review, 89(6).Basu, S. 2012. "How Can Accounting Researchers Become More Innovative?" Accounting Horizons, 26(4).Birnberg, J. G., and Ganguly, A. R. 2011. "Is Neuroaccounting Waiting in the Wings: An essay", November 16, 2011. Accounting, Organizations and Society, Forthcoming; Claremont McKenna College Robert Day School of Economics and Finance Research Paper(05).Braeutigam, S. 2012. "Neural Systems Supporitng and Affecting Economically Relevant Behavior", Neuroscience and Neuroeconomics. Cahan, S. 2011. "Neuroaccounting", Chartered Acountants Journal.Cameer, C. 1999. "Behavioral Economics: Reunifying Psychology and Economics", Proceedings of the National Academy of Sciences of the United States of America, 96(19).Camerer, C., and Loewenstein, G. 2004. Advances in Behavioral Economics. Princeton: Princeton University Press.De Oliveira Carvalho, C. V., Cornacchione, E., Da Rocha, A. F., and Rocha, F. T. 2017." Ognitive Brain Mapping of Auditors and Accountants in Going Concern Judgments", Revista Contabilidade e Financas, 28(73).Demski, J. S. 2007, June. "Is Accounting an Academic Discipline?" Accounting Horizons, 21(2).Dickhaut, J., Basu, S., McCabe, K., and Waymire, G. B. (2010)." Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles", Accounting Horizons, 24(2).Ege, İ., Topaloğlu, E. E., ve Coşkun, D. 2012" Davranışsal Finans ve Anomaliler: Ocak Ayı Anomalisinin İMKB'de Test Edilmesi", Muhasebe ve Finansman Dergisi(56)Glimcher, P. W., and Fehr, E. 2014. Introduction: A Brief History of Neuroeconomics. P. W. Glimcher, and E. Fehr içinde, Neuroeconomics: Decision Making and the Brain (2. b.). Londra: Elsevier.Hellmann A., 2013, Behavioral Accounting , Nova Science Publishers, New York.Hirshleifer, D. and Shumway, T. 2003." Good Day Sunshine: Stock Returns and the Weather", The Journal of Finance, 58(3).Hobikoğlu, E. H. 2014. Nöro Ekonomik Yaklaşımlar. İstanbul: İktisadi Araştırmalar Vakfı İktisadi İşletmesi.Jacob G. B. 2011. “Behavioral Research in Accounting”, American Accounting Association Vol. 23, No. 1 Kahneman, D., and Tversky, A. 1979. "Prospect Theory: An Analysis of Decision Under Risk", Econometrica, 47(2).Kaplan, R. S. 2011. "Accounting Scholarsip that Advances Professional Knowledge and Practice", The Accounting Review, 86(2).Kenning, P.and Plassmann, H. 2005. "NeuroEconomics: An overview from an economic perspective.", Brain Research Bulletin(67).Marta, M.2014. “The Role of Behavioural Research in Management Accounting”, Performance Measurement and Management Moffitt, K. C., Richardson, V. J., Snow, N. M., Weisner, M. M., and Wood, D. A. 2016. "Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty", Journal of Information Systems, 30(3).Mohammed Z. S, Jamal Al-K, Adil E, 2012 “Future of Neurofinance and Behaioral Finance in Class Room”, The Internationaljournal of Finance, Vol.24, No. 2Moser, D. V. 2012. "Is Accounting Research Stagnant?" Acccounting Horizons, 26(4).Poldrak, R. A. 2006. " Can Cognitive Processes be Inferred from Neuroimaging Data?" Trends In Cognitive Science, 10(2).Scott, J. 2000. Rational Choice Theory., Understanding Contemporary Socity: Theories of the Present. London: Sage Publications.Simon, H. A. 1955." A Behavioral Model of Rational Choice", The Quarterly Journal of Economics, 69(1).Waymire, G. B. 2014." Neuroscience and Ultimate Causation in Accounting Rresearch", The Accounting Review, 89(6).Waymire, G. B., and Basu, S. (2007)." Accounting is an Evolved Economic Institution". Foundations and Trands in Accounting, 2(1-2).www.merriam.webster.com. Erişim Tarihi: 15 Aralık 2017www.nobelprize.org. Erişim Tarihi: 5 Ocak 2018
There are 1 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | June 22, 2018 |
| Submission Date | February 8, 2018 |
| Published in Issue | Year 2018 Volume: 20 Issue: 2 |
Cited By
DİJİTALLEŞME UYGULAMALARININ MUHASEBE BİLGİ SİSTEMİ ÜZERİNE ETKİLERİNİN DEĞERLENDİRİLMESİ
Van Yüzüncü Yıl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.54831/vanyyuiibfd.1581204
İşletmelerde Hilenin Önlenmesi ve Tespitinde Davranışsal Muhasebe ve Nöromuhasebe Tekniğinin Uygulama Süreci ve Öneriler
Uluslararası Beşeri ve Sosyal Bilimler İnceleme Dergisi
https://doi.org/10.55243/ihssr.1025683
NÖROBİLİMİN MUHASEBEYE ETKİSİ: NÖROMUHASEBE
Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Elif Nursun DEMİRCİOĞLU
https://doi.org/10.25287/ohuiibf.756086
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