This paper discusses a recently published handbook on neuroeconomics (Glimcher et al., 2009H) and extends the discussion to reasons why this newly emerging discipline should be of interest to behavioral accounting researchers. We evaluate the achieved and potential contribution of neuroeconomics...

The literature on R&D performance measurement identifies the need for an integrated performance measurement system for strategy implementation. R&D investment opportunities exhibit real option characteristics. Real options techniques can be used to value managers' options to shelter investments...

The application of real options techniques to information security is significantly different than in the case of general information technology investments due to characteristics unique to information security. Emerging research in the economics of information security has suggested real...

The idea that socially responsible investments can be viewed in terms of real options is relatively new. We expand on this notion by demonstrating how real option theory, within a Bayesian decision-making framework, can be used by managers to help when making green technology investment...

We introduce uncertainty in the classic inventory costing choice problem to investigate the underlying partitions imposed by two accounting inquiries (processes of generating information): variable costing (VC) and absorption costing (AC). In a contemporaneous reporting environment, we show that...

The literature on organizational learning is very rich and complex. Although most research on learning suggests that it involves individual cognitive, cultural, social, and institutional changes and development, there are slight variations in terms of the number of factors various authors...

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which...