Social psychology theories as applied to Behavioural Accounting Research

Steven E. Kaplan, Janet A. Samuels, Kimberly M. Sawers

Research output: Chapter in Book/Report/Conference proceedingChapter

1 Scopus citations


This chapter explores social psychology theories that have been or could be applied to behavioural accounting. Social psychology focuses on “how the thought, feeling and behaviour of individuals are influenced by the actual, imagined or implied presences of others” (Allport 1985: 3) and as such, encompasses a broad range of theories. This chapter focuses on four specific subfields within social psychology that have been applied by behavioural accounting researchers: interpersonal affect, accountability, attribution and social comparison.

Original languageEnglish (US)
Title of host publicationThe Routledge Companion to Behavioural Accounting Research
PublisherTaylor and Francis
Number of pages15
ISBN (Electronic)9781317488002
ISBN (Print)9781138890664
StatePublished - Jan 1 2017
Externally publishedYes

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)
  • General Business, Management and Accounting


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