The following article also contain earlier discussion on behavioral accounting (Note - available in google scholar)
Behavioral accounting: An introduction
M Balachandran - Behavioral & Social Sciences Librarian, 1985 - Taylor & FrancisBehavioral accounting is the application of social science concepts to some areas of accounting research such as budgeting, decision making, control and finance reporting. The newly emerging sub-discipline attempts to focus on the" human element" in what has