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AIS Newsletter |
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IS SECTION / AMERICAN ACCOUNTING ASSOCIATION. |
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In the Literature : Research on Conceptual Modeling |
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ITHE BRAIN AS THE ORIGINAL ACCOUNTING INSTITUTION John Dickhaut. The Accounting Review. American Accounting Association: Nov 2009. Vol 84, No. 6; pp. 1703-1712.
Abstract: The evolved brain neuronally processed information on human interaction long before the development of formal accounting institutions. Could the neuronal processes represent the underpinnings of the accounting principles that exist today? This question is pursued several ways: first as an examination of parallel structures that exist between the brain and accounting principles, second as an explanation of why such parallels might exist, and third as an explicit description of a paradigm that shows how the benefits of an accounting procedure can emerge in an experiment. |
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Fall 2009 |