Replications and Non-Significant Result Studies

Research Notes

Behavioral Research in Accounting will add “Research Notes” in order to publish two specific types of studies with the purpose of improving our science. We hope to inform the literature, which is often biased against publishing these types of studies, and to aid researchers working in the field of behavioral accounting.

Replication Studies

Manuscripts reporting on replications should clearly identify the study or studies being replicated. The manuscript should highlight any differences from the prior work (e.g., measurements, manipulations, participants, etc.) and how these differences inform the literature (e.g., validity/robustness of construct). Relative to an original research article, the introduction and hypotheses development sections should be substantially scaled back. The goal is that the text will be around 10 pages and the use of tables and figures should be limited as well. The purpose of such a study is to demonstrate the robustness and inferential value of prior findings by incorporating a broader use of the scientific method in our field. While the review process will be the same as it is for main articles, please indicate in your submission that your manuscript is a replication.

Studies with Non‐Significant Results

To attempt to address the quandary of journals only publishing positive results, BRIA will accept manuscripts where the primary hypotheses are not supported by the statistical analyses. Such studies will need to “go the extra mile” to ensure that the lack of results is informative to the literature. For example, submissions will be scrutinized over issues of power and construct validity as well as internal validity of the design. These manuscripts need to be written as efficiently as possible preferably 50‐75% of the length of a typical main article. While the review process will be the same as it is for main articles, please indicate in your submission that your manuscript is a “no‐results” study.

 

Letter from the President

Dear Members of the Accounting Behavior and Organizations Section,

I am honored to serve the ABO section as president for the 2019‐2020 term. I look forward to following in the footsteps of Past-President Molly Mercer in actively seeking ways to ensure the continued financial health of our section, as well as working on AAA initiatives including the important topic of producing and disseminating more practice-relevant research.

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News

The deadline for submitting nominations for the ABO Notable (Lifetime) Contribution Award in Behavioral Accounting Literature is May 27, 2019.

Please email your nomination to Axel Schulz at A.Schulz@latrobe.edu.au  For more information, click here. 

The deadline for submitting nominations for the ABO Outstanding Dissertation Award is May 27, 2019. 

Please email your nomination to Axel Schulz at A.Schulz@latrobe.edu.au  For more information, click here

BRIA

Behavioral Research in Accounting

A journal of the Accounting, Behavior, and Organizations Section of the American Accounting Association

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Midyear Meeting

2019 Accounting Behavior and Organizations Research Conference

October 3-5, 2019 - The Renaissance Providence Downtown Hotel, Providence, Rhode Island

Join us for the 2019 Accounting Behavior and Organizations Research Conference being held in Providence, Rhode Island at the Renaissance Providence Downtown Hotel on October 3-5, 2019. More details about the meeting along with meeting registration, will be posted here soon. We look forward to seeing you in Providence.

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