Objectives

To stimulate interchange and research on the relationship between behavioral science and accounting. This might include, for example, the behavioral impact of accounting information, the incorporation of behavioral and attitudinal measures in accounting and human resource accounting.

To promote the integration of organizational and general system theories with developments in accounting theory. The former might include such constructs as organizational effectiveness, open vs. closed systems, contingency theory, constituencies, organizational adaptability or resilience, and social responsibility accounting.