Is Neuroaccounting Waiting in the Wings? An Essay

Birnberg, Jacob G.; Ganguly, Ananda R.

doi:10.2139/ssrn.1759460

Cited by 9 publications

(6 citation statements)

References 74 publications

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“…Among the non-entrepreneurs, five were graduated in Business Administration, one was graduated in Accounting and one in Computer Science. The ones who were graduated in Business Administration and The small sample size in studies involving tools of neuroscience has received criticism about its implementation [4]. On the other hand, in such studies, small samples show significant results due to the activation of the same brain nuclei of all participants, which might be attested in meta-analysis involving several studies over time [5,11].…”

Section: Research Methodology -Cognitive Brain Mapping-cmb Using Eegmentioning

confidence: 99%

Cognitive Brain Mapping Used in the Study of Entrepreneurial Behavior – Pilot Test with the Use of Electroencephalogram - EEG during the Process of Identification of Business Opportunities

Zaro¹,

Fagundes²,

Rocha³

et al. 2016

EDUCATION

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Most studies on entrepreneurial behavior did not show any feasible support to the thesis that entrepreneurs are different from non-entrepreneurs. However, with the use of neuroscience techniques there was a shift from the research on entrepreneurship to other possible sources of observation. Entrepreneurship education, combined with the neuroscience interdisciplinarity, allows the use of techniques like Cognitive Brain Mapping -CBM in the development of the teaching-learning process. Even though other branches of neuroscience use successfully this technique, its application in entrepreneurial behavior is a novelty in the study. This study describes the pilot test of the Cognitive Brain Mapping experimented with both established entrepreneurs and nonentrepreneurs, seeking to identify a standard behavior among neural clusters in the moments of search and discovery of business opportunities and the propensity to risk while exploring these opportunities. In this research the CBM was done with the use of the electroencephalogram (EEGq) interconnected to a computer equipped with Enscer® softwares. The neural maps of real entrepreneurs suggested that the right and left frontal areas of the brain were activated both at the time of the search and discovery of opportunities and at the time of propensity to take the risks to explore, while non-entrepreneurs showed distinct neural organizations during the two periods. The preliminary results of this research combined to similar studies developed by other researchers, in the light of neuroscience, may direct a new methodological approach in entrepreneurship education.

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Section: Research Methodology -Cognitive Brain Mapping-cmb Using Eegmentioning

confidence: 99%

Cognitive Brain Mapping Used in the Study of Entrepreneurial Behavior – Pilot Test with the Use of Electroencephalogram - EEG during the Process of Identification of Business Opportunities

Zaro¹,

Fagundes²,

Rocha³

et al. 2016

EDUCATION

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“…e small sample size lies at the heart of criticism against the use of neuroscience methods, despite of the well known high cost data collection. In this kind of study, however, small samples show signi cant results due to the activation of the same brain nuclei in all participants (Birnberg & Ganguly, 2012;Eskenazi, Hartmann, & Rietdijk, 2016;Harbaugh, Mayr, & Burghart, 2007).…”

Section: Methodsmentioning

confidence: 61%

Cognitive brain mapping of auditors and accountants in going concern judgments

Júnior

Cornacchione

Rocha

et al. 2017

Rev. contab. finanç.

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ABSTRACTis study aims to explain the extent to which brain mapping patterns follow behavioral patterns of auditors and accountants' judgments when assessing evidence for decisions involving going concern. is multidisciplinary research involved investigating the relation between the theory of belief revision, neuroscience, and neuroaccounting with a sample of auditors and accountants. We developed a randomized controlled trial study with 12 auditors and 13 accountants. Auditors and accountants presented similar judgments about going concern, specially demonstrating greater sensitivity to negative evidence. Despite similar judgments, results showed diverging brain processing patterns between groups, as distinct reasoning was used to reach going concern estimates. During the decision process, auditors presented homogeneous brain processing patterns, while accountants evidenced con icts and greater cognitive e ort. For both groups, the occurrence of maximization (minimization) of judgments is observed in brain areas associated with identi cation of needs and motivations linked to individuals' relations with their social group. is was strengthened by the lack of signi cant di erences between the regression maps of auditors and accountants, leading to interpretation of the groups' ndings as homogeneous brain behavior. Despite familiarity with the executed task and knowledge of auditing standards, as a result of the greater use of algorithmic reasoning the auditors' judgments were similar to that of accountants. On the other hand, the accountants' greater cognitive e ort, due to the experiencing of greater con ict in the decision-making process, made them use more quantic brain processing abilities, which are responsible for conscious reasoning. is was observed in the maximizations (minimizations) of the estimates in brain areas related to concerns with the judgments' social repercussions, which culminated in some degree of "conservatism" in their decisions. Furthermore, these ndings reveal another opportunity to discuss the assumption of the brain as the original accounting institution.

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“…Nörobilimsel araştırmalarla ilgilenen muhasebe uzmanlarının, muhasebeye ilişkin davranışları incelerken yeterli kaynak ve donanıma sahip nörobilim merkezleri veya tıp merkezlerini kullanması gerekecektir (Birnberg and Ganguly 2011).…”

Section: Nöromuhasebeye Yapilan Eleşti̇ri̇lerunclassified

“…Nöromuhasebe alanı, henüz bebeklik döneminde olmasına (Birnberg and Ganguly, 2011) karşın, şimdiden ekonomi bilimine dikkate değer katkılar sunmuştur (Kenning and Plassmann, 2005,343-354). Nöroiktisat çalışmalarının davranışsal muhasebe araştırmalarının bir parçası olarak yerleşmesi, nöroiktisatçıların beyindeki süreçlere ilişkin yaptığı çalışmalar ile buradan elde edilen bulguların muhasebe fonksiyonlarına uygulanabilirliğine ve muhasebe bilgilerinin kullanılabilirliğine bağlı olacaktır (Birnberg and Ganguly 2011).…”

Section: Sonuçunclassified

“…Nöroiktisat çalışmalarının davranışsal muhasebe araştırmalarının bir parçası olarak yerleşmesi, nöroiktisatçıların beyindeki süreçlere ilişkin yaptığı çalışmalar ile buradan elde edilen bulguların muhasebe fonksiyonlarına uygulanabilirliğine ve muhasebe bilgilerinin kullanılabilirliğine bağlı olacaktır (Birnberg and Ganguly 2011).…”

Section: Sonuçunclassified

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Nöromuhasebe

Usul

ÇAĞLAN²

2018

Muhasebe Bilim Dünyası Dergisi

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ÖZNöromuhasebe, nörobilimsel yöntemleri muhasebeye uyarlayarak, beyindeki karar alma süreçlerinin muhasebe fenomenleri karşısında verdiği tepkileri değerlendirmeyi amaçlamaktadır. Disiplinlerarası bir araştırmayı zorunlu kılan nöromuhasebe çalışmaları, henüz çok yeni bir alan olmasına karşın, şimdiden önemli bir yol kat etmiştir. Özellikle davranışsal muhasebe temsilcilerinin muhasebenin işlevlerini yeniden tanımlama çalışmalarının bir devamı olarak görülebilecek olan nöromuhasebe; bilim ve teknolojinin gelişmesiyle birlikte insan beyninin fizyolojisi ve anatomisine ilişkin artan bilgilerin muhasebe alanında da kullanılmasına olanak tanımaktadır. Bu çalışmada, gelişimi, yöntemleri, avantajları ve handikaplarıyla birlikte nöromuhasebenin geçmişi ve geleceği hakkında kapsamlı bir bakış sunulması ve bu yeni fenomenin muhasebenin bir alt disiplini olarak kalıcılığının tartışılması hedeflenmektedir.

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Is Neuroaccounting Waiting in the Wings? An Essay

Cited by 9 publications

References 74 publications

Cognitive Brain Mapping Used in the Study of Entrepreneurial Behavior – Pilot Test with the Use of Electroencephalogram - EEG during the Process of Identification of Business Opportunities

Cognitive Brain Mapping Used in the Study of Entrepreneurial Behavior – Pilot Test with the Use of Electroencephalogram - EEG during the Process of Identification of Business Opportunities

Cognitive brain mapping of auditors and accountants in going concern judgments

Nöromuhasebe

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