Behavioural research,which is concerned with the broader sociological implications of accounting numbers and the associated actions of 'key players' as they react to accounting information,was first used in an accounting context in the 1980s.

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Behavioral research in accounting, which examines the effects of accounting numbers on people's behavior and the broader sociological implications, began to emerge as a distinct area in the late 1960s and early 1970s, not the 1980s.

Behavioural Research,which Is Concerned with the Broader Sociological Implications of Accounting