The Brain as the Original Accounting Institution

John W. Dickhaut

35 citations0/0 files storedThe Accounting Review

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Accounting Theory and Financial Reporting Accounting and Organizational Management Economic Theory and Institutions

Abstract

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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1995Trust, Reciprocity, and Social History 2005Understanding the process of economic change 2007The Neural Basis of Loss Aversion in Decision-Making Under Risk 1999z-Tree - Zurich Toolbox for Readymade Economic Experiments - Experimenter's Manual 2006Audit Firm Size and Going-Concern Reporting Accuracy 2006Recordkeeping and Human Evolution 2009Recordkeeping alters economic history by promoting reciprocity 2009Exchange Guidance is the Fundamental Demand for Accounting

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2014Neuroscience and Ultimate Causation in Accounting Research 2016The Ecological Rationality of Historical Costs and Conservatism 2021Status motives and agent-to-agent information sharing 2017Cognitive brain mapping of auditors and accountants in going concern judgments 2023An fMRI Investigation of the Neurocognitive Processing of Measures and Strategic Objectives 2026The Effect of Neuroaccounting on the Accounting Profession: A Research on Accounting Professionals

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