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The interdisciplinary nature of psychology and accounting: A review and research

Author

Listed:
  • Lam Khanh Tran

    (Vietnam Association of Certified Public Accountants (VACPA), Ho Chi Minh City, Vietnam)

  • Hung Tri Tang

    (Dong Nai Technology University, Dong Nai Provine, Vietnam)

  • Thien Huu Nguyen

    (Dong Nai Technology University, Dong Nai Provine, Vietnam)

Abstract

This article explores the symbiotic relationship between psychology and accounting, two social sciences investigating human behavior and decision-making. While they share common interests, methods, and challenges, the interdisciplinary nature of these fields requires careful consideration. Hence, this paper offers a comprehensive literature review, illuminating the interdisciplinary aspects of psychology and accounting and presenting a research agenda for future studies. The study adopts a qualitative approach comprising two primary phases. Firstly, a systematic literature review and content analysis are conducted to introduce the concept and dimensions of interdisciplinarity, along with its benefits and challenges. Subsequently, an in-depth analysis of the primary areas of interaction and collaboration between psychology and accounting is performed. The findings unveil current trends and challenges for psychology and accounting as social sciences, identify gaps and opportunities, and highlight the impact and implications of interdisciplinary collaboration and integration in psychology and accounting research. Furthermore, a suggested model is proposed to foster interdisciplinary.

Suggested Citation

  • Lam Khanh Tran & Hung Tri Tang & Thien Huu Nguyen, 2024. "The interdisciplinary nature of psychology and accounting: A review and research," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 14(3), pages 94-108.
    • Handle: RePEc:bjw:econen:v:14:y:2024:i:3:p:94-108
    DOI: 10.46223/HCMCOUJS.econ.en.14.3.2850.2024
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    References listed on IDEAS

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    More about this item

    Keywords

    accounting; behavioral research; interdisciplinary; mental accounting; psychology;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • I20 - Health, Education, and Welfare - - Education - - - General
    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General
    • Z00 - Other Special Topics - - General - - - General

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