Neuroscience and Ultimate Causation in Accounting Research

• 成果类型: Article
• 署名作者: Waymire, Gregory B.
• 署名单位: Emory University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr-50881
• 发表日期: 2014
• 页码: 2011-2019
• 关键词: DECISION-MAKING; earnings; brain; rationality; BEHAVIOR

摘要

What is human nature? It is not the genes, which prescribe it, or culture, its ultimate product. Rather, human nature is something else for which we have only begun to find ready expression. It is the epigenetic rules, the hereditary regularities of mental development that bias cultural evolution in one direction as opposed to another, and thus connect the genes to culture... The search for human nature can be viewed as the archaeology of epigenetic rules. It is destined to be a vital part of future interdisciplinary work.