The Brain as the Original Accounting Institution

• 成果类型: Article
• 署名作者: Dickhaut, John
• 署名单位: University of Minnesota System; University of Minnesota Twin Cities; Chapman University System; Chapman University
• 刊物名称: ACCOUNTING REVIEW
• ISSN/ISSBN: 0001-4826
• DOI: 10.2308/accr.2009.84.6.1703
• 发表日期: 2009
• 页码: 1703-1712
• 关键词: neural basis; DECISION

摘要

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.