accounting research, whose perspectives of analysis
are usually informed by psychology (Meyer and
Rigsby, 2001). However, by focusing on processes
internal to the individual, psychologically based
studies inevitably downplay the incidence of the
socio-organizational context in which individuals
make judgments and decisions (e.g. Ashton and
Ashton, 1995; Gibbins and Swieringa, 1995). In
this article, we aimed to provide a persuasive
demonstration of bringing sociology and organizational
behavior in quantitative behavioral
accounting research – as corpora of knowledge
that can be appropriately relied upon to examine
the link between accountants’ attitudes and socioorganizational
variables.