There are various descriptions of Behavioral Accounting and Behavioral Accounting Research: “Behavioral accounting is an offspring from the union of accounting and behavioral science (Report of The Commitee 127). It represents the application of the method and outlook of behavioral science to accounting problems.” Hofstedt and Kinard (1970:43) mentioned that “behavioral accounting research may be defined as the study of the behavior of accountants or the behavior of non-accountants as they are influenced by accounting functions and reports.” They also mentioned three perspectives that can be applied to the study of accounting relative to behavior: “The influence of the accountant’s technical functions on behavior, the behavior of accountants and the influence of accounting information on those receiving the information.” Sorensen (1990:327) stated that “the characteristics of behavioral research in accounting include observation of accounting phenomena, systematic observation of people and measurement of variables with a basic research question or theory in mind”. Kwok and Sharp (1998:137) inferred that “A key methodological concern in behavioral accounting research is good construct measurement which means that they must meet generally accepted psychometric criteria, such as reliability and validity