The study of individual judgment and decision making (JDM) in accounting is over 30 years old. Although accounting researchers have produced literally hundreds of studies related to decision-making topics, the study of JDM continues to be one of the most vibrant and rapidly changing areas of accounting research. The aim of this commentary is to describe the purposes and importance of JDM research in accounting. The main part of the commentary provides guidelines for conducting a successful JDM research project in accounting. The final section provides a brief history of and discusses future avenues for JDM research, with particular attention to auditing topics.