CHAPTER 2

A Survey
of Behavioral Scien·ce
Concepts and Perspectives

SCOPE AND OBJECTIVES OF

BEHAVIORAL S C I E N C E - - - - - - - - ~
In their l 97 l report, the American Accounting Associ~tion 's Commiuee
the Behavioral Science Content of the Accounting Cumculum developed
following definition and scope of "behavioral science":
~ ~ i;ws.....
The tenn behavioral science is of a rel~tively recent coinage.
The concept is so broad that it is desirable al t!1e outs_et to
attevipt to delineate its scope and content: Behavioral ~1ence
encompasses any field of inquiry Iha~ studies, b~ expenme~tal
and observational melhods, the behavior of man m the physical
and social environment.
To be considered a havioral science research mu t t-
i( r ;tt ri A · - · isf 1wo basic criteria 1 , ·it must ultimately deal with human
i im u 17cri i..,<tu behavior,. The prima.')' aim _2f behavioral science is to identify
underlying regulant1es in human behavior- both similarities and
differe~pc · . a d to determine what consequences follo w from
ihem. icqnd the research must be accomplished in a "sc ien-
. tific m ·· . This means there must be a systematic attempt
•... , .. to d~be. interrelate, explain , and hence predict some set of
·. ,' . , .pherivmcna; that is, the underlying regularities in hu ma n behav-
-~,.....__joc,rriust be observable or lead to observable effects .
The ~jective ofbeha~ioral science is to understand. explain and
r;...-6 : I('\V predict human behavior ... to cst2blish gcneraliz.ations about
ffJ., i((\.'-Vo human behavior that 3/C supported by empirical evidence col-
lccte.d in an_ impersonal way Py proccd~rc;.s that arc completely
open ~o review and replication and capable of verification by
omer 101~1~ schol~. Bchavi<f'al scicncc,-"hus, represents
lhe s~tJc observati_on of man's behavior for the purpose of
expr.nmcntally con~rm111g specific hypotheses ~y reference 10
observable changes an behavior. 1

12
 Qiap(er 2 A Survey of BehaVIOnJ SclC8CC UloCcplS ana t,:tSpect1vcs •~

A more concise definition of behavioral 1Cicooc: was offeccd by Bernard

Berclson and G.A. Steiner: ..scientific rcscarcb that deals directly wilh human
t,ehavior."2 This dcfiuition captures the csseooe of the lengthier one above
and describes the two most salient features of behavioral science: scientific
research and hu~ behavior.
Behavioral science is the "human side" of social science. Social sci-
ence includes the disciplines of anthropology, economics, history, political
science, psychology, and sociology. Behavioral science includes psychology
and sociology, the behavioral aspects of ccooomics and political science (e.g.,
consumer behavior and voter behavior), and the behavioral aspects of anthro-
pology (areas such as archaeology, technicaJ linguistics, and physical anthro-
pology would be excluded).
While only a subset of social science, behavioral science js itself quite
broad. Several journals publish articles on behavioral research methods, theory
development, practical applications, and descriptio'.lS of human behavior in
cc on various settings. Thousands of research findings are added annually to the
lhc store of behavioral science knowledge. Consequently, professional behavioral
scientists are able to keep abreast of current literature in only a few subareas
in their disciplines. This has resulted in a high degree of specialization among
behavioral scientists. Because behavioral science is so broad, this chapter can
present only an overview of the discipline. The chapter docs not contain a
complete list of all behavioral concepts, nor are any of the concepts discussed
here presented in all their completeness or complexity. The pwpose of this
chapter is to introduce the behavioral concepts that we believe to be m-:>st
relevant to bchavi9ral accounting. These concepts are present<;d concisely and
in nontechnical terms so that their essence and their applications to behavioral
accounting wiU become apparc:tt.

SCOPE AND OBJECTIVES OF

BERAVIORAL ACCOUNTING_ _ _ _ _ _ _ . ----
I

In the pasr. accountants were concerned solely with measuring revcnu~ ,mJ
cost and studying a finn's pas! performance in an effort to predict the fu turt:.
They ignored the fact that past perfonnance was the result of past human /
behavior and that past performance itself is a factor that will influence future /
behavior. They overlooked the fact that any meaningful control of an organi- ,
I
z.atic,n must begin · with motiv~ting and controlling the .behavior, g<;>afs. and
aspirations of the individuals who intecact within the organiz~ion.
Bch~vioral accountants focus on the relationship between brr'man behavii>r
and ~ --acxounting system. They rcaliu: that the accounting process involves
summarizing huge numbers of economic events that arc the result of human
 Part One FoundationS of Behavioral Account int
14
bc:bmJr and that accounting measurements themselves arc among the factors
truuffcct behavior, which in turn detennines the_~ of those econornic
evcm. Thus, some would describe accountin . I

~vioral accountants look beyond the technical reality of company

sak:s and consider the behavior of clerks who record customer telephon
onta,;; beyond cm,stroction costs to the ,uuctural engi.-S who review accht
t ~ plans; beyond manufacturing costs to the factory supervisors who
expbal die proper use of machine tools to new employees. B~havioral accoun.
taDts DISt keep in mind that whether or not those perfonnmg the work are
awac of it. their activities are neces~ary for organizational survival and their
behno' at work is tied in several ways to the accounting system. The results
of caployecs' actions arc quantified and translated into monetary tenns: Thei~
salaics aie consideced costs of doing business, and their accomplishments are
nca:s:sary steps in the process of earning revenue. Actual operating results
_arc a,mparcd to predetermined standards for work pedonnance .. All of these
evcms m: d~y reco~ed in the accounting system. If accounting reports indi-
cate m:ttSS •~ ~eetmg ~e es_tablished goals, the work force is rewarded.
If the ~rts md1cate failure m meeting standards. the ultimate individual
pemllJ is loss of one's job.
.mfoamri ~vioral accountants • also realize that they can ·deliberate!Y des1gn ·
~The·
. _ on systems to mfluence employee motivation. morale
"bT
d
• an prod-
a . If _respons1 11ty goes beyond simple data measurement and data
~ o n to mclude the perception nd use of accounting reports b oth
Behavioral accountants
. . believe that a maJ·or pwpose of accounting . rey rtsers.
~
infl ·
oence behavior m Qrder to motivate desirable actions po is
n~ ~y have been successful in meeting its budget bee.a~For example, a
mz.atioml. teamworlc•·-or it may have been unsuccessful beca of good orga-
worting toward conflicting goals. As a result lhe fonnat use people were
budget reports may have spurred employee p~uctivi and content of the
;"~~er. orlhey may have created internal con _ty and ~used-people to
imtl2!JVC. Recognition of the ·• t . . . fhct and stifled individual
n erre1at1onship betw .
ments and behavior has resulted in a mod.Ii . ccn accounting measure-
of accouot·mg. lbe most recent ,. Ii · • i ,cation of convenf•onal definicions
pro'---'--' •
,.-.-..-& circles ·
include o · cc I m1t1ons of accountmg · • academic and
m
. r imp y the meas and
ecoD01I11C d3la for various dee. · . uremenl commnaicatioo of
Foe ex.ample, in his 1986 fin ,s1~n. i_wcmg ~nd o«bcc lrbaxioc:al objectives
E· Needles• Jr. traecs lhe evohition anc,a; .sccountmg• textbook
• • Professor Be!verd
focusf on ~ping t0-&,modem def{in O
a~~ountmg s defmition from an early
o ccoooauc infonnalion · .. - 1110n that stresses the - . .
activities the . · to dcc1S1on makers Nccdlcs communica11on
, arc IDput to the . · coocludes that "bus·
decision makers.
. the ootput."accouoJme
3 system • and ~ful •informationmess for
15
lbc ·introduction of behav1oral
• ·
science to accounting. .is an .important
.

►
Chapter 2 A Survey of Behavioral Scicocc Concepts and Perspectives 15

in the development of the profession. II has opened a new body of knowledge

with which accounting professionals should be familiar. In tum, the awareness
of !he ~lationship between human behavior and accounting has provided
accountants with yet another tool for assessing and solving organizational
problems. · ·

BEHAVIORAL SCIENCE AND BEHAVIORAL

ACCOUNTING: THEIR SIMILA.Rf,flES AND
DIFFERENCES_ _ _ _ _ _ _ _ _ __
Behavioral science is concerned with the explanation and prediction of human
behavior. Behavioral accounting is concerned with the relationship between
human behavior and accounting. Behavioral accountants ask: "What effect
do.:s the accounting process have upon individual and collective behavior, and
what effect docs human behavior have on the accounting process?" Behav-
ioral accountants aic also intcccstod in how these effects can be alteicd by
changes in the manner in which accounting is carried out and how accounting
reports and procedures can be used most effectively to help individuals and
organizations attain their goals.
While behavioral science is a subset of social science, behavior.ti
·accounting is a subset of both accounting and behavioral science. That is.
behavioral scientists may engage in research on any aspect of motivation
theory, social stratification. or attitude formation. B_elu.vioral accounranJs,
however, would apply only the spocific clements of these theories or research
results that aic relevant to the accounting situation at hand. ·Behavioral accoun-
tants do oot engage in theoretical speculation on interesting but unrelated
behavioral issueS. Foe example, a cultural anthropologist might study differ-
ential behavior patterns of people who live in primitive matriarchal or patriar-
chal societies. A behavioral accountant would not study such an issue, simply
because it is beyond the boundaries of accounting. However, should any find-
ings of the anthropological study prove relevant to explaining the relationship
between people and the accounting system. they would surely be taken into
consideration by behavioral accountants.
By its ,·ery nature, behavioral accounting. like its parent disciplinc-
accounting-is applied and practical. It uses research results from its other par-
ent-behavioral science-to explain and predict human behavior. Accounting
has always used concepts, principles, -and approaches from other disciplines .
to improve its utility. For example, ac.cotJ'lfting borrows freely from eco-
nomics, mathematics, statistics, and infonnation engineering. Therefore. it is
not unusual that acooanting also borrows from the behavioral sciences.
A reasonable question at this point would be: Is a behavioral accountant
in reality an applied behavioral scientist? It is true that the work of behavioral
 Foundations of Behavioral Accounr
fAlt ()oe I

16
. . (sts do overlap ·an some areas . 8
"ed bchav1ocal scien , cal . . I tO o~
accountants and apph . ·cal or psychologi pnncip es assess a~
1
groups use established socio og1 Certain aspects of the sociology of orga~·
. al problems. . the0 Id .,,.
resolve organi~11on . • role theory, or lcam~g ~ wou . a11raq
0
zatio!'-5. induswal psych<Y.. g~ accountants and apphcd behavioral sc,entis~
lhe attention of both ~h~fivio t distinctions between the two groups in ten,,:
are s1gni ,can fun . .·•q
However. there cd tion expertise. and ct1ons.
• .
of their ob1ect1ves, (OCUS
' uca '
behavioral ~tants
and a rIcd behav;
0
d·f f ~ between . . fi . ~
~'i\ e , . th . surface similarities. Accounting IS a pro ess,on, al\iJ
.,.._._\4. --i''!) scientis outweigh cir ccountants are trained to think and act
· J · to become a ~
those who aspire . . . d·fferent from that experienced by those seeJcj
15 1
professionals. This uainmg ·r. differences between behavioral acco 01
beco scientists- Some spec, ,c . . uo.
to me 1·ed behavioral scientists that flow from their divergent edu~
tants and app I • .
tional backgrounds arc shown m Table 2-1 . . . .
. bl I as a guide we can see that while behav1oraJ accoumasi,,
Using Ta e 2- • . "
and applied behavioral scienti~ m1~t be equally capable of ~pproachioi
• lated organizational dilemma, they would play different Y"
an accounting-re . . . , "
b°" ""' roles in resolving ,1. The behavioral accountant would ~
~• comp1emen-J, .
.t.'- - understand tile strUcture and function of the accounting_syst~ ~nd peoples
"'°)
\t relationship to it. The behavioral scientist would have greater ms_1gh1 into 1 .
<' ,
'<''- overall organizational dynamics and lhc d-!velopment of behav10, pattern
\I-'-'°'\ Together. they can define the problem and devel~ a Strate~ to gather 1~
~ '... necessary evidence. They could also cooperate m the choice of rcscar
"-(J..<., methods, in the analysis of data, and in the writing of reports. 1hc views of~
behavioral scientist shoutd dominate when it comes to ~ h methods. t
addition, the behavioral scientist would be moo: capable of analyzing techni
social ~ienc~ ~ta. The portio~ of the -~ that conocrns the acco~nti ng systc I
and the 1mphcat1ons for operational etfic1ency would clearly be m the domai I
of the behavioral accountant. n,c report to management should generally t>I'
prepared by the accountant, because accountants are more familiar with the'
perspectives, needs, and jargon of the users of accounting infocmation .

PERSPECTIVES ON HUMAN BEHAVIOR:

PSYCHOWGY, SOCIOLOGY·, AND
SOCIAL PSYCHOLOGY_ ·- ·- - - - -- ~
Th~ thQ;e majorc:ocJ,,tributors to bchavionl scicocc lcnowledge arc psychologj
socio~gy. and social psychology. All scclc lo descnl>e and explain humaJ
behavior, but they differ in their overall pmpective on the human conditi011
(FsiholoiY}i~ prinwily interested in how the individual behaves. The foe
15
on the actions of people as they respond to stimuli in their environmen

L
'---
 .. .--- -.... - - -~--, .. ~
-..,....) -. ··. ,· . ' ,_ . . ..... -· . . . . ·.. · . •. ! . . . . _ _ :. . !,_:_ - -

Chapter 2 A SUl'YC)' of Behavioral Science Conoep(S and Perspectives 17

TABLE 2-1
Some Diffcrcooes between Behavioral Accountants and Applied Behavioral
Scientists

Behavioral Applied Behavioral

. Diffcmic.cs Accountants Scientists

Area of expertise Primarily account- Primarily social

ing: basic lcnowl- science; no lcnowl-
edge of social sci- edge of accounting
encc
Ability to design aod execute Not a major clc- Key element in
behavior rcsearc:b projects menl in training ttainiog
Knowledge and understanding of Key clement in Not a major ele-
tlS the worlcings of business organi- training ment in training
ig zatioos in geocnl and accounting
'ti systems in particular
:SI Orientation Professional Scientific
:s·
he Approach 10 problems Practical Theoretical and
IS. '
practical
hc . Function Serve clients; ad- Advance science
ch visr, management and solve problems
he
Interest in behavioral science Limited to accoont- limited 10 broad
In
ing-related areas subdisciplines in
Al
behavioral s-:iencc
:m
• I
un
be .
lhc and human behavior is explained in terms of individual traits, drives, and
motives. 1'be emphasis is on the ~ n as an organism.
'&cwloa and social psvcho}o:on the other hand, focus on group,
or social, behavior. Their emphasis is' on the interactions between people,
not on physical stimuli. Behavior is explained in tetms of social relations,
social influences, and group dynamics. An attempt is made to understand
how a person's dtoughts, feelings. and actions are influenced by the actual, .
imagined,· or implied..prescnce of others. The emphasis is on the ·person as
pan of a social system. -,... ;: ·
There are manv complex factOlS that influence human behaviorI including
individual needs and motivations, group pressures, organizatiooal demands,
the peisonal histories · and unique backgrounds of individuals, conflicting
messages from inside and outside che organization, time demands, personal
~O'J"\jfll.~ ~~ :i" "'-o""' '(,~~ "?. ~~1~1\J ~;
 . os of 13ehavior21 Accountino
PArt One found auo ~
18 -
may be clustered into thr~
. ... and so on These factors n tfvn:1m;,..
~~lnr ~1 and social responstbihlles, · .al s~ture~- g r Q ! ! ~

~~r. major categories: charaCter strUc_!!!!.e, soc• a1· traits, habits, and behavior
Character srructure refers to the person ~y associated with the Study
_. \•\(. '-' patterns of individuals. PsychologiSts are !eneto any system of relationships
\ <'-r. I strUCture re,ers d 1· . . .
""o\\ta,,. of character struct\l!C- o)(/\,UJ • 1· ·ca1 militar)'. an re igious msti.
. t . the nom1c po ,t1 , .
, : among people, including eco ' bl behavior control behavior, and
d fi e accepta e ' dy
\\~1.1(:\<r tutional frameworks that ~ n_ the domain c,f sociologists. Group nam.
.,\"t'icNf~ perpetuate social order. llris • 15 b. ation of character structure and
;,,io. \ ics can be view . ed
as a synthes1s or com m1 of human .mteracllon .
patterns,
1
• to,thl<"(. social strUcture: It refers to 1!1e deve/~men suits of that interaction. Social
~l'O(lf J.; . the process of social interacuon, an e re .
. - . the study of group dynarrucs .
•6.\4<1 O psychologists engage ~o . d psychologists, despite their dif-
Sociologists, social psychologiSlS, fanth same topics. For example, in
· pective study many o e
ferences m ~ . • t!Je te controller psych~lg(ists would focus
explaining the behavior of . co~ra ' i~: · expectations, and
. di ·duaJ's personality traits pressures, anx a.y,
on '!1e ~ vi . Jncn~ts ~d social psychologists would focus on
mot1va1..1ons. In contra.st, socio ~c.- . d
. ·a1· t· n group memberships. roles, nonns, an com-
soc1al strUcture, soc• 1za 10 ,
munication patterns. f the. ·
Sociologis_ts contend that people cannot be taken out o If social
, I learn the most basic skills- for example, language or eat-
contexts. Peop e
iog-from otha people. W~ respo~~ to_stimuli- for example, red or ~n
traffic lights-based on social cond1t1onmg, and our responses to these sllm-
uli are usually the saiPe whether or nol other peoplr. are pr~nt. ~I hum~
lcIJowledge is passed from one generation to the oext through vanous soctal
instiwt:ions such as the family, school, church, or peer group. People develop
beliefs and opinions _based on ideas and infonnation passed along by others.
There are inyriad social forces that act on a person to create a truly social
being.
· Psychologists would counter that despite social influences, e2ch individ-
ual is unique. Similar social backgrounds may produce pe-)ple who differ in
th:ir personality traits, their level of conformity to social rules, their outlooks
on life, or their value systems. Some psychologists might argue that the group
is a mirage; actions of individuals create a group dynamic.
Thus, it is possibie to explain human behavior by adopting either a psy-
chological or socioiogical approach, or by some combination of the two.
· Within both psychology and sociology, there arc additional competing frame-
-r- w~ with which to explain human behavior_For example, ·some sociologists
are "symbolic interactionists" and_explaiil behavior based on shared meanings
that help people detamine bow they should act in different situations. Other
sociologists are "structtJrali.sts" ·and look to socia! institutions and established
~Jes of int~io~ for-explaining behavior. Within psychology, tbece are
psychotherapists, who seek to understand behavior in order to change it. and
 .-
--, .-.--

Chapter 2 A Sarvey of Behavioral Science Cooc:cpts and Pmpoctives 19

"behaviorists," who are concerned with fmding methods to change behavior

without ncoessarily understandil'g the cause. Among the psychotherapists,
one may adopt a Freudian, Jungian, Rogcrian, or Adlerian perspective (these
schools of thought are based on ideas of their founders). Further, there are
orthodox fmMlians and nco-Frcudians.
One can also explain behavior in. terms of heredity, social environment,
tension reduction, or rational decision making. TIICrC arc different opinions ·
on the relative imp<.'rtance of ideas. coooomic conditions, or neurological
impulses in shaping behavior. Each of these competing viewpoints bas con-
siderable scientific support.
In this text, we talce the position that all of these framewortcs contain
an element of truth and that we can learn from each of them. We do not
advocate any single framewonc, because each explains some aspect of human
behavior but cannot explain everything. For this reason, and because behav-
ioral accounting is an applied, practical science, we believe that bebaviora.1
accountants should be flexible. If practicing behavioral scientists cannot agree
on a single framewcrk with which lo Yiew the human condition, it would be
highly preswr.ptuous for accountants to argue for one best approach. Rather
than adhere to a single model or framework for explaining behavior, bchav-·
ioral account.ants should use the framework that best explains the peculiari-
ties of the behavior exhibited in a particular situation. This approach is most
compatible with the function of behavioral accounting.

man
ORGANIZATIONAL INFLUENCES
DCial ON BEHAVIOR-- - - - - - - - - - -
ldop
Ftople worlc within the confines of organizations. 1beir behavior is affected by
~ -
DCial many factors, including organiz.ational sil.e and structure. Management leader-
ship styles or philosophies, authority/responsibility relationships, status rela-
ivid- tionships, and group norms also affect _behavior and organizational functioning.
er in R:Qple in the organiz.ation exchange infonnaticn through either "official"
ooks or " unofficial" channels. The information may be accurate, distorted, or
roup false. Based on the:-. information that people receive and pror...ess. decisions
are made and· attitudes are formed. For cxampie, lhe ..official" information
psy- channels may state that h_ard work and steady progress ensure job security
two. and promotion. The "unofficial" infonnation chann~ls may indicate otherwise.
lme- Decisions based on.distorted or false information may lead to the formation
gists :...~ of wonc altl"'ftldes and atlfrudes toward the organization and its leadership that
!>:
liogs are not a,oducive to opecational efficiency.
~
'I We will discuss some behavioral science concepts by eumining a
shed hypothetical business firm from the point of view ·of the vice-president of
. arc finance, who is in charge of all aspects of financial plann;ng and control.
tnd

- -- - - - --- . ···-· ·- -- - ···

-
- l, • •

t.

20 Past One f,oundarions of Behavioral Aceollii .

The partial organizational chart in Figure 2-1 indicates that the vicc-pn:si
of ~~ancc occupies a particular positio7.; ·orl>fficc, . io ~ ~rga_niz.atio11 •
pos1ti_on in a soci.J hierarchy is caJlcd·/.;~tusF ~1cb implies u~ferior
supcnor places on a vertical scale. Tiic ~ 1s often used with res
lo other hierarchies. such as income. educatioo, ~ -_prestige.

flGURE 2-1
Organization Oiart

President

Vice-President Vice-President Vice-President Y-JC.C-Prcsidcnt

. Marlceting Fmance Production Research &
Development

Internal
1:reasurer
AuditOf'S

Accounts
~ivablc
Managa

OuefC.ost Tu
Accowitant t--+-~Departmenc
Managa

Methods and GcncraJ

.Procedures Accounting
Supenjsor ~er

Data Processing
Manager . . _ __. Payroll
~er
 . . . , ,· • •,.· ··:4••·.·.~· . ... _ _ . . .

Chaprcr 2 A Su~y of Behavioral Science ConcepU and l\:rspectives 21

Each position in an VJJ::.au~IWLLis occupied by a person whose duties

and responsibilities clearly defi , usually in writing. As such, a clear-
c~onoflabor ex, . Those who occupy the various organiz.ationaJ
positions do no( impinge upon the wortc of others. Every position can be
viewed as a set of specialized duties and responsibilities. Individuals arc hired
to fill these positions and to execute the duties, and they are held accountable
for meeting predetermined standards of perfonnaocc.
The structure of dlc offices, or positions, in the organization follows the
principle of hierarchy. Every subordinate posi:ioo is under the direction or
control of the one above ii. Every lower position is controlled by a higher
one. Social relations within organizations arc based lo a great extent on power
and authority, or on superior-subordinate relationships. Thus, large business
organizations, by their very nature, are not lemocratic institutions. They are
authoritarian systems that distribute power and authority. The flow of power
and authority is downward, from superior to subordinate offices, and the flow
of responsibility and accountability is upward. 1be authority inherent in each
position. or status, is clearly prescribed and limited to official operations.
Insubordination, or refusal to be controlled by a higher office, cannot be
tolera1ed because it would upset the system for achieving organization goals.
Thus. based on the bureaucratic model that governs the stru.:t11re of most
business finns, we expect the people who occupy particular organiz.a1ional
positions to behave in pa.1icular ways.
This is not to say that the people who occupy high organizational pcsi1ions
are merciless despots who rule wirh an iron hand. The manner in wt ich
people exercise their authority varies. Several lcadccship styles have been
identified, including the "democratic" leader who encourages participa1ive
decision making. The point is that authority is ultimately vested in a position.
and even a democratic leader may have to ovemde the· group.
The vice-president of finance is a case in point. The duties of the office
are clearly prescribed, and the vice-president's behavior tow~.rd ochers in the
organization should be a rational means of fulfilling these responsibilities.
We would not expect this vice-president to berate the advertising d irector
for poor wording in a brochure or to hire a new factory supervisor. We
would. however, expect behavior to be aimed at coordinating the marketing
and production functions in tenns of overall goals, budget limitations. and
available staff.

.-,,. ROLE THEORY-------------'--~

Th~~of be~avior ~auems or behavioral responses that we would expect and
¥~ u • ~ ~ v1ce-prcs1d~nt of finance to exhibit is referred to as a sociai role.
·=-~rs. .
~
; ·\ Roles may be defined simply as the parts that people play in their interactions

•'. f

$
~
 ____
.. _________
·_· _····_· ._.·_--_-
_·

joOS 0 f Behavioral Accou 111i

paJ1
ooe r-oun<"1 • • .. c and appropri,11.,
22 . obl1gauo,..,, . ~
. , , - - --.... . hts duties, . _ 1-n a particular SOci ,
., (he ng • nnSJUOn ~
.A -,. rolt ines particular r· plicitJy defined, usua11
socr..1 hold a I are eX ll)
viol's of who nizations, roes,.. ·-'onnal groups. they ~
..rnt1ps or orga b l ws .... uu• t
context. n foonaJ b'- - al or sec of Y a; · ·
. . al [11af1U • I
in an «garuz.allOO who occupy part1cu ar_ orga,
Mundctstood-" . ... t,ehavior of people by providing for spec1aliq,
d :«e,en(Ja(e uae 'f (he n11'ltlp d' . .
Roles u_••. __ ,4 serve to uni y . b·-- IYllniz.ations, the iv1s1on Of
. . nal ~uons ilJIU I business orb-· I d h.
~uz.allo r~·. .
. __ ., ccocd1naoon o
r funccions.
.
n . I .,__.,,te. The ea ers ip of :ih
. quite e auva- I '"''
lion anu le differen1ia11on,_is es so that they comp ement cac~
labor, ~ thus ro crute (he vanous_ro~ mbers about what behavio
organiz.atJo:;:::::so educaie _o rgao•~=~::::i positions. ~
ocher. Lead ,.,.,.,,pants of certain organ{ role is called a nonn. ,.Norl?iJ
co exav,ct from .......- panent o a · ~ ~,
r- __ , behavioral com L-1. •oc that are appropnat,.~
The ac(UAI . nts of ~av1 . .
.-121ions and reqmre~e .d
· nt of finance, the v1ce-pres1denrs
are the eX~ - th v1ce-pres1 e ·
·r. le For example,
srec1 IC ro . . d
e . •-h expected to be on time for
aud1to, are ,.__ .
----•~rv and the ,~pen
~-J•
enl
• · I dre5sed an ° .
d l be relatively polite to each other
·
meetiogs, co be appropnale Y . . • rmative responsibility for caJlmg the
. h the add111ooa 1 no · f
The vice-pres1den1 as there is 3 narrower, unique set o role
. to order: this illusuates that
meeuog • th
expeaations for each member 0 ~ e 'd n1,'.'- which defines for individuals
Every role
who they are and ho
as:
h ttached to 1t an ' e
the should act in
Y. d
•
cular situations. In fact, _we thinJc
th·~ hold towards us. If people think of us
w-seJ · tcans of attJtu es O ,..., ·
~ ~wl::;ble and capable, we tend to believe it. If they th mk olherwisc,
we would tend 10 believe that also. . . .
roles and identicies depending on the s,1uat1on
A:opIe have numero US .. • •_
io which they find themselves. The vice-prcsu:Jen~ or 11nance may also be a
p~nl, choar -'-- 1enni·s player, or ham. radio operator. Each of these
· meu~, .
accivities carries with it a set of expected behav:or pa11cms, or a role. The v1ce-
prcsiden1 is n~t expected to take on the parent rol: al a ~eeling ~f corpora1e
executives, nor to exercise executive behavior dunng choir prac11ce.
Society will pennit a certain a.mounl of role discrepancy . For example,
a person may be .at work, but only a relief player on the recrcacional
soflball team. ole contr" occurs when a perron occupies several positions
that~ incompa · or when a single position has.mutually incompatible
behavioral expectations. One such situation would ocx::ur if a police officer
were faced with !he task of arresting a friend or a family member. Should
!he offteer cany out. this' responsibility? 'One set oCrole e~tions "says
yes; !he other says 119, friendship and family loyally come first. Or, consider
!he following situatioa: .the factory supavisor is expected to be close to the
factory employees and to win their confidence, but also is expected to be a
mem~ of the maaagcment team. Whose side is !he supervisor really on?
Fa,/ure to carry our the behavioral components of social roles is nol

it-
 - ... .-
,

Chap1er 2 A Survey or Behavioral Science Conocpts and Puspeciives 23

tolerated. Sanctions, or punishments, arc applied to those who violate

expected behavior patterns. The saoc:tions could be mild, such as a friendly
reminder to do what is expected, or more severe, ranging from "dirty" loolcs
to total ostracism from a group. Thus, we can sec the power of social fon::cs
that deftoe behavior.
One significant aspect of role theo,y is that identity and behavior ace
sociaUy bestowed -and socially sustained. The position a person occupies
withir. a fonnal organiz:ation or an informal group carries with it expected
behavior patterns. The vice-president of finanoe, for example, acts like an
executive because he or she occupies an executive position. It is very likely
that the vice-president did not have an ..executive" manner or attitude before
being appointed to the office. It is also likely that, if fired, the individual's
confidence in his or her identity as ao executive will be severely shaken.
Another key notion is that expectations of behavior ace .both learned and
shared. We learn what constitutes appropriate role behavior for gas station
attendants, .friends, or corporate executives from the groups into which we
are born and those we join later. The consensus_awong people that those
occupying a particular position will exhibit certain behavior reflects the shared
lhe social definition of social roles.
role
,'
uaJs SOCIAL STRUCTURE_ _ _ _ _ _ _ _ __
ink
rus The systematic study of human behavior depcEds~ fa';!_
n s(ii:sJ lhat
people act in regular and recurring patterns; nd that peopke not
isolated creatures, but that they interact with . If people did not act
in regular pattei:ns, lhere would be no basis for behavioral science. People
do engage in repetitive behavior. We arise at certain limes,. perform morning /)
rituals. go to school or work, fulfill our responsibilities, and so on. We may I { r iI
lose sight or these regularities by foaJSing on either individual idiosyncr:icies 0 •~
or deviant behavior. But we can regain the proper ~pective by comparing rc\a
ourselves to others. For example, as Americans we shake hands wilh new v I rt 111 ,
acquaintances; in other cultures lhe form of grecting may be different. As l,, '11(
New Yorke~. lexans, or Oregonians, we ace aware of "how we do things . .. JvM~
As members of a particular corporation or student body. we are aware of ·1~ ,

~-
i..: differences between "us and them." [f we recorded or daily behaviors. we
; '!J
would h2ve a vivid account of our behavioral rituals and routines.
-= • • -

To. account for the regularities ·

4 • • • -

an behavior, we will consider

the cooccpts of society and cul °Soci~ry y be · defined as the sum -·
~.u..,,~=,.
tO(al of human rclationshjps. The ...,.....,1 implies continuity and a
complex of inte,personal and institutional relationships. Society is made up
of the inten::onnected and overlapping groups, roles, and relationships that
ch~ze human life. These ·overlapping groups include families. trade
 -------- - ·--- Pattooc foUnda
rio(\S of Behavioral Accounti',

and others. Peop1.

24 · Jeagtles • ~
• iOCSS fiCTJlS, bo':"hng tes 10 play, and are thcfl\..
unions, po1jtical parties• b';oups. have vanOUS ro
'°
belong se-..eral of (hcSC arious groups. . t to behavioral accountanti
selves links bctWe,cn -~' vystetn of pnmar)' int~ Within this social systc 111
. or~ s nunun1t)'.
lhe sociCtY • . or business co aroups that would be <>r
. the ~.:oess organ,z.auon . lated hurnan b" -
as ~ s and ,n1erre
still ~ subs)'Stem ..
~ LJ.4vioral accountants- . th behavioral sciences as al as used in
interest to.-...-..a
- · u:sc-u
of n1srem as ---' an . e f . t-lated and anter · d epeodc111
Thc Wll""-"Y' ~J fi rauon o 10 ....~
~~ It refers to a con ,gu a biological system. or a SOciaJ
other ,..,,__.._. f the solar system, .
us we can speak o . n ..rts and subsystems operate IS
parts. Th • . h. h the vanOUS r - - ,
-n... patterns wath w ac ..,,__ •-nn social strucrure re,crs to
system. """ f the system 11"' " ' • · •
fen-cd to as the s,rucrure o . · ·a1 subsystems and 1nd1v1duats
re . h. tJctWeen vanous SOCI . . •
the patterned rdataons 1ps . . . t social organ1za11on . or social
"bl the functaonang of a soc1e y' .
that make pOSSI e
group.

CULTURE,- - - - - - - -- - - -
. . f . t Society cannot exist without a culture,
u Iture ·1s the way of hfe
• o a .soc1ef Y· •e1y 1llc culture. or way of life f
C
and culture cannot exast outside o a soca . . •.,
. d . beli·ef systems appropriate or expected modes of behavior(

I
anclu es common • · ed fd ·
·n1c·· •'-- store of technical knowledge, and establish ways o omg
or th• ang, u~ . beh . be .•
· "·I affects the regular patterns of human av1or cause ,t~
thangs. '-u ture . • .
defines behavior that is proper for particular s1tuat1ons. .
The essential aspect of culture is that it ensures h~man survival, . both
h sically and socially. Unlike other animals whose survival depends pnmar-
it/ on instinct. hu~ans survive primarily on the oasis o~ what u'.e! learn. A
human is the only animal to possess culture, or an ongoing transmittal of the
sto~ of knowledge from one generation to the next. The culture is learned
from others and shared with others. What we Jcnow and how we act is based
.on infonnation we received from parents, peers. teache~. colleagues. and
worfc supervisors.
To uodemand behavior in an organizational setting. a behavioral accoun·
tant should be aware of the idea of culture. In some instances, the culture of an
organization is referred to~ the '<w<Kk environment," or the "organizational
climate." The basic idea is that the clements of culture influence behavior.
The l,,µines~ cu_lture is__the prevailing system of business ethics, business
~ie;cs. technical knowledge, and hardware that influence behavior.

The Idealistic versus Materialistic Framework

icular cultural norms to develop in the first place? ~
h Ids that cultural nonns or behavior can be explained

.. 1
l
 Oiaptcr 2 A Survey of Behavioral Science Concepts and ~pectives 25

in lernls of ~1e•s ~ -and '!alucs. For example. a thcologi~ society ..,a lu(
will have values lhat differ from those in a secular society. These diffcrcoces c;
in values will acate diffcccnces in people's motivations and iu their ultimate
behavior. In bis major work, 7k Protutanl Elhic and the Spirit ofCapitalism.
Max Weber argues that the values inherent in th~ Protestant reformation
were ncccssa.ry for the development of capitalism.• Thal is. the Pro<estant
belief system emphasized the importance of bard work. explained why some
people succccded and otbcn failed, justified the role of entreprenctUS. and
placed povCl'I)' in a particular con~xt. In short, ideas and values ~ the
development of a political and cconomi~ by justi'1-_~g_!he_~._?f
th~ystcro and the roles that people played jn it. ,,,-- ------...
In contrast to this idealistic framework:. there is lhe\earerialistic fr~
work espoused by Karl Marx and his followers lhat holds that ideas are DOl the
-
prime cause of behavior. - Instead, ideas are dependent OD the economic base 5"-1'ih J

(i.e.• property) and people's relationship to it. They contend that ideas do (.,.e. .
not cause the development of culturai nonns, economic systems, or political ·j,.tr,
systems. Rather, they i1old that :i paI.!icular type of economic sy,stC{ll will
~le an ideology to justify it. For instance, a feudal economic structwc will
acate a value system thafjusftfies feudalism, and 2 capitalist economy will
acate_an ideology to justify capitalism. Thus, a materialistic appro:ich holds
that ideas reflr.cl the economic or material substructure and that the primary
cause of behavior is that economic substructure. [f it appears that ideas influ-
ence behavior, the Marxists would argue that the idea itself grows from the
economic tasc.

The Intera(;Uon· ork - F ..-~ V\.U1 ~ ,,.'j ,-o_k_ I-¼ c r '.J

~~(._\CA~"" .,( • , , ,., JGI - f ~
• \'<-• ··~{uo-.«ln«tt fJ (ol~ i,.
Th_e ';.~mbolic ~nuractionist framework ;olds that ~ - a.id "reality"
arc socially cletemMOd--thr~ of pie aotcractiog with each .
other, reaching murual definitions of social situations, a collectivelyagree- 1" h '
ing on ..what is." 1bc universe is assumed lo be meaningless until people } rt<
create a shared meaning. For example, a computer is a physical reality, and t- L-v
M••
even a strong consensus cannot make it disappear. However, the "meaning..
11
of that computer depends on the consensus of :hose who relate to it. Groups K~
of computer programmers, grammar school students, business executives, or
disgruntled credit card customers will define computers differently. And if
their definitions of an object or a social situation differ, so too will 1heir
behavior coward that objec·c or social situation.
In some ways, symbolic interaction may be viewed as an alternative to
~ Io fact. symbolic ioteractionist theorists sec several weakncs~
in role theory and claim that symbolic interaction corrects these weaknesses.
1bc The concept of role is usually tied to the concept of status. The fooncr implies
obligations, and the latter implies rights. Roles arc the obligations to perform
' ~\"~? ):'.,,~~-
... , . ~-~h·l• 1.t

~:~~;/~~ j._.{
26 Part One Foundatioos of Behavioral Acco

according to the norms expected of a particular status. Bue what is the

~~11tc,· Symbolic interactionists say we do not know until people actually aq

a situation. They say that one flaw or weakness of role theory is that

:it\·:..:.:· cc,~
-~:,
Role
of rights. obligations, and norms ate ambi~-
theorists cling to the "exterior model of mari," which holds
: 'jfa~-- ; '. ef;'•· l society, which is outside of the individual. deteimines behavior. The i
--sih,=-r. ·}: viduaJ is seen as passive rather than active. Behavior- is mechanical in .
·~--~. . sense
---~-
......
~ "'.:. t .
· •....
..... .
;· ' :
that social structure places peop_le in a particu_Jar sta~ that assurnea :
; particular role in behavior. Role theory, therefore. m the v,ew of sym
,•· interactionists, does not allow for "minded" behavior. Humans are 5een :
.• .. . . . ..:ii automatons and society as static. Role theory does not allow for change
., .. -:, t
does no< consider temporal situations .
,~::. -~--~- i'
---~-·· :'!-.,· . . .
f{~t=-~'j:-)\'-··•: ~ .;-• of
In contrast, symbolic interactionist theorists bold to the "interior
man," which assumes thac people arc motivated by needs, attitudes
~ < •• -~ the expectations of others. rn· sym~lic interaction, people engage in mi~
...
,...
.
. bet?1vior. In this approach. behavior is the outcome of negotiation throu
:;Jr- • interaction. Interaction is a process, and through it. identities are negotia
"'f::.
between interacting parties, and rights and obligations are mutually deti

Other Frameworks
Behavior can also be explain~ in tenns of attitudes, motivari
perceptions, learning, and pe™>nality. These concepts are discussed •
Chapter 3.

REFERENCES_ __ _ _ _ _ _ _ __ __ _j

'"Report of rhc Committee oa Behavioral Science Concent of the A .

Curriculum " Accoun1· ·R · ( ccount,a,
2 • mg ev,ew s~plemenr to vol. XLVI), 1971, p. 248 _
. ~soo. Bernard and G .A. Srewcr. Human lkJiavic . An . .
Findings. New Yori: Harcou.rt Brace and World 1964 r. lnve111o ry of Sc,enrife
3Nced1es. Bclvad E., Jr. Firr.aru:ial Accoun;. ( , P-;,) I .
Mifflin, 1986. p. 4. mg seco .:d .) . Bosron: Hough1011 I
◄ weber
• Max._. ~ Protarant Ethic and the Spirit ,r C · 1. New v ......_. I
Oiaries Scribner's Soos, 1958. o, aptta ism . ,..,,,.

S~GGESTED READHiGS
--------~i
Be,ga. Jua, L. lnvilatio,, ;, ~OWO Gtrdca
BIUDS, WJ. aodDT.• •
De,,.._ . City, N.Y.:. Doubleday• 1963 .
'--U:>{Cl°. Accowztin and
York: McGraw.ffilJ. 1969. t Its lkhavi<>raJ /mpficorions. Neff
 ----. - --.. _,.. ..

Durkheim. Emile. ~7,ivision of Labor in Socitty. New York: Free Press. 1933.
Goffman, Emng. Bthavior in Public Ploca. New Yoric Free Press. 1963.
Gath, Hans ar.d C. Wright Mills. Cltaracttr and Social Stn:cturt. New York:
Han:owt Brace and World. 1964.
Gerth. Hands and C. Wright Mills (eds.). From Max Wtbtr: Essays in Sociology.
New Yott: Oxfcxd University Press, 1964.
Lcvioc, Donald N. (ed.). George Simr..d: On Individuality and Social Forms.
Oiic:lgo: Univcnity of Chicago Press. 1971.
Sieler, Robert E. and Robert W. Banlca. "Personality Variables as Predictors of
Budgoc:t System Ctwacteristics." AcCOWlting. OrganilOtions, and Sodtr,. 1982.
pp. 381-403.

DISCUSSION QUESTIONS _ _ _ _ _ _ __
I. Discuss the following:
a. For a 5Ystem of social control to be effective, group mcanbers must accept as
legitimate the authority of those empowered to administer sanctions.
b. To be effective. both formal and infonnal groups must be supported by 'lip
consensus.
2. In your opinion. what arc the favorable aspects of status structures? What arc
the an(avorable aspects?
3. Dcsatl>c some of the roles you play in both the formal and informal groups to
which you _belong.
4. Could a business organiz.ation function effectively without a clear definition of
who has authority and how that authority is to be exercised? Could an informal
group ~ion effectively without such a definition of authority relationships?
5. Arc bureaucracy and democracy compatible?
6. What arc the functional and dysfunctiooal aspcclS of bureaucratic organizations?
7. Why do informal groups establish standards of behavior? Wh1t impact do these
-. <
sandards have on group members?

\
I
lion

lcw