“Emotions in Accounting: A Review to bridge the paradigmatic divide”, von Nathalie Repenning, Lukas Löhlein und Utz Schäffer, all from the Institute of Management Accounting and Control (IMC) of WHU – Otto Beisheim School of Management, has been published online in the European Accounting Review.
The literature view analyzes the role of emotions in accounting research. Drawing on an analytical framework that differentiates between joy-, fear-, anger- and sadness-based emotions, the authors disentangle the bidirectional dynamics between emotions and accounting, and show how accounting both conditions and is conditioned by emotions.
European Accounting Review is a P journal in the ERIM Journal list.