행동과학 회계 연구모형의 비교분석

This paper reviews basic research models used in the area of behavioral accounting, especially, Lens model and prospect theory. Lens model suggests regression models as surrogates for human decision processes, which have been used in market research as well as in behavioral research. It provided foundations for quantitative analyses. On the other hand, prospect theory is similar to that of subjective utility theory in traditional economics. But the similarity ends there. The theory differs from the economic theory in the sense that it encompasses the existence and mobility of reference point, and, most of all, the area of loss are discriminating differences. The two behavioral models are common in that they all extended a theory of black box. However, the prospect theory is based on more observations and evidence from the perspective of behavioral science. They differ in the assumption of linearity vs. nonlinearity, capacity of information processing, imbedded learning, etc. Bonner's model for behavioral research is introduced for guidance.