If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2018-09-01 DOI:10.2308/BRIA-52283
E. Lynch, Lindsay M. Andiola
{"title":"If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?","authors":"E. Lynch, Lindsay M. Andiola","doi":"10.2308/BRIA-52283","DOIUrl":null,"url":null,"abstract":"\n Recent advances in technology have increased the accessibility and ease in using eye-tracking as a research tool. These advances have the potential to benefit behavioral accounting researchers' understanding of the cognitive processes underlying individuals' judgments, decisions, and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye-tracking. The purpose of this paper is to familiarize accounting researchers with eye-tracking, including its advantages and limitations as a research tool. We start by providing an overview of eye-tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye-tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye-tracking, including important considerations at each stage of the study.\n JEL Classifications: M41; C91.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":0.7000,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"11","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-52283","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 11

Abstract

Recent advances in technology have increased the accessibility and ease in using eye-tracking as a research tool. These advances have the potential to benefit behavioral accounting researchers' understanding of the cognitive processes underlying individuals' judgments, decisions, and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye-tracking. The purpose of this paper is to familiarize accounting researchers with eye-tracking, including its advantages and limitations as a research tool. We start by providing an overview of eye-tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye-tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye-tracking, including important considerations at each stage of the study. JEL Classifications: M41; C91.
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
如果眼睛是心灵的窗口,眼动追踪在会计研究中扮演什么角色?
最近的技术进步增加了使用眼动追踪作为研究工具的可及性和便利性。这些进步有可能有利于行为会计研究人员对个人判断、决策和行为背后的认知过程的理解。然而,尽管它在其他学科中有潜力和广泛的应用,很少有行为会计研究使用眼动追踪。本文的目的是让会计研究人员熟悉眼动追踪,包括它作为一种研究工具的优点和局限性。我们首先概述眼动追踪,讨论基本术语和有用的指标,以及它们所代表的心理结构。然后,我们总结了跨研究领域的眼动追踪研究,回顾了使用眼动追踪的会计研究,并确定了跨会计主题的未来研究方向。最后,我们提供了一个教学资源来指导那些对使用眼动追踪感兴趣的研究人员,包括在研究的每个阶段的重要注意事项。JEL分类:M41;C91。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 去求助
来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
期刊最新文献
Relative Performance Information and Rule-Breaking: The Moderating Effect of Group Identity In All Fairness: A Meta-Analysis of the Tax Fairness–Tax Compliance Literature I’m Working Hard, but It’s Hardly Working: The Consequences of Motivating Employee Effort That Fails to Achieve Performance Targets Auditor Materiality Disclosures and Investor Trust: How to Address Conditional Risks of Disclosure Mandates The Conservatism Principle and Asymmetric Preferences over Reporting Errors
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1