Insights and technologies from neuroscience research can help accounting scholars more deeply understand how decision-makers physically and cognitively process and react to accounting information and controls. We conduct a systematic review of accounting literature to evaluate whether and how accounting scholars are incorporating neuroscience research into their work and building a field of ‘neuroaccounting.’ To do so, we identify literature that relates accounting research questions to neuroscience research, addresses accounting questions or tasks but has implications for neuroscience or neuroaccounting research, or investigates accounting questions using neuroscience technologies. We then classify that literature into two broad topic areas analogous to the decision-facilitating (how individuals process information) and decision-influencing (how individuals respond to controls) roles of accounting, and map relationships within each topic over time. We observe that literature in accounting is coalescing into a new field, neuroaccounting, in ways that mirror the pattern of development of a similar field, neuroeconomics – indicating that neuroaccounting is indeed taking a place on the stage of behavioral accounting research. Our review provides a framework for future research at the nexus of neuroscience and accounting that provides unique insights into the ‘black box’ of cognitive processing in accounting contexts.

来自神经科学研究的见解和技术可以帮助会计学者更深入地了解决策者如何在身体和认知上处理和应对会计信息和控制。我们对会计文献进行系统审查，以评估会计学者是否以及如何将神经科学研究纳入他们的工作并建立“神经会计”领域。为此，我们确定将会计研究问题与神经科学研究联系起来的文献，解决会计问题或任务，但对神经科学或神经会计研究有影响，或使用神经科学技术调查会计问题。然后，我们将这些文献分为两个广泛的主题领域，类似于会计的决策促进（个人如何处理信息）和决策影响（个人如何应对控制）角色，并随着时间的推移绘制每个主题内的关系。我们观察到会计文献正在合并成一个新领域，神经会计，其方式反映了类似领域神经经济学的发展模式——这表明神经会计确实在行为会计研究的舞台上占有一席之地。我们的评论为神经科学和会计的未来研究提供了一个框架，为会计环境中认知处理的“黑匣子”提供了独特的见解。我们观察到会计文献正在合并成一个新领域，神经会计，其方式反映了类似领域神经经济学的发展模式——这表明神经会计确实在行为会计研究的舞台上占有一席之地。我们的评论为神经科学和会计的未来研究提供了一个框架，为会计环境中认知处理的“黑匣子”提供了独特的见解。我们观察到会计文献正在合并成一个新领域，神经会计，其方式反映了类似领域神经经济学的发展模式——这表明神经会计确实在行为会计研究的舞台上占有一席之地。我们的评论为神经科学和会计的未来研究提供了一个框架，为会计环境中认知处理的“黑匣子”提供了独特的见解。