This review analyzes the role of emotions in accounting research. Drawing on an analytical framework that differentiates between joy-, fear-, anger- and sadness-based emotions, we disentangle the bidirectional dynamics between emotions and accounting, and show how accounting both conditions and is conditioned by emotions. In this way, we demonstrate how an emotional turn in accounting scholarship challenges and expands our understanding of financial accounting, management accounting, and auditing. In addition, we raise awareness about the performative role of ontological and epistemological positions in accounting research on emotions. We find that scholars from different paradigmatic traditions mostly acknowledge each other's work, but often miss the opportunity to fully embrace it. By illustrating the productive insights that emerge from a stronger inter-paradigmatic engagement, we draw attention to the necessity (and excitement) of crossing the great divide. We conclude by outlining avenues of future research on emotions in accounting.

本综述分析了情绪在会计研究中的作用。利用区分基于喜悦、恐惧、愤怒和悲伤的情绪的分析框架，我们解开了情绪和会计之间的双向动态，并展示了会计如何同时受到情绪的影响。通过这种方式，我们展示了会计学术的情感转变如何挑战并扩展我们对财务会计、管理会计和审计的理解。此外，我们提高了对本体论和认识论立场在情感会计研究中的表演作​​用的认识。我们发现来自不同范式传统的学者大多承认彼此的工作，但往往错过充分接受它的机会。通过说明从更强大的范式间参与中产生的富有成效的见解，我们提请注意跨越巨大鸿沟的必要性（和兴奋）。最后，我们概述了未来会计情绪研究的途径。