Abstract
This paper explores the applicability of neuroscience to management accounting studies. The application of neuroscience is meaningful when social science studies analyze humans living in the real world. I conduct a literature review and reveal the entity that neuroeconomics, consumer neuroscience, management and management accounting studies have applicated insights and technologies from neuroscience. Finally, based on these prior studies, I discussed the applicability of neuroscience to management accounting studies in terms of hypothesis development and the analysis of results, the method of testing hypothesis, using the theories by reference from neighboring fields, and analyzing research questions such as how a wide range of members in organizations respond to controls.
