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The paper introduces readers to uses of neurophysiological research techniques by identifying key themes in the recent AIS literature and assessing the potential value of a spectrum of neurophysiological techniques for advancing these research themes. In essence, this paper serves as a foundational guide for researchers aspiring to harness the potential of neurophysiological techniques in accounting contexts.<\/jats:p>","DOI":"10.2308\/isys-2023-061","type":"journal-article","created":{"date-parts":[[2025,1,30]],"date-time":"2025-01-30T11:29:23Z","timestamp":1738236563000},"page":"85-130","source":"Crossref","is-referenced-by-count":4,"title":["Neuroaccounting: Integrating Neurophysiological Techniques into Accounting and Accounting Information Systems Research"],"prefix":"10.2308","volume":"39","author":[{"given":"Kristian","family":"Rotaru","sequence":"first","affiliation":[{"name":"Monash University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-8496-264X","authenticated-orcid":false,"given":"Jacob M.","family":"Rose","sequence":"additional","affiliation":[{"name":"University of Missouri"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Odkhishig","family":"Ganbold","sequence":"additional","affiliation":[{"name":"The University of Melbourne"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9026-8814","authenticated-orcid":false,"given":"Anna M.","family":"Rose","sequence":"additional","affiliation":[{"name":"University of Missouri"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Jonathan","family":"Loveridge","sequence":"additional","affiliation":[{"name":"Monash University"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7668-3165","authenticated-orcid":false,"given":"Anna","family":"Stamatelatos","sequence":"additional","affiliation":[{"name":"Monash University"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2025,9,25]]},"reference":[{"key":"2025110103523097300_B8","unstructured":"AACSB. 2023. 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