Behavioral Accounting in Research (BAR) is a branch that includes research pertaining to human judgments to an extent. Past literature shows that such research is commonly conducted in an experimental setting. If an entity is involving humans, then it is imperative that it will also involve human judgments, human emotions and rationalization. Therefore, decision making has been a debating area entailed into these three areas in numerous entities. Presume that you have group members and they have a group of behavioral accounting researchers and are critically evaluating the above mentioned phenomena by tackling the following points:

1. Conducting research based on human judgments results in experiments but not an absolute conformance to reality. How can your group respond to this proclamation?

2. If an entity ends up using this research method proclaimed in Point (1) above, what would be the resulting pros and cons?

3. Entities undertake research to execute proper decision making, however decisions can be influenced by human emotions. How can the group investigate such cases of rational and emotional decision making? (Design at least four steps to investigate such a scenario).