Staff accountant inform diagnostics8/25/2023 ![]() It deals with the attitude and behavior of people when they are encountered with an accounting phenomenon which determines the behavior that they will show in decision‐making. Accounting was recognized as a phenomenon that operated in contexts that forms, functioning, and consequences were interdependent with now, it is recognized as a practice whose outcomes are mediated by the human and social contexts in which it operates. Behavioral accounting concept is examined under the topics of the influence of accounting information on behavior, managerial control (budget participation, nonfinancial measures, leadership, and balanced scorecard), auditing (auditor‐client negotiations, auditor’s judgment, and decision‐making), and ethics (ethical decision‐making, ethical orientation, and rationalizations on unethical behavior) in this chapter.īehavioral accounting is a branch of accounting that is related to behavior besides the accounting knowledge. Behavioral research tries to find out how individuals make decisions and interact and influence other individuals, organizations, markets, and society. This special area of accounting addresses such aspects as human information‐processing behavior, judgment quality, accounting problems that are created by users and providers of accounting information, and accounting information users’ and producers’ decision‐making skills. Behavioral accounting is a branch of accounting that is related to behavior besides the accounting knowledge.
0 Comments
Leave a Reply.AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |