The subject of behavioural accounting research
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 98
Abstract
The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature available on the Internet was used. Databases of scientific publications were searched using combinations of relevant keywords. Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected. Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature. As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline. The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.<br/><br/>
Authors and Affiliations
Dominika Korzeniowska
Keywords
Related Articles
- EP ID EP365531
- DOI 10.5604/01.3001.0012.1551
- Views 118
- Downloads 0
Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine
This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo-rate income...
Financial reporting in the light of the systems approach and social sciences methodology: The conceptual frameworks perspective
The keynote topic of this paper encompasses the process of financial reporting seen as a research process in the sense of social sciences methodology, from the perspective of the systems approach. Attention is focused on...
Audytorzy w japońskim modelu nadzoru korporacyjnego
W japońskich korporacjach audytorzy mają specyficzną pozycję i uprawnienia zależne od struktury nadzorczej wybranej przez spółkę. Duże spółki mogą adaptować jedną z trzech takich struktur, a mianowicie radę audytorów sta...
Trends and research methods in the science of accounting in Poland and worldwide
Accounting is seen as both a practical activity with a long tradition, as well as a scientific discipline, despite the fact that there were voices among scientists (Demski, 2007; Fellingham, 2007) that challenge the acad...
Feminizacja studiów w zakresie rachunkowości w Polsce – przyczyny i skutki
W artykule przedstawiono dane dowodzące dużej feminizacji studiów w zakresie rachunkowości w Polsce (przede wszystkim na Wydziale Zarządzania Uniwersytetu Łódzkiego). Uważamy, że taki stan rzeczy wynika z funkcjonującyc...