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 109
- Downloads 0
Czy rachunkowość jest gotowa na podwójną wycenę na potrzeby bilansu i rachunku zysków i strat? Analiza treści komentarzy do projektu Założeń koncepcyjnych
Celem artykułu jest zbadanie komentarzy do projektu Założeń koncepcyjnych sprawozdawczości finaso-wej, w części dotyczącej propozycji podwójnej wyceny na potrzeby bilansu i rachunku zysków i strat, a także próba oceny je...
Wprowadzenie
Niniejszy tom „Zeszytów Teoretycznych Rachunkowości” zawiera wybrane referaty,które zostały przygotowane na Ogólnopolski Zjazd Katedr Rachunkowości. Zjazd tenzostał zorganizowany przez Instytut Rachunkowości na Wydziale...
Przedmiot, cele i teorie nauki rachunkowości
Celem artykułu jest identyfikacja przez autorkę przedmiotu i celów nauki rachunkowości na współczesnym etapie jej rozwoju oraz wskazanie istoty, charakteru i typów teorii w nauce rachunkowości. Zagadnienia te zostały prz...
Book-tax conformity in Polish private companies
The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities...
Is accounting ready for the dual measurement in the statement of financial position and the statement of profit or loss? Content analysis of comment letters to the Exposure Draft of the Conceptual Framework
The aim of the paper is to study the responses of the IASB constituents to the Exposure Draft of the Conceptual Framework, given on the proposed matter of dual measurement for the statement of financial position and the...