A Structured Perspective on Behavioral Accounting Research

The objective of this study is to analyze and examine the research area of behavioral accounting. As today’s society is increasingly focused on the general state of human well-being, it is reasonable to assume that this field of social sciences will continue to receive the significance gained throug...

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Bibliographic Details
Published inCECCAR Business Review Vol. 3; no. 2; pp. 67 - 72
Main Authors Dănescu, Tatiana, Constantinescu, Lavinia, Matei, Bogdan Radu
Format Journal Article
LanguageEnglish
Published The Body of Expert and Licensed Accountants of Romania 01.03.2022
Subjects
accounting dimension
behavioral accounting
impact of the human factor on accounting
research framework
well-being of humankind
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Summary:The objective of this study is to analyze and examine the research area of behavioral accounting. As today’s society is increasingly focused on the general state of human well-being, it is reasonable to assume that this field of social sciences will continue to receive the significance gained through contributions to social life. From the perspective of illustrating the evolution of research conducted in the field of behavioral accounting and starting from the evidence that this field of accounting has developed from the empirical to the theoretical dimension, the criterion of temporal succession of manifestation is used. The descriptive analysis technique is used for data analysis. The research results emphasize the constant concern and permanent diversification towards the humanemotional component of accounting, through the systematic observation of people and the measurement of variables.
ISSN:1454-9263
2668-8921
2668-8921
DOI:10.37945/cbr.2022.02.08