A Structured Perspective on Behavioral Accounting Research

• Published in: CECCAR Business Review Vol. 3; no. 2; pp. 67 - 72
• Main Authors: Dănescu, Tatiana, Constantinescu, Lavinia, Matei, Bogdan Radu
• Format: Journal Article
• Language: English
• 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
• DOI: 10.37945/cbr.2022.02.08
• ISSN: 1454-9263; 2668-8921

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.