A Structured Perspective on Behavioral Accounting Research Cover Image

O perspectivă structurată asupra cercetării contabile comportamentale
A Structured Perspective on Behavioral Accounting Research

Author(s): Tatiana Dănescu, Lavinia Constantinescu, Bogdan Radu Matei
Subject(s): Economy, Evaluation research, Family and social welfare, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: behavioral accounting; well-being of humankind; impact of the human factor on accounting; accounting dimension; research framework;

Summary/Abstract: 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 human emotional component of accounting, through the systematic observation of people and the measurement of variables.

  • Issue Year: 3/2022
  • Issue No: 2
  • Page Range: 67-72
  • Page Count: 6
  • Language: English