Rachunkowość behawioralna jako interdyscyplinarny nurt rachunkowości i społecznych nauk o zachowaniu
Behavioral accounting as an interdisciplinary field of accounting and behavioral sciences

Summary/Abstract: Accounting systems, both financial and managerial, could not exist without people. People and their behavior in the context of accounting are the subject of behavioral accounting research. The aim of this article is to present behavioral accounting as an interdisciplinary field of research that derives from be-havioral sciences. The research methods applied are the analysis of concepts and literature studies. An interdisciplinary approach to accounting and application of research methods typical of behavioral sci-ences makes it possible to develop a more comprehensive theory of accounting with wider cognitive possibilities.

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