Neuroaccounting as a prospective but difficult direction of accounting development Cover Image

Neurorachunkowość jako potencjalny, ale trudny kierunek rozwoju rachunkowości
Neuroaccounting as a prospective but difficult direction of accounting development

Author(s): Nelli Artienwicz
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: neuroaccounting; neuroscience; behavioral accounting; brain; neurobiology.

Summary/Abstract: This paper serves as a brief introduction into the issues, results and problems of the new interdisciplinary field, which is neuroaccounting. In the first section neuroscience and its relation to economics are described. Then neuroaccoutning is presented as a new trend within behavioral accounting, which is based on neuronal research. Finally, the paper reviews accounting research in which references to brain processes are used and assesses the possibilities of development of neuronal research in accounting.

  • Issue Year: 2015
  • Issue No: 82
  • Page Range: 9-18
  • Page Count: 9