Psychologiczne aspekty podejmowania decyzji a rachunkowość zarządcza
Psychological aspects of decision-making vs. management accounting

Summary/Abstract: In economy, finance and accounting a developing trend of behavioural studies can be observed. The aim of the article is to present a relation between the psychological aspects of decision-making and management accounting. The article comes as an attempt of providing answers to the following questions: Apart from information obtained from management accounting, what affects the choice of particular decisions to be made? How does the behaviour of people who are related to the measurement which takes place in management accounting affect decision-making processes? To achieve the assumed objective, the research method referring to the analysis of expert literature has been applied. The empirical research previously carried out by the author has also been used.

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