Pionierzy i wybrane teorie istotne dla rozwoju rachunkowości behawioralnej
The origins of behavioural accounting

Summary/Abstract: Behavioural trend in accounting is relatively new in Polish literature and there are only a few refer-ences presenting the precursors of that mainstream and its theoretical background. The paper presents selected theories on economic psychology and economics which have been used in behavioural ac-counting research, as well as the most important scholarly figures in the early stages of its develop-ment. The source material includes English-language books and several articles (by Polish and foreign authors) devoted to BAR (Behavioural Accounting Research) evolution

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