IDEAS home Printed from https://ideas.repec.org/h/ito/pchaps/118398.html
   My bibliography  Save this book chapter

Behavioral Accounting and its Interactions

In: Accounting and Corporate Reporting - Today and Tomorrow

Author

Listed:
  • Filiz Angay Kutluk

Abstract

Behavioral accounting is a branch of accounting that is related to behavior besides the accounting knowledge. It deals with the attitude and behavior of people when they are encountered with an accounting phenomenon which determines the behavior that they will show in decision-making. This special area of accounting addresses such aspects as human information-processing behavior, judgment quality, accounting problems that are created by users and providers of accounting information, and accounting information users' and producers' decision-making skills. Behavioral research tries to find out how individuals make decisions and interact and influence other individuals, organizations, markets, and society. Behavioral accounting concept is examined under the topics of the influence of accounting information on behavior, managerial control (budget participation, nonfinancial measures, leadership, and balanced scorecard), auditing (auditor-client negotiations, auditor's judgment, and decision-making), and ethics (ethical decision-making, ethical orientation, and rationalizations on unethical behavior) in this chapter.

Suggested Citation

  • Filiz Angay Kutluk, 2017. "Behavioral Accounting and its Interactions," Chapters, in: Soner Gokten (ed.), Accounting and Corporate Reporting - Today and Tomorrow, IntechOpen.
    • Handle: RePEc:ito:pchaps:118398
    DOI: 10.5772/intechopen.68972
    as

    Download full text from publisher

    File URL: https://www.intechopen.com/chapters/55289
    Download Restriction: no
    File URL: https://libkey.io/10.5772/intechopen.68972?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Singh, Bharati, 2021. "A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting," American Business Review, Pompea College of Business, University of New Haven, vol. 24(2), pages 198-230, November.

    More about this item

    Keywords

    behavioral accounting; accounting ethics; auditor; managerial control; influence of accounting information;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G0 - Financial Economics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ito:pchaps:118398. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Slobodan Momcilovic (email available below). General contact details of provider: http://www.intechopen.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.