Behavioural accounting: Looking at behavioural aspect to financial accounting
Vaibhav Awasthy, Jayanti Mishra
Behavioural accounting owes its existence due to limitation of financial accounting. It incorporates human behaviour into financial accounting system. Its focus is on how human behaviour affects and is affected by the accounting system and other financial decisions. The human behaviour, accounting system, and organization structure are the important constituents of this discipline. It provides insights into the actual decision making processes in the organization. Behavioural accounting is much wider concept than merely valuation of human resource.
Vaibhav Awasthy, Jayanti Mishra. Behavioural accounting: Looking at behavioural aspect to financial accounting. International Journal of Advanced Research and Development, Volume 3, Issue 1, 2018, Pages 690-692