What Is Behavioral Accounting?

Behavioral accounting is an interdisciplinary discipline that intersects with accounting and social sciences. It mainly studies the impact of human behavior on accounting information and even the accounting system, and the impact of accounting information on human behavior and behavioral decisions. Through empirical tests, a standardized and effective accounting cycle system is established. It can directly reflect the internal coordination mechanism of the enterprise, the screening and feedback mechanism of information, the benefit distribution mechanism, the values of the members of the organization and their own qualities. The function of behavioral accounting is to allocate economic resources and social wealth in the political and economic fields of society through timely disclosure and monitoring systems, reasonably define the responsibilities and rights of various stakeholders, and avoid corruption and undercover transactions. It has become the most promising new field of accounting development in the world's accounting today. ^[1]

Behavioral accounting

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Behavioral accounting is an interdisciplinary discipline that intersects with accounting and social sciences. It mainly studies the impact of human behavior on accounting information and even the accounting system, and the impact of accounting information on human behavior and behavioral decisions. Through empirical tests, a standardized and effective accounting cycle system is established. It can directly reflect the internal coordination mechanism of the enterprise, the screening and feedback mechanism of information, the benefit distribution mechanism, the values of the members of the organization and their own qualities. The function of behavioral accounting is to allocate economic resources and social wealth in the political and economic fields of society through timely disclosure and monitoring systems, reasonably define the responsibilities and rights of various stakeholders, and avoid corruption and undercover transactions. It has become the most promising new field of accounting development in the world's accounting today. ^[1]