Behavioral Trend in Contemporary Accounting – The Essence and Subject-Object Scope

Melania Bąk


Behaviourism in accounting has been recognized as a significant trend influencing its development and addressing human resources behaviour, which affects significantly the functioning of accounting in an enterprise. The variety of behavioural problems to be analysed in accounting encourages specifying the subject-object scope based on the behaviour of enterprise stakeholders. The inclusion of e.g. the right to choose in accounting for the application of some instruments (methods), creative activities and voluntary disclosure of additional information (including non-financial information) contributes to the development of the scope of behavioural research. Further development of the behavioural trend in accounting can be observed, e.g., in knowledge-based enterprises, which emphasize the unique role of the human factor (their capital) and behaviours influencing the decisions made as well as the interpersonal relationships between internal and external stakeholders. Behaviourism in accounting, apart from the traditional research areas, also refers to the contemporary accounting challenges, e.g., the aspects of social responsibility, invisible assets and intellectual capital.
Author Melania Bąk (E&F / DFaA)
Melania Bąk,,
- Department of Finance and Accounting
Publication size in sheets0.55
Book Soliman Khalid S. (eds.): Education Excellence and Innovation Management: A 2025 Vision to Sustain Economic Development during Global Challenges, 2020, International Business Information Management Association (IBIMA), ISBN 9780999855141
Keywords in EnglishBehavioural Trend In Accounting, Subject Of Behavioural Trend In Accounting, Object Of Behavioural Trend In Accounting
Languageen angielski
Bak_M_Behavioral_Trend.pdf 172,47 KB
Score (nominal)70
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UwagaThe project is financed by the Ministry of Science and Higher Education in Poland under the programme "Regional Initiative of Excellence" 2019-2022 project number 015/RID/2018/19 total funding amount 10 721 040,00 PLN.
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