CONCEPTUAL MODEL FOR BEHAVIORAL ACCOUNTING

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NIKOMARAM HASHEM; JALILI AREZOO

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2012 | Volume:1 | Issue:1 Page(s): 55-72

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Title

CONCEPTUAL MODEL FOR BEHAVIORAL ACCOUNTING

Author(s)

NIKOMARAM HASHEM | JALILI AREZOO | Issue Writer Certificate

Keywords

BEHAVIORAL MANAGEMENT ACCOUNTINGQ2

MOTIVATIONAL EFFECTSQ2

INFORMATIONAL EFFECTSQ2

HEURISTICSQ2

MENTAL BIASESQ2

Abstract

The managerial accounting information system is greatly affected by several environmental as well as behavioral factors, norms, and implications. Specifically, the behavioral implications of accountants - as the system creator - and the managers - as the users of such a system, on the other hand - is greatly important in the study of behavioral accounting.These behavioral implications can be considered and treated in two broad levels; micro and macro. While at the micro level the analysis incorporates individual as well as group behavior, at the macro level, the organization and the environmental settings are the main concerns of the researchers.Integrating the two above consideration, the behavioral accounting can be rightfully classified into four broad categories, namely: Individual, Group, Organization, and Environment. In order to develop a comprehensive accounting behavioral model, the three most relevant disciplines of psychology, namely: Cognitive, Motivation, and Social, should be thoroughly studied.This article is entirely devoted to, firstly discover and challenge the underlying theoretical factors and determinants of behavioral accounting, and secondly propose and build a conceptual model based on such context. The result of the study shows that, firstly, behavioral accounting - as an interdisciplinary knowledge - is a proper solution to the issues which have been left unanswered by current overwhelming classical accounting practices, and secondly it shows that the time has already come to develop and incorporate the theoretical and practical concepts of behavioral accounting into the modern managerial accounting processes, in the same manner that management - long time ago, and economy recently -have been adapted.

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References

حسابگری ذهنی، چالشی نو بر مدل های کلاسیک مدیریت مالی

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APA: Copy

NIKOMARAM, HASHEM, & JALILI, AREZOO. (2012). CONCEPTUAL MODEL FOR BEHAVIORAL ACCOUNTING. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 1(1), 55-72. SID. https://sid.ir/paper/238173/en

Vancouver: Copy

NIKOMARAM HASHEM, JALILI AREZOO. CONCEPTUAL MODEL FOR BEHAVIORAL ACCOUNTING. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2012;1(1):55-72. Available from: https://sid.ir/paper/238173/en

IEEE: Copy

HASHEM NIKOMARAM, and AREZOO JALILI, “CONCEPTUAL MODEL FOR BEHAVIORAL ACCOUNTING,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 1, no. 1, pp. 55–72, 2012, [Online]. Available: https://sid.ir/paper/238173/en

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