A Structured Perspective on Behavioral Accounting Research

Tatiana Dănescu, Lavinia Constantinescu and Bogdan Radu Matei
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Tatiana Dănescu: "Petru Maior" University of Târgu Mureș, Romania
Lavinia Constantinescu: "1 Decembrie 1918" University of Alba Iulia
Bogdan Radu Matei: "1 Decembrie 1918" University of Alba Iulia

CECCAR Business Review, 2022, vol. 3, issue 2, 67-72

Abstract: The objective of this study is to analyze and examine the research area of behavioral accounting. As today’s society is increasingly focused on the general state of human well-being, it is reasonable to assume that this field of social sciences will continue to receive the significance gained through contributions to social life. From the perspective of illustrating the evolution of research conducted in the field of behavioral accounting and starting from the evidence that this field of accounting has developed from the empirical to the theoretical dimension, the criterion of temporal succession of manifestation is used. The descriptive analysis technique is used for data analysis. The research results emphasize the constant concern and permanent diversification towards the humanemotional component of accounting, through the systematic observation of people and the measurement of variables.

Keywords: behavioral accounting; well-being of humankind; impact of the human factor on accounting; accounting dimension; research framework (search for similar items in EconPapers)
JEL-codes: B55 E70 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:2:p:67-72

DOI: 10.37945/cbr.2022.02.08

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