Accounting- A Behavioral Approach

Carl Devine

Economics and Finance in Indonesia, 1962, vol. 13, 47-54

Abstract: In recent years serious attempts have been made to examine the basic assumptions of accounting and to orient the entire field more directly to the needs of those who make decisions and guide society economic affairs. This orientation requires a careful study of the actual behavior necessary for making decisions, selecting alternative and furthering economic and social! objectives. In short, it requires the fitting of accounting as a specialized information system into the broader framework of behavioral science. This essay discusses some general aspects of this problem.

Keywords: accounting; behavior; assumption; communication (search for similar items in EconPapers)
Date: 1962
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