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A Structured Perspective on Behavioral Accounting Research

Author

Listed:
  • 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)

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.

Suggested Citation

  • Tatiana DĂNESCU & Lavinia CONSTANTINESCU & Bogdan Radu MATEI, 2022. "A Structured Perspective on Behavioral Accounting Research," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 67-72, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:67-72
    DOI: 10.37945/cbr.2022.02.08
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    More about this item

    Keywords

    behavioral accounting; well-being of humankind; impact of the human factor on accounting; accounting dimension; research framework;
    All these keywords.

    JEL classification:

    • B55 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Social Economics
    • E70 - Macroeconomics and Monetary Economics - - Macro-Based Behavioral Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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