IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-319-62938-4_13.html
   My bibliography  Save this book chapter

The Impact of Behavioral Factors on the Decisive Usefulness of Accounting Information

In: Neuroeconomic and Behavioral Aspects of Decision Making

Author

Listed:
  • Teresa Kiziukiewicz

    (University of Szczecin)

  • Elżbieta Jaworska

    (West Pomeranian University of Technology in Szczecin)

Abstract

The chapter demonstrates how the neuroeconomic and behavioral aspects of accounting influence on decision making. The shape of accounting—as an information system created and operated by people—is affected by human behavior and so is the information delivered by this system. This is the subject of research of behavioral accounting. Decisions based on information provided by accounting are also affected by human behavior. The final choice of the decision maker is affected by factors, such as: the characteristics of his/her personality, his/her emotions, preferences, previous experience, and motivation. The aim of the chapter is to present—with the use of the research potential of behavioral accounting—the influence of non-substantive factors on the scope and quality of information provided by financial and management accounting, which may limit decision usefulness of this information. Furthermore, the importance of behavioral factors, which may affect decision makers using information from accounting, is indicated in this chapter. The chapter is based on a study of literature on accounting, management, psychology, sociology, neuronal processes in the human brain. In addition, source analysis, synthesis, induction and inference were used as main research methods.

Suggested Citation

  • Teresa Kiziukiewicz & Elżbieta Jaworska, 2017. "The Impact of Behavioral Factors on the Decisive Usefulness of Accounting Information," Springer Proceedings in Business and Economics, in: Kesra Nermend & Małgorzata Łatuszyńska (ed.), Neuroeconomic and Behavioral Aspects of Decision Making, chapter 0, pages 201-213, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-62938-4_13
    DOI: 10.1007/978-3-319-62938-4_13
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Asifiwe Kyando & Abdiel Abayo & Gwahula Raphael, 2022. "Determinants of the extent of usage of accounting information by Public Accounts Committee in Tanzania public corporations: Moderating role of effective communication," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(9), pages 205-221, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-319-62938-4_13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.