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The Selected Problems of Behavioral Accounting: The Issue of Intellectual Capital

In: Neuroeconomic and Behavioral Aspects of Decision Making

Author

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  • Tomasz Zygmański

    (University of Szczecin)

Abstract

Making decision process is influenced by many factors. Means that decision making cannot be guided only in the optimization sense. Decision making should take into account the behavioral aspects—it involves accounting decision as well. The changes occurring in the economy and science have given rise to behavioral accounting, which studies the impact of the “human factor” on the information generated by the accounting system and used in the decision-making process. The aim of this chapter is to present the correlation between psychological and sociological aspects and intellectual capital valuation and reporting in accounting. The literature analysis method and the induction and deduction method are applied here.

Suggested Citation

  • Tomasz Zygmański, 2017. "The Selected Problems of Behavioral Accounting: The Issue of Intellectual Capital," Springer Proceedings in Business and Economics, in: Kesra Nermend & Małgorzata Łatuszyńska (ed.), Neuroeconomic and Behavioral Aspects of Decision Making, chapter 0, pages 215-224, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-62938-4_14
    DOI: 10.1007/978-3-319-62938-4_14
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