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A Conceptual Framework for Behavioral Accounting

Ahmet Coşkun
Mehtap Karakoç

Uncertainty and Challenges in Contemporary Economic Behaviour

ISBN: 978-1-80043-096-9, eISBN: 978-1-80043-095-2

Publication date: 25 September 2020

Abstract

The aim of this study is to try to analyze the theoretical bases and extent of behavioral accounting, which focuses on the human behavior factors being observed while creating or using financial reports. The authors also aim to contribute to the literature by including the neuroaccounting dimension into the analysis.

Keywords

  • Accounting
  • Behavioural accounting
  • Behavioural economics
  • Behavioural finance
  • Neuro accounting
  • Neuro economics
  • Accounting theories

Citation

Coşkun, A. and Karakoç, M. (2020), "A Conceptual Framework for Behavioral Accounting", Özen, E. and Grima, S. (Ed.) Uncertainty and Challenges in Contemporary Economic Behaviour (Emerald Studies in Finance, Insurance, and Risk Management), Emerald Publishing Limited, pp. 77-88. https://doi.org/10.1108/978-1-80043-095-220201007

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Emerald Publishing Limited

Copyright © 2020 Emerald Publishing Limited

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