A Conceptual Framework for Behavioral Accounting
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
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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