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.
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/10.1108/978-1-80043-095-220201007Download as .RIS
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