Beruflich Dokumente
Kultur Dokumente
,
M.Bus(Acc)
Relevant
Business/
Non Profit entities
Timely
Accounting
Financial
Information
Financial Statement
External
Internal
Financial
Accounting (GAAP)
Management
Accounting
Behavior
Accounting
Accounting
Information System
Human Behavior
Organizatio
ns
Social
Programs
Decision Makers
Governme
nt
Activities
People
Busines
s
Venture
s
Only focused on
reporting of financial
information
Human Behavior
Dimensions
a vital supplement to
Financial Information
that Currently report
Social Dimensions
Behavioral Accounting
Accounting Behavioral
Scopes
Decision Making
Full Disclosure
(Additional
Information)
Behavioral
Information
Financial
Reporting
Accountant
Behavioral
Phenomena
Investigation
Financial Reporting
To be scientific
if and only if
Two criterias
Scope Including
of
all field of researches both experimental and observation
Behavioral
about human behavior
Accounting
Goal
Behavioral Science
Accountant
Future Performance
Past
Behavior
Past Performance
Behavior Accountant
influence
Motivation
Morale
productivity
Design
Information System
Successful in meeting
its Budget
Unsuccessful in
meeting its Budget
Modification of
conventional definition of
accounting
Example
Various decision
making
Measurement
and communication
Of economic data
for
Other behavioral
objectives
In academic and
Professional circles
The most
Recent Accounting
definition
Behavioral Accounting
Concern with the relationship
between human behavior and
accounting
Subset both accounting and
behavioral science
Behavioral accountant would apply
only the specific elements of these
theories or research results that are
relevant to accounting situation at
hand
Similarities
Both are based on Psychology, Sociology
and social psychology to solve
organisations matters
Behavioral Science
Behavioral
Applied Behavioral
Differences
Accountant
Scientists
Primarily
Primarily social
Accounting: basic
science : no
Area of expertise
knowledge of social
knowledge of
science
accounting
Ability to design and
Not a major element
key element in
execute behavior
in training
training
research project
Knowledge and
understanding of the
workings of business
key element in
Not a major element
organisations in
training
in training
general and
accounting systems in
particular
Orientation
Professional
Scientific
Theoretical and
Approach to problems
Practical
practical
Serve clients: advise advance science and
Function
management
solve problems
Limited to
limited to broad
Interest in behavioral
accounting-related
subdisciplines in
Science
areas
behavioral science
Behavioral
Science
Contribution
Analysis Unit
Output
Learning
motivation
emotional
perception
training
Individual
Psychology
Efectivity Leader
work satisfaction
decision making
performance evaluation
attitude value
workers selection
job design
work pressure
individualism