This book is useful, readable and intelligent survey of the
emerging field of behavioral accounting, a field that is doing much
to narrow the gap between accounting and behavioral scholars and
practitioners.
"Personnel Psychology"
The relatively new field of behavioral accounting relies on the
application of behavioral concepts from the social sciences for an
understanding of the forces that underlie the accounting
environment. Here, Belkaoui presents the first comprehensive survey
of behavioral accounting theories and findings, organizing them
into a systematic framework for the further study of behavioral
accounting issues and questions. The result is a new understanding
of the behavioral environment of accounting and a guide to solving
practical behavioral problems that result from the preparation and
use of accounting information.
As Belkaoui demonstrates, the quality of accounting information
is often adversely affected by human perceptions, attitudes,
predispositions, and other behavioral characteristics. Belkaoui
fully explores the behavioral underpinnings of the problem by
examining the behavioral dimensions of a wide range of accounting
issues and practices including: contingency approaches to the
design of accounting systems; functional and data fixation; the
practice of slack; accounting and language; goal setting,
participative budgeting and performance; the human resource
considerations in public accounting firms; and, finally, cultural
determinism in accounting. By offering both a realistic appraisal
of the theories behind behavioral accounting and a cogent statement
of the questions still left unanswered, Belkaoui makes a major
contribution to the ongoing inquiry into the influence of
behavioral factors on accounting practice.
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