Mainstream accounting research is dogmatising an image of efficient
capital markets in which investors make rational decisions by
evaluating all risks and returns of alternatives. In order to make
such decisions, investors interpret unbiased information (which is
equally available to all market participants) and select the
alternative with the highest return or lowest risk. Behavioural
accounting is challenging such simplistic assumptions. It is
concerned with the explanation and prediction of human behaviour in
an accounting context such as the usefulness of financial statement
data, materiality judgements, decision effects of alternative
accounting procedures, and the impact of culture and language on
the interpretation and application of accounting pronouncements.
This book gives insights into the newest developments in
behavioural accounting, and provides evidence that behavioural
aspects cannot be ignored in the interpretation and application of
accounting information.
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