behavioral accounting

Fin
an approach to the study of accounting that emphasizes the psychological and social aspects of the profession in addition to more technical areas

The ultimate business dictionary. 2015.

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  • Behavioral Accounting — An accounting method which takes into account key decision makers as part of the value of a company. Behavioral accounting was developed to make the behavioral effects transparent to potential and current stakeholders. This is done to better… …   Investment dictionary

  • Behavioral Accounting — ⇡ verhaltensorientiertes Rechnungswesen …   Lexikon der Economics

  • Behavioral economics — and its related area of study, behavioral finance, use social, cognitive and emotional factors in understanding the economic decisions of individuals and institutions performing economic functions, including consumers, borrowers and investors,… …   Wikipedia

  • Behavioral Economics — Die Verhaltensökonomik (engl. Behavioural Economics) ist ein Teilgebiet der Wirtschaftswissenschaft. Sie beschäftigt sich mit menschlichem Verhalten in wirtschaftlichen Situationen. Dabei werden Konstellationen untersucht, in denen Menschen im… …   Deutsch Wikipedia

  • Behavioral Finance — Die Verhaltensökonomik (engl. Behavioural Economics) ist ein Teilgebiet der Wirtschaftswissenschaft. Sie beschäftigt sich mit menschlichem Verhalten in wirtschaftlichen Situationen. Dabei werden Konstellationen untersucht, in denen Menschen im… …   Deutsch Wikipedia

  • Behavioral Research in Accounting — A U.S. scholarly accounting journal. Established in 1989, it is published annually in both print and online formats by the Accounting, Behavior and Organizations (ABO) Section of the *American Accounting Association. It frequently includes… …   Auditor's dictionary

  • behavioral implications — Fin the ways in which humans affect, and are affected by, the creation, existence, and use of accounting information …   The ultimate business dictionary

  • Mental accounting — A concept first named by Richard Thaler (1980), mental accounting attempts to describe the process whereby people code, categorize and evaluate economic outcomes. One detailed application of mental accounting, the behavioral life cycle hypothesis …   Wikipedia

  • American Accounting Association — AAA A U.S. scholarly accounting organization. Headquartered in Sarasota, FL, the AAA was established in 1916 as the American Association of University Instructors in Accounting. It has used its current name since 1936. Its Web site states that… …   Auditor's dictionary

  • Human resource accounting — Historical cost approachThis was the first attempt towards employee valuation made by R. G. Barry Corporation of Columbus, Ohio in the year 1967. This method measures the organization’s investment in employees using the five parameters:… …   Wikipedia

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