Home  Journals  International Accounting  40(238) - 2012 October

Behavioral approach in accounting: foreign experience

Available online: 29 October 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Now there are various interdisciplinary approaches to the accounting research, one of them is the behavioral approach. The behavioral approach is not adequately addressed due to a variety of factors. In the article the contribution of known foreign scientists to formation and development of a behavioral approach to accounting is considered, the prospects of development of this direction in the Russian accounting are estimated.

Keywords: behaviorism, behavioral approach in accounting, accounting theory

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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