Abstract
Th e article raises the question of the infl uence of the psychological characteristics of individuals on their
 professional activities, in particular on the preparation of accounting (fi nancial) statements. Based on the analysis of
 Western European scientific literature, a conclusion is made about the permanent presence of an irrational component in the process of making management decisions, not only among management representatives and investors, but also among accounting employees. As a measure to reduce the impact of cognitive errors, the unification of methodological accounting procedures is proposed
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