Analysis of behavioral factors in management accounting research

Abstract

The adoption of accounting as a social science suggests that subsequent development is associated with both the study of its role in real social and institutional contexts, and the study of behavioral factors of the activities of those responsible for the development of professional accounting judgments of persons and managers making decisions based on accounting information. However, today researchers do not fully assess the actual problem of studying the behavioral (behavioral) aspects of the activities of accounting specialists as significant factors affecting the functioning of the accounting and analytical system of any organization. The purpose of the study is to substantiate the need to assess the impact of behavioral factors on the effectiveness of the organization and development of management accounting, in the context of its interdisciplinarity. In this regard, the article, to a certain extent, examines the features of behavioral factors in accounting that form its interdisciplinarity; substantiates the necessity and justification of a behavioristic approach in management accounting; reveals the influence of emotional and psychological qualities of an accountant on the organization of the accounting process, the activities of the accounting service, the formation of accounting policy.