BEHAVIORAL THEORY AND ACCOUNTING SYSTEM

Abstract

The article is devoted to the study of the essence of behavioral theory and its relationship with accounting as a system. Behavioral theory studies and explains human behavior through incentives and punishments and today this theory is interdisciplinary, because it allows you to predict human behavior during management decisions in the process of economic activity. Behavioral science is a component of economic psychology, which analyzes and studies the behavior of people using a systematic approach, that is, the object is considered as a system in whole. The role of behavioral science is unquestionably important in economic relations, because the use of its main features will allow you to gain advantages among competitors in the common business space, improve production due to more efficient labor of workers, and even before understand this or that decision of both opponents and partners. Behavioral theory is based on the appropriate link between the information needed to make decisions and the response of different individuals or even groups of individuals to it to meet their own needs or solve certain problems. The work summarizes the main features of behavioral theory and identifies it as the main targets that are directly related to the profession of "an accountant." According to behavioral theory, the behavior of an employee, in our case an accountant, can be conditionally divided into respondent and operant. A study of the main characteristics of behavioral science led to the need to identify its relationship with the accounting system. Behavioral theory interacts and affects precisely the technical and organizational subsystems of accounting, which directly affects the final product of the accounting system itself - management decision-making by stakeholders and other users. The result of the behavioral approach is the formation of professional judgment directly among employees of accounting, management and stakeholders. It is proved that behavioral theory not only explains the behavior of an accountant, but also has an impact on the formation of his "Hard skills" and professional judgment, which directly affects the management decisions of users of accounting information. In addition, in the article it is reasonable that modern targets of behavioral science correlate with the goals of sustainable development and contribute to the harmonic and sustainable development of the economy and society.