Behavioral Accounting Research - Accounting Researchin the Behavioral Paradigm? True or False?

• Autorzy: Marta Nowak

Warianty tytułu

Badania z zakresu rachunkowości behawioralnej - badania nad rachunkowością według paradygmatu behawiorystycznego? Prawda czy fałsz?

• Języki publikacji: EN

Abstrakty

EN

This paper deals with the problem of the research paradigm in behavioral accounting. It focuses on the question of whether the behavior paradigm is applied in the science called "behavioral accounting." Considerations presented in the paper are of theoretical character. The author focuses on a literature study, based on historical and contemporary papers. The considerations are interdisciplinary, combining fields such as philosophy (with special emphasis on the philosophy of science), psychology, behaviorism, accounting (with special emphasis on behavioral accounting) and finance.(original abstract)

Artykuł dotyczy problemu paradygmatu badawczego w rachunkowości behawioralnej. Koncentruje się na kwestii, czy paradygmat behawiorystyczny jest stosowany w nauce zwanej "rachunkowością behawioralną". Rozważania zawarte w artykule mają charakter teoretyczny. Autorka koncentruje się na studiach literaturowych, w oparciu o artykuły i książki historyczne oraz współczesne. Rozważania mają charakter interdyscyplinarny i łączą dziedziny takie jak filozofia (z akcentem na filozofię nauki), psychologia, behawioryzm, rachunkowość (ze szczególnym akcentem na rachunkowość behawioralną) i finanse.(abstrakt oryginalny)

Słowa kluczowe

EN

Behaviourism; Behavioral economics; Accounting; Behavioural accounting

PL

Behawioryzm; Ekonomia behawioralna; Rachunkowość; Rachunkowość behawioralna

• Czasopismo: Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu
• Rocznik: 2016
• Tom: 66 nr 1 Współczesne wyzwania rachunkowości w globalnym otoczeniu
• Strony: 119--127

Twórcy

autor

Marta Nowak

• Wrocław University of Economics, Poland

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