Topical Terminology  

       

Topical Terminology > Behavioural Accounting



1 Definition

Behavioural Accounting

For Behavioural Accounting we have a term and definition in Accounting.



Behavioural Accounting (Accounting)

is the explanation and prediction of human behavior in all possible accounting contextse.g.adequacy of disclosureusefulness of financial statement dataattitudes about corporate reporting practicesmateriality judgementsand decision effects of alternative accounting procedures.




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