The Behavioral Effects of Accounting Information

Abstract

Behavioral accounting is one of accounting disciplines that studies the impact of psychological aspects of human behavioral on the activities related to accounting field and it relationships with design, construction, and the efficient use of accounting system. Behavioral accounting has three scopes. First, the impact of human behavior on the design, construction, and use of accounting information system. Second, the impact of the accounting system on human behavior. The last, as a method for predicting and a strategy to provide a changes to human behavior. Behavioral aspects must be supported by the competence of these human resources. This combination will have a good impact on the output product it produces. There are several factors that influence accounting behavior, these factors are directly related to humans. These factors include belief, culture, politics, and ethics. These factors will have a major impact on the results of information and decision making.