Abstract:

Behaviourism in accounting has been recognized as a significant trend influencing its development and addressing human resources behaviour, which affects significantly the functioning of accounting in an enterprise. The variety of behavioural problems to be analysed in accounting encourages specifying the subject-object scope based on the behaviour of enterprise stakeholders. The inclusion of e.g. the right to choose in accounting for the application of some instruments (methods), creative activities and voluntary disclosure of additional information (including non-financial information) contributes to the development of the scope of behavioural research. Further development of the behavioural trend in accounting can be observed, e.g., in knowledge-based enterprises, which emphasize the unique role of the human factor (their capital) and behaviours influencing the decisions made as well as the interpersonal relationships between internal and external stakeholders. Behaviourism in accounting, apart from the traditional research areas, also refers to the contemporary accounting challenges, e.g., the aspects of social responsibility, invisible assets and intellectual capital.