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The Impact of Behavioral Factors on the Decisive Usefulness of Accounting Information

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Neuroeconomic and Behavioral Aspects of Decision Making

Part of the book series: Springer Proceedings in Business and Economics ((SPBE))

Abstract

The chapter demonstrates how the neuroeconomic and behavioral aspects of accounting influence on decision making. The shape of accounting—as an information system created and operated by people—is affected by human behavior and so is the information delivered by this system. This is the subject of research of behavioral accounting. Decisions based on information provided by accounting are also affected by human behavior. The final choice of the decision maker is affected by factors, such as: the characteristics of his/her personality, his/her emotions, preferences, previous experience, and motivation. The aim of the chapter is to present—with the use of the research potential of behavioral accounting—the influence of non-substantive factors on the scope and quality of information provided by financial and management accounting, which may limit decision usefulness of this information. Furthermore, the importance of behavioral factors, which may affect decision makers using information from accounting, is indicated in this chapter. The chapter is based on a study of literature on accounting, management, psychology, sociology, neuronal processes in the human brain. In addition, source analysis, synthesis, induction and inference were used as main research methods.

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Author information

Authors and Affiliations

  1. Department of Financial and Management Accounting, Institute of Accounting, Faculty of Economics and Management, University of Szczecin, Mickiewicza 64, 71-101, Szczecin, Poland

    Teresa Kiziukiewicz

  2. Department of Economics and Accounting, Faculty of Economics, West Pomeranian University of Technology in Szczecin, Zołnierska 47, 71-206, Szczecin, Poland

    Elżbieta Jaworska

Authors
  1. Teresa Kiziukiewicz
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  2. Elżbieta Jaworska
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Corresponding author

Correspondence to Teresa Kiziukiewicz .

Editor information

Editors and Affiliations

  1. Department of Computer Methods in Experimental Economics, Faculty of Economics and Management, University of Szczecin, Szczecin, Poland

    Kesra Nermend

  2. Institute of IT in Management, Faculty of Economics and Management, University of Szczecin, Szczecin, Poland

    Małgorzata Łatuszyńska

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Kiziukiewicz, T., Jaworska, E. (2017). The Impact of Behavioral Factors on the Decisive Usefulness of Accounting Information. In: Nermend, K., Łatuszyńska, M. (eds) Neuroeconomic and Behavioral Aspects of Decision Making. Springer Proceedings in Business and Economics. Springer, Cham. https://doi.org/10.1007/978-3-319-62938-4_13

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