BEHAVIORAL THEORY AND ACCOUNTING SYSTEM
نویسندگان
چکیده
The article is devoted to the study of essence behavioral theory and its relationship with accounting as a system. Behavioral studies explains human behavior through incentives punishments today this interdisciplinary, because it allows you predict during management decisions in process economic activity. science component psychology, which analyzes people using systematic approach, that is, object considered system whole. role unquestionably important relations, use main features will allow gain advantages among competitors common business space, improve production due more efficient labor workers, even before understand or decision both opponents partners. based on appropriate link between information needed make response different individuals groups meet their own needs solve certain problems. work summarizes identifies targets are directly related profession "an accountant." According theory, an employee, our case accountant, can be conditionally divided into respondent operant. A characteristics led need identify interacts affects precisely technical organizational subsystems accounting, final product itself - decision-making by stakeholders other users. result approach formation professional judgment employees stakeholders. It proved not only but also has impact his "Hard skills" judgment, users information. In addition, reasonable modern correlate goals sustainable development contribute harmonic economy society.
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ژورنال
عنوان ژورنال: ?????? ????????? ?????????? ????????????
سال: 2021
ISSN: ['1817-9215', '1817-9290']
DOI: https://doi.org/10.21272/1817-9215.2021.4-13