while referring to professor horngrens approaches including: absolute truth, conditional truth costly truth and behavioral approaches in management accounting. the author also reviews the historical developments of this branch of knowledge in accounting during 15 to 20 centuries, and considers the roles of scientists in different fields.

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, ob...

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

This study aims to analyze the behavior of elements accounting system. The success a company in achieving its goals depends on system it implements, and human cannot be separated from an Behavioral looks at how people interact with systems organizations behave. uses literature review research method, main objects being books, scientific articles, other literature. results this indicate that att...

Behavioral accounting research deals with a complex set of phenomenon including the broad domain of human decision making under uncertainty. Two aspects of decision making of particular relevance to accounting and auditing research are two constructs that are inexorably interrelated: uncertainty and information (evidence). This paper introduces a theoretical perspective that enriches the knowle...