| Autor: Melania Bąk | 47 |
Strony: 47-60
pełen tekst
TBEHAVIORAL PROBLEMS IN ACCOUNTING SYSTEM OF AN ENTERPRISE
Summary
Human behaviour is important from the point of view of taken up decisions (including fi nancial ones). Therefore, human behaviour should be taken into account in the process of accounting system functioning in an enterprise. Behavioural trend of economics and fi nance may also be observed in accounting created by people. Human (investor’s, manager’s) behaviour may be infl uenced not only by economic determinants, but also by these of behavioural nature. Behavioural problems may be indicated while analyzing the functioning of both fi nancial accounting and managerial accounting.
pełen tekstTBEHAVIORAL PROBLEMS IN ACCOUNTING SYSTEM OF AN ENTERPRISE
Summary
Human behaviour is important from the point of view of taken up decisions (including fi nancial ones). Therefore, human behaviour should be taken into account in the process of accounting system functioning in an enterprise. Behavioural trend of economics and fi nance may also be observed in accounting created by people. Human (investor’s, manager’s) behaviour may be infl uenced not only by economic determinants, but also by these of behavioural nature. Behavioural problems may be indicated while analyzing the functioning of both fi nancial accounting and managerial accounting.