Behavioral Accounting

This course integrates financial accounting and management accounting with an emphasis on behavioral aspects of accounting research. Its scope includes all areas influenced by the outputs of accounting information systems and all areas that affect those systems. The course provides master’s students with an understanding of behavioral concepts and theories, their application in accounting research, appropriate research methods for behavioral accounting studies, and the interpretation and practical implications of research findings for the accounting profession. Discussions cover theoretical concepts and behavioral accounting research articles, with an emphasis on critical review and evaluation of theoretical foundations and research methods.