发布求助
文献互助 智能选刊 最新文献

Auditor最新文献

筛选
英文 中文
Behaviorism in Modern Accounting System 现代会计制度中的行为主义
Auditor Pub Date : 2024-01-16 DOI: 10.12737/1998-0701-2024-9-12-23-27
N. Mislavskaya
{"title":"Behaviorism in Modern Accounting System","authors":"N. Mislavskaya","doi":"10.12737/1998-0701-2024-9-12-23-27","DOIUrl":"https://doi.org/10.12737/1998-0701-2024-9-12-23-27","url":null,"abstract":"Th e article raises the question of the infl uence of the psychological characteristics of individuals on their \u0000professional activities, in particular on the preparation of accounting (fi nancial) statements. Based on the analysis of \u0000Western European scientific literature, a conclusion is made about the permanent presence of an irrational component in the process of making management decisions, not only among management representatives and investors, but also among accounting employees. As a measure to reduce the impact of cognitive errors, the unification of methodological accounting procedures is proposed","PeriodicalId":512687,"journal":{"name":"Auditor","volume":" 33","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139619190","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：604180095
Book学术官方微信