Published October 17, 2023 | Version v1
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After all, what is behavioral accounting? Proposal of a definition for the area

Description

This paper presents a quantitative study with bibliometric approach, applying a systematic review of the literature, complemented by the application of qualitative study, using content analysis in order to analyze publications on Behavioral Accounting (BA) from 1950 to 2020, in the different areas of Accounting knowledge and relate them to its various aspects in order to understand what is discussed about BA in Brazil and in the world, proposing an operational definition for the area, thus delimiting its field of study and through the orderly record of all the steps taken to achieve this goal, produce support material and guidance for the implementation of studies that use the same methodology. It has practical implications for teaching programs, for researchers and others interested in scientific production in the various areas of Accounting Sciences, in the use of validated scientific study methodology to identify the production in Behavioral Accounting, resulting in the mapping and understanding about what has been produced, for the application of this knowledge in their studies.

Files

Produto 3 - RTC - 16.10.2023 - Afinal, o que é contabilidade comportamental - apresentação de uma definição para a área .pdf

Additional details

Additional titles

Alternative title
Afinal, o que é contabilidade comportamental? Proposta de uma definição para a área

Dates

Available
2023-10-16

References

  • Villas Boas, J.M.; Cesar, A.M.R.V.C (2023). Afinal o que é contabilidade comportamental? Proposta de uma definição para a área. PPGCFTG da Universidade Presbiteriana Mackenzie. Volume e Edição.DOI 10.5281/zenodo.10011612