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Behavioral Stream in Polish Accounting: Its Relation to Behavioral Finance and the Perspectives for Neuroaccounting Development in Poland

Behavioral Stream in Polish Accounting: Its Relation to Behavioral Finance and the Perspectives for Neuroaccounting Development in Poland

Nelli Artienwicz
Copyright: © 2016 |Pages: 16
ISBN13: 9781466699892|ISBN10: 1466699892|EISBN13: 9781466699908
DOI: 10.4018/978-1-4666-9989-2.ch013
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MLA

Artienwicz, Nelli. "Behavioral Stream in Polish Accounting: Its Relation to Behavioral Finance and the Perspectives for Neuroaccounting Development in Poland." Neuroeconomics and the Decision-Making Process, edited by Bryan Christiansen and Ewa Lechman, IGI Global, 2016, pp. 246-261. https://doi.org/10.4018/978-1-4666-9989-2.ch013

APA

Artienwicz, N. (2016). Behavioral Stream in Polish Accounting: Its Relation to Behavioral Finance and the Perspectives for Neuroaccounting Development in Poland. In B. Christiansen & E. Lechman (Eds.), Neuroeconomics and the Decision-Making Process (pp. 246-261). IGI Global. https://doi.org/10.4018/978-1-4666-9989-2.ch013

Chicago

Artienwicz, Nelli. "Behavioral Stream in Polish Accounting: Its Relation to Behavioral Finance and the Perspectives for Neuroaccounting Development in Poland." In Neuroeconomics and the Decision-Making Process, edited by Bryan Christiansen and Ewa Lechman, 246-261. Hershey, PA: IGI Global, 2016. https://doi.org/10.4018/978-1-4666-9989-2.ch013

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Abstract

Information which financial market participants use to make their decisions comes directly and indirectly from accounting. Although finance and accounting use the language of numbers which appear to be very clear and plain, it is obvious that sums presented in financial statements and then interpreted and used by financial managers and investors and other stakeholders are very subjective. The goal of this chapter is to pay attention to the implications of behavioral research in accounting and its new stream – neuroaccounting – for behavioral finance. It is argued that accounting should be considered by behavioral finance researchers because the product of accounting in the form of reports, statements, and different analyses represents not only economic standing of a company, but also those behind the scenes.

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