THE BEHAVIORAL DIMENSIONS OF MANAGERIAL DECISION-MAKING PROCESS
THE BEHAVIORAL DIMENSIONS OF MANAGERIAL DECISION-MAKING PROCESS

Summary/Abstract: This research paper provides an in-depth analysis of the managerial decision-making process. The paper belongs to the economics and subscribes to the general area of research on accounting, with a focus on behavioral accounting, seen as an area of accounting that focuses on the relationship between human behavior and the accounting system. In this context, the field of research intertwines and expands some elements specific to the field of accounting with other social sciences such as psychology, social psychology and sociology. In this framework, the synergy of the two concepts is created: the accounting information and the decision-making process, analyzed at unitary level from the perspective of the sustainable development of the entity. Thus, the paper has a strong interdisciplinary character, being aimed at addressing the issue of behavioral accounting through complementary dimensions. The approach is a detailed research and is limited to descriptive-conceptual research, identifying and presenting the characteristics of the decision-making process, component of behavioral accounting, by giving a major interest in literature and specialized articles.

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