The role of behavioural research in management accounting
The role of behavioural research in management accounting

Summary/Abstract: The changes that are currently taking place in economic sciences cannot remain without effect on accounting. The purpose of this article is to present the role of behavioural accounting research in management accounting as a vital trend which has been developing in response to the shifting fundaments at the base of economics. The proposed aim has been achieved applying critical analysis of domestic and international literature in the field of economic sciences, including accounting and behavioural science. At the beginning, the text shows the origin of behavioural research in economic sciences. Then, the essence of behavioural research in accounting is highlighted, as a vital, prospective trend in accounting research. Finally, emphasis is placed on the role of behavioural research in management accounting, with particular attention given to the pillars of the contemporary studies.

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