Rachunkowość zarządcza, rachunkowość behawioralna – dwie strony tego samego medalu
Management accounting, behavioral accounting – two sides of the same coin

Summary/Abstract: In modern economic sciences and modern economy new types of accounting are emerging. The examples are: management accounting and behavioral accounting. The purpose of the paper is to present the interrelations between them. The thesis of the paper is as follows: management accounting and behavioral accounting are two aspects of the same phenomenon and can be perceived as the “two sides of the same coin”. In order to verify the thesis the analysis of “managerial accounting” and “behavioral accounting” terms as well as their components was made. The description of the essence of these two types of accounting was presented too. Flowingly, the analysis of the relations between management accounting and behavioral accounting was made and common points were found. The paper is of cognitive character. The research focuses on the study of literature belonging to the fields of economic science (particularly management and accounting), philosophy, psychology and sociology.

• Details
• Contents