Poznawcze aspekty formułowania sądów i podejmowania decyzji w rachunkowości behawioralnej – wybrane zagadnienia
Cognitive aspects of judgment and decision making in behavioral accounting – chosen issues

Summary/Abstract: The aim of this article is to present the issues of judgement and decision making in behavioral accounting in the context of cognitive heuristics and biases. It also discusses the nature and trends of behavioral accounting research. It shows the areas of interest of cognitive psychology, as well as the essence of the representativeness, availability and ancoring and adjustment heuristics and discusses same cognitive biases from the accounting perspective. The paper is based on the analysis of literature, and it uses the method of analysis of sources. The article explains how cognitive heuristics and biases can affect accountants’ and auditors’ behavior. Understanding and control of such mechanizms can reduce this influence.

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