Etyka w świetle rozwijającego się behawioryzmu w rachunkowości
Ethics in the light of the evolving behaviorism in accounting

Summary/Abstract: Nowadays, ethics is an area of interest to many areas of economic life. Also in accounting, which is called the language of business, ethics occupies a prominent position. The article presents a reflection on ethics in accounting by placing a man at the center of analysis, as an emotional human being. Therefore, the background for this research is a psychologial trend called behaviorism which is developing in many scientific disciplines. The author, mainly, draws attention to the importance of human moral responsibility in shaping the economic reality. The article uses critical analysis of the literature and the method of deduction.

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