Obszary oddziaływań behawioralnych na rachunkowość finansową i zarządczą
Areas of Behavioral Influences on Financial and Management Accounting

Summary/Abstract: Purpose – Indication of areas and consequences of behavioral impacts on information reliability of accounting and its usefulness of decision making. Design/methodology/approach – Based on literature analysis, deductive and induction methods and logical inferences were used. Findings – In this article, areas prone to behavioral distortion have been identified as a result of the influence of specific behavioral factors, with an indication of their effects. Originality/value – Identification of areas of financial and management accounting especially sensitive to the influence of behavioral factors to prevent distortions of information and their negative effects.

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