Wymagania informacyjne interesariuszy w zakresie kapitału intelektualnego a rachunkowość behawioralna
Information requirements of stakeholders in terms of intellectual capital vs. behavioural accounting

Summary/Abstract: Behaviours of humans are reactions to stimuli from surroundings. They influence decisions made in economic entities, and in consequence results achieved by them. In accounting the influence of the “human factor” on information generated by the system of accounting, used in decision-making processes, is examined by behavioural accounting. The purpose of the article is to present the relation between psychological and sociological aspects (behavioral aspects), and reporting of the intellectual capital. In the article an analysis method of literature and a method of induction and deduction are used. The problems shown in the paper prove that using psychology for explaining and predicting human behaviours in the context of the reporting of the intellectual capital can be an area of interdisciplinary research in accounting.

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