Wykorzystanie psychologicznych koncepcji człowieka w badaniach rachunkowości zarządczej
The use of psychological theories in management accounting research

Summary/Abstract: Purpose – The aim of the article is to present the scope of the use of psychological concepts in the research of management accounting, with particular emphasis on cognitive theory. An additional objective of the article is to organize knowledge in the field of managerial accounting research having its roots in psychological theories, as well as to indicate the need for an interdisciplinary approach to research in management accounting in order to better understand its mechanisms. Design/Methodology/Approach– An article written on the basis of the analysis of research results contained in the literature on the subject. The source analysis method was applied. Findings – The article describes the basic psychological concept of human and in their context, the management accounting research conducted mainly by foreign researchers of this discipline was discussed. Originality/Value – The article indicates the inspiration to conduct research in management accounting having its source in the psychological concepts of man.

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