Behavioural Accounting
商品資訊
ISBN13：9781138237032
出版社：Routledge
作者：Andreas Hellmann
出版日：2022/09/30
裝訂：平裝
商品簡介
Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This book uses a holistic approach in examining behavioural accounting and bridges this gap.
The book begins by introducing the current knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, to the interpretation and application of financial information of external users. The comprehensive overview of human elements in accounting makes this book an invaluable resource.
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