عنوان مقاله [English]
This paper has elaborated on the meanings and important
findings of behavioral approach to the formulation of an
accounting theory. The behavioral approach is concerned with
human behavior, pertaining to accounting information and
problems. There for, The choice of an accounting technique must
be evaluated with reference to the objectives and behavior of the
users of financial information.
The implicit objective of most of the behavioral accounting
studies is to develop and to verify the behavioral hypotheses
relevant to accounting theory. The hypotheses on the adequacy of
disclosure, the usefulness offinancial statements data, attitudes
about corporate reporting practices, materiality Judgments, the
decision affects of alternative accounting procedures, and the
components of an information processing model. This implicit
objective has not yet been reached, however, because most of the
accounting research suffers from a lack of theoretical rigor.
Studies are made to examine the use of surrogates in behavioral
accounting research though, with no conclusive results.