Behavioral accounting

Author: Abir Harish Al-Zahrani The book "Behavioral Accounting" is an integrated study of the relationship between psychology and accounting, through analyzing the impact of psychological and behavioral factors on accounting decisions and the preparation and presentation of financial statements. The book begins by establishing the conceptual framework of behavioral accounting, its historical origins, and its connection to cognitive and social psychology, then moves on to discuss cognitive biases, professional judgment, managerial pressures, and their roles in shaping accounting behavior. It also presents contemporary issues such as earnings management, professional objectivity, and the ethical dimensions of accounting decisions, supported by case studies and practical examples from the professional reality. It concludes by offering practical mechanisms to reduce the negative effects of behavioral factors, through improving control systems, professional training programs, and employing modern technologies to support the quality of financial reports and decision-making.