International Research journal of Management Science and Technology

  ISSN 2250 - 1959 (online) ISSN 2348 - 9367 (Print) New DOI : 10.32804/IRJMST

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BEHAVIOURAL DIMENSIONS OF ACCOUNTING

    1 Author(s):  DR. SHRUTI GUPTA

Vol -  9, Issue- 11 ,         Page(s) : 73 - 79  (2018 ) DOI : https://doi.org/10.32804/IRJMST

Abstract

Accounting is an information system, which helps in providing useful financial data about an enterprise for use by various decision-makers. However, it is impossible to deal adequately with accounting problems without considering the behaviour of the human beings working in the enterprise. These behavioural dimensions include motivation, perception, attitude, anxiety, stress, conflict and frustration. Thus, the effectiveness of any accounting procedure ultimately depends upon how it influences the behaviour of people in the enterprise. The present paper is intended to find out some of the behavioural dimensions of accounting. It focused on knowing the impact of accounting systems on human behaviour.

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