Behavioral Accounting vs. Behavioral Finance

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The exploration of human behavior in economic theory challenges the traditional notion of the rational market participant. This essay critiques the concept of homo economicus, integrating insights from psychology, sociology, and organizational theory to address its limitations. It highlights the historical context of behavioral finance and emphasizes the importance of understanding psychological effects in accounting, particularly in enhancing financial reporting. The focus is on providing relevant information to assist investors in their decision-making processes.