Conceptual Model for Behavioral Accounting

The managerial accounting information system is greatly affected by several environmental as well as behavioral factors, norms, and implications. Specifically, the behavioral implications of accountants – as the system creator – and the managers – as the users of such a system, on the other hand – is greatly important in the study of behavioral accounting.
These behavioral implications can be considered and treated in two broad levels; micro and macro. While at the micro level the analysis incorporates individual as well as group behavior, at the macro level, the organization and the environmental settings are the main concerns of the researchers.
Integrating the two above consideration, the behavioral accounting can be rightfully classified into four broad categories, namely: Individual, Group, Organization, and Environment. In order to develop a comprehensive accounting behavioral model, the three most relevant disciplines of psychology, namely: Cognitive, Motivation, and Social, should be thoroughly studied.
This article is entirely devoted to, firstly discover and challenge the underlying theoretical factors and determinants of behavioral accounting, and secondly propose and build a conceptual model based on such context. The result of the study shows that, firstly, behavioral accounting – as an interdisciplinary knowledge – is a proper solution to the issues which have been left unanswered by current overwhelming classical accounting practices, and secondly it shows that the time has already come to develop and incorporate the theoretical and practical concepts of behavioral accounting into the modern managerial accounting processes, in the same manner that management – long time ago, and economy recently – have been adapted.