TERMIUM Plus®

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BEHAVIORAL ACCOUNTING [1 record]

Record 1 2006-04-10

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Approche selon laquelle on cherche à prendre en considération, dans la comptabilité, les aspects psychologiques et sociologiques en jeu, en plus des aspects financiers, par exemple le comportement, le jugement, les besoins ou le modèle de décision des divers intervenants, souvent à partir d'études empiriques ou de théories émanant d'autres disciplines comme la psychologie, la sociologie ou le marketing.

Spanish

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