Apperception of information in behavioral accounting: a critique of contemporary approaches

Анотація

The paper determines the essential nature of apperception, examines the evolution of the concept and its interpretation in economic literature. The study also reveals a connection between the theory of economic behavior within the behavioral theory and a psychological approach to accounting. The essential foundations of behavioral accounting are examined, the key development trends are outlined and the way apperception of information is included intothe concept is identified.A behavioral approach attaches particular importance to the relevance of decisions taken when reporting information and accountants’ behavior in response to such information. It is proved that apperception has formed the basis of behavioral theory, which became the determining factor in the Anglo-Saxon concept of accounting in the early 60’s of the 20th century. The diversity of accounting principles and their contradiction, according to most American authors, is determined by the diverse and contradictory interests of individuals involved in economic activity. In order to harmonize these interests within the framework of a behaviorist approach, it is necessary to apply such components as communication, motivation and feedback.The behavioral theory is the basis for professional decision-making of accountants in response to uncertainties, events, information. As a rule, uncertainties in accounting arise from the impossibility to foresee in regulations all the unexpected situations that may be encountered in practice. Therefore, in legislation only general principles of problem-solving are specified, and accountants have to form their personal opinions and implement them in reporting.

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