Behavioral accounting, financial decision-making, corporate strategy, cognitive biases, investment efficiency
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The Role of Behavioral Accounting in Understanding Financial Decision-Making and Its Influence on Corporate Strategies
Abstract: Behavioral accounting has emerged as a crucial field in understanding financial decision-making by integrating cognitive psychology with traditional accounting principles. This study examines how behavioral accounting influences corporate strategies, with a particular focus on mitigating cognitive biases, improving investment decisions, and enhancing financial transparency. The research employs a systematic literature review and statistical correlation analysis of secondary data from 2020 to 2024. Key findings reveal a strong correlation (r = …
Published in NOLEGEIN Journal of Leadership and Strategic Management · Vol. 9, Issue 2, 2026 · pp. 12–29 Read article