Behavioral Accounting Model with Management Control System Approach

Subject Areas : Corporate social responsibility

Younes Heydari ¹ , Yaqoob Aghdam Mazraa ² , Rasoul Abdi ³ , Ali Jafari ⁴

1 - PhD Student in Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2 - Assistant Prof of Accounting, Sufian Branch, Islamic Azad University, Sufian, Iran.
3 - Assistant Prof of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
4 - Assistant Professor of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

Received: 2025-06-08 Accepted : 2025-09-30 Published : 2025-12-20

Keywords: Behavioral Accounting Model, Behavioral Accounting, Management Control System.,

Abstract :

Purpose:The aim of this study is to present a behavioral accounting model with a management control system approach.

Method:In this regard, the factors affecting behavioral accounting were first identified through an outcome-based meta-analysis. Then, the influential variables were determined using the Delphi method and purposefully provided to 28 experts, including accounting and management professors as well as organizational managers, in 2024 to reach a theoretical consensus on the explanatory variables.

Findings:The results showed that the outputs of accounting systems can be influenced by various factors such as the social, political, economic, and technological environment. Therefore, the interpretation of these outputs is accompanied by different reactions, which is called behavioral accounting.

Conclusion:The application of behavioral accounting can have positive consequences for organizations and for the country’s macroeconomic level. The findings also indicated that the main components of behavioral accounting with a management control system approach include individual attitudes, cognitive-affective attitudes, social and environmental attitudes, investor misperceptions, capital market rules, type of ownership, country’s economy, society, organization, industry characteristics, government policies, political factors, economic policy uncertainty, education, governance and organizational attitudes, supervision, and macroeconomics.

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