摘要：The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature.The method of analysis of literature available on the Internet was used.Databases of scientific publications were searched using combinations of relevant keywords.Definitions were found in 2 books and 7 articles (including 2 in Polish), and for the purpose of presentation of the research areas 11 articles written in English were selected.Analysis of the definitions shows that they are very general, ambiguous and preliminary in nature.As for the attempts to systematise the work in the field of behavioural accounting, the classification of its research areas has not yet been established – we only have typologies that do not always fully reflect the specifics and the wide scope of this sub-discipline.The main value of the paper is in collecting and summing up the publications addressing the subject of behavioural accounting, which is a step in the process of systematizing its cur- rent research achievements and development of its identity.
其他摘要：Celem artykułu jest prezentacja przedmiotu badań rachunkowości behawioralnej na podstawie jej definiowania oraz typologii jej obszarów badawczych w literaturze przedmiotowej.Zastosowano metodę analizy literatury dostępnej w zasobach Internetu.Przeszukiwan
关键词：behavioural accounting;behavioural accounting definitions;behavioural accounting research classifications
其他关键词：rachunkowość behawioralna;definicje rachunkowości behawioralnej;obszary badań rachunkowości behawioralnej
