Many existing textbooks in behavioural finance take only the perspective of users of financial information, but ignore the implications of judgments during the preparation of financial information. This bookuses a holistic approach in examining behavioural accounting and bridges this gap. The bookbegins by introducing thecurrent knowledge in the emerging area of behavioural accounting and also covers the entire spectrum from the preparation of financial information, auditing, and ultimately, tothe interpretation and application of financial information of external users.The comprehensive overview of human elements in accounting makes this book an invaluable resource.