¹Kriti Singh, ²Prof. Ram Milan, ³Dr. Akriti Jaiswal

¹Research Scholar, Department of Commerce, University of Lucknow

²Professor, Department of Commerce, University of Lucknow

³Assistant Professor, Department of Commerce, University of Lucknow

DOI : https://doi.org/10.58806/ijsshmr.2025.v4i7n08

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ABSTRACT

The study of behavioral accounting looks at the mental and emotional factors that affect auditors, accountants, and other financial reporting stakeholders. A crucial component of financial reporting is ethical decision-making, where adherence to moral and professional norms is necessary to promote openness and confidence. Examining the cognitive biases, moral conundrums, and decision-making frameworks that influence financial reporting methods, this research explores the relationship between behavioral accounting and ethical decision-making. Additionally, it assesses methods for improving moral consciousness and the integrity of decision-making, which eventually helps to increase the dependability and legitimacy of financial data.

KEYWORDS:

Behavioural Accounting, Financial Reporting, Decision-Making, Cognitive Biases

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VOlUME 04 ISSUE 07 JULY 2025