This course describes the relationship between the accounting system, human behavior, and organizational efficiency.

Accounting has traditionally focus on the reporting of financial information only. Over the last several decades, however, managers and professional accountant have recognized the need for traditional quantifiable economic information not presently generated by the accounting system or reported in the financial statement.  It is believe that such additional and quantifiable economic information, not necessarily financial in nature, would intend more meaning to the data presently reported and therefore allow  for more informed decision making. Part of the non financial, quantifiable information meant to complement the financial data falls into the area of behavioral accounting: the subfield of accounting that integrates the human behavioral dimension with traditional accounting.