Cognitive Biases in Accounting

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Riccardo Camilli
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Prezzo: €25,00

In this book, the author offers a comprehensive view on the role of cognitive biases in accounting.
Since the theme of this book lives within walls of Behavioral Accounting Research, the latter is immediately delineated, in the first chapter, throughout its main research objects, schools of thought, methodologies employed.
In the second chapter, by means of an interdisciplinary approach that jointly and systematically analyzes psychological and business, management and accounting literatures, the author collects a wide catalogue of cognitive biases. Then, relevant accounting studies are analyzed to understand how such cognitive biases divert the performance of the main accounting activities.
In the third chapter, through interviews with accounting professionals, debiasing strategies are discussed in practical aspects with the aim of understanding if, and how, debiasing strategies effectively reduce the negative effect of cognitive biases on accounting activities.
At the end of the book, in the fourth chapter, its then provided a balance of the phenomenon examined together with next hot topics to encourage and direct future research. In this sense, the author draws the path for future studies towards the complete debiasing of accounting activities. Moreover, insights of particular interest emerge from role of Artificial Intelligence in reducing interest emerge from the intersection between cognitive biases and corporate sustainability measurement.


RICCARD CAMILLI è Dottorando in Economia Aziendale presso il Dipartimento di Management e Diritto (DMD) dell’Università degli Studi di Roma Tor Vergata. E’ docente a contratto in materia di Bilancio nell’ambito del corso di laurea triennale in Economia Aziendale presso l’Università della Tuscia. E’ stato docente a contratto in materie di Bilancio e Analisi Finanziaria nell’ambito di corsi di laurea triennale e magistrale presso l’Università degli Studi di Roma Tor Vergata. E’ autore di articoli pubblicati su prestigiose riviste nazionali, come Financial Reporting, ed internazionali, come Production, Planning & Control. E’ membro del reviewer board di prestigiose riviste internazionali, come Management Decision. E’ membro dell’Academy Of Management (AOM). E’ cultore della materia in discipline economico aziendali presso l’Università degli Studi di Roma Tor Vergata e la LUMSA di Roma.