2023-04-132023-04-13https://www.alexandria.unisg.ch/handle/20.500.14171/58072The focus of the proposed research is to open up the "black box" of humans and to investigate the reciprocal interaction of accounting subjects and accounting systems in the context of the complex international financial reporting standards (IFRS). In order to achieve this, an interdisciplinary and multimethodological research that combines accounting, psychology and neuroscience, will be conducted. This integrative approach of several disciplines will not only significantly contribute to the existing field of behavioral accounting research but will also have practical implications for financial statement preparers and financial statement users and is therefore highly relevant.Behavioral AccountingNeuroscienceNeuroeconomicsInternational Financial ReportingNeuroaccountingfundamental research project