BEHAVIORISTIC MODEL OF ACCOUNTING DECISION-MAKING UNDER THE CONDITIONS OF RISK AND UNCERTAINTY

Abstract

Uncertainty and risk are rapidly absorbing every sphere of activity, as the modernized world is accompanied by frequent economic changes, financial crises and high competition. Combining all this in his work, the accountant spends the maximum level of intellectual and emotional component, which over time can not only affect his appearance, but also lead to depression and diseases, and as a result to inefficient work and making wrong and ineffec-tive decisions. The behavioristic model aims to analyze all psychophysiological factors and apply them - in the case of a positive impact on the condition of the employee, or minimize them - if the impact is negative and harmful. The applica-tion of the behavioristic model will help not only to save a significant amount of emotional and intellectual losses of the accountant, but also to stabilize the activities of the enterprise, which directly depends on his condition. The article is devoted to the study of the relationship between the behavioristic model and the decision-making of an accountant un-der conditions of risk and uncertainty. Uncertainty in this aspect is not the coincidence of practical situations with regulations, in this case, the accountant must make his own decisions and implement them. The accountant analyzes the applicability of each indicator: how different users may perceive it, what is the adequacy of the indicator to real pro-cesses or expectations, what is the impact of alternative accounting procedures on the formation of managerial deci-sions. The intellectual or emotional tension of an accountant often reaches its maximum, especially when compiling reports and conducting audits. Models of behavioristic theory can be used to stabilize such situations. The article offers the most relevant of them and presents ways of its practical application, which is indisputably necessary for the break-even and efficient operation of the enterprise. Its practical application may be needed when analyzing errors in the work of an accountant and if desired to get rid of negative factors as well as to optimize the company's activities.