The effect of financial anxiety on professionals' financial decisions and financial attitudes: A study in the context of behavioural accounting

The process of transition to the information society and developments in information technologies have significantly affected the science of accounting. As a result of this impact, it paved the way for traditional accounting to undergo changes and accounting science to be divided into different sub-branches and to develop. Accounting science has now turned to examine not only the documentation, recording, classification, summarization and reporting of financial transactions, but also the human aspect, that is, the behavioral and attitudinal variability of the human being. Nowadays, behavioural accounting science has been established as a new branch of science, and with this science, the attitudes and behaviours exhibited by individuals in the face of accounting events are examined. In this study, it is planned to examine the effect of financial anxiety on the financial attitudes of CPA in making financial decisions within the framework of behavioral accounting. The aim of the study is to examine the effect of financial anxiety on the behaviours of CPAs who perform the CPA profession throughout Turkey while making financial decisions. It has been tried to examine together the subject of accounting and behavior on individuals who are active in Turkey and perform the profession of CPA. In this study, necessary data were obtained by reaching 400 CPA, the collected data were analyzed and the results were interpreted.