Behavioral aspects of accounting informational content – Similarity and compatibility with sociological understanding

Abstract
This article presents perceptions of ongoing research that investigates the relationship between the areas of knowledge of accounting and sociology, in the behavioral aspect, which impacts the informational content produced by accounting. The investigation addresses theoretical-normative aspects, basic positivist modeling, behavioral content, similarity and compatibility between the two areas of knowledge. The findings confirm the similarity and compatibility of perceptions, as well as the methods used.
Key words. Informational content. Behavioral aspect. Sociology’s relationship with accounting.