LAUSR

Everyday life’s hygiene and professional realities, especially in economically developed countries, indicate the need to modify the standards of pro-health programs as well as modern hygiene and work ergonomics programs. These observations are based on the problem of premature death caused by civilization diseases. The biological mechanisms associated with financial risk susceptibility are well described, but there is little data explaining the biological basis of neuroaccounting. Therefore, the aim of the study was to present relationships between personality traits, cognitive competences and biological factors shaping behavioral conditions in a multidisciplinary aspect. This critical review paper is an attempt to compile biological and psychological factors influencing the development of professional competences, especially decent in the area of accounting and finance. We analyzed existing literature from wide range of scientific disciplines (including economics, psychology, behavioral genetics) to create background to pursuit multidisciplinary research models in the field of neuroaccounting. This would help in pointing the best genetically based behavioral profile of future successful financial and accounting specialists.