Integrating Neurotherapy Techniques to Strengthen Decision Precision and Psychological Resilience in Accounting Professionals

Abstract

Professionals in the field of accounting are often exposed to long-term cognitive load, deadlines, and ethical dilemmas, which contribute significantly to a high risk of decision fatigue, burnout, and poor judgment. However, these occupational stressors not only negatively impact the health of individuals but also affect the accuracy and integrity of financial reporting, creating vulnerabilities within the organisation and eroding public confidence in economic systems. Time management training, ergonomic changes, or counselling are among the traditional methods that alleviate stress-related decision errors in the short term, but not the neurocognitive processes underlying them. As a way of addressing these pitfalls, the research paper presents a synthesising approach, the Neurotherapy of Accounting Professionals (NTAP) framework, which integrates EEG-based neurofeedback, transcranial direct current stimulation (tDCS), and mindfulness-based neuroplasticity training. The NTAP model focuses on neural regulation, reinforcement based on biofeedback, and AI-assisted simulation of decision-making to increase cognitive control and resilience in high-stakes conditions. Using neurofeedback, alpha-beta rhythms can be self-regulated, thereby alleviating anxiety and enhancing concentration. At the same time, tDCS activates the dorsolateral prefrontal cortex to enhance executive control and moral judgment, and mindfulness modules can help stabilise emotions to endure long-term stress. It estimates that simulation outcomes will involve 15-20 per cent better decision accuracy, as well as up to 40 per cent lower cortisol levels and 25 per cent higher indices of resilience, compared to traditional interventions. The level of error in financial tasks will also be reduced by 20-25 per cent, resulting in significant cost savings and improved reliability of performance at the organisational level. NTAP has broader implications in society besides the professional gains. The framework helps create ethical clarity, managerial accountability, and trust in financial systems by promoting resilience and accuracy among accounting professionals. Finally, NTAP offers a neuroscience-based, pragmatic, and scalable intervention to enhance mental health and professional performance, providing a model that can be applied in other high-stress fields, such as law, medicine, and finance.