Behavioral accounting examines how individuals interpret accounting information and how cognitive and emotional factors affect decision-making. An experiment with 43 participants, including accounting experts and students, was conducted to examine differences in the evaluation of financial data. Eyetracking, facial expression analysis, and biosensors were used to record visual attention and emotional responses during accounting tasks. Preliminary results show differences between experts and non-experts in response time, gaze patterns, and emotional reactions. Experts processed the information more efficiently and distributed their attention more evenly across visual elements, while students showed higher levels of confusion and limited attention to graphical representations.