Behavioral Accounting

Course unit title

Behavioral Accounting

Course unit code

AKM616

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

3rd semester

Number of ECTS credits allocated

4,8 ECTS

Name of lecturer(s)

1. Alfiyatul Qomariya, Ph.D
2. Prof. Dr. Bambang Tjahjadi, MBA., Ak. CPM., CMA., CA. (BTJ)
3. Dr. Andry Irwanto, MBA., Ak., CMA. (AND)
4. Alfiyatul Qomariyah, S.Ak.,MBA.,Ph.D.

Learning outcomes of the course unit

The behavioral accounting course combines the domains of financial accounting and management accounting with an emphasis on behavioral aspects in accounting research. The broad scope includes all areas (research) that are affected by the output of the accounting information system and all areas that affect the accounting information system. The teaching in this course aims to provide understanding to master's program students about behavioral concepts and theories, application of behavioral concepts and theories to accounting research, research methods that are suitable for use in behavioral research in accounting, and interpretation of research results and their practical implications. accounting profession. Therefore, in this course, the discussion includes theoretical concepts and articles on behavioral accounting research with a focus on critical review and evaluation of the theoretical background, as well as the research methods used.

Mode of delivery (face-to-face, distance learning)

Face-To-Face and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

-

Course content

1. Introduction to behavioral accounting
2. Aspiration Theory
3. Goal Setting Theory
4. Expectancy Theory
5. Person-Environment Fit Theory
6. Probabilistic Mental Model
7. Fuzzy Theory
8. CONTINGENCY Theory
9. Resource Based View
10. Legitimacy/Institutional
11. Cognitive Dissonance Theory
12. Justice Theory
13. Attribution Theory
14. Utility Theory
15. The Nonrational Escalation of Commitment
16. Heuristic & Bias Theory
17. Prospect Theory
18. Framing Theory
19. Contingency Approach to the Design of Accounting Systems
20. Functional and Data Fixation
21. Goal Setting, Participative Budgeting, and Performance. The Practice of Slack: A Review
22. Human Resource Consideration in Public Accounting Firms
23. Culture Determinism in Accounting
24. Behavioral Research in Managerial Accounting

Recommended or required

reading and other learning resources/tools

1. Ashton, R. H., & Ashton, A. H. 1995. Judgment and Decision Making Research in Accounting and Auditing. Cambridge Series on Judgment and Decision Making, U.S.A: Cambridge University Press. (AA)
2. Bazerman, M. H. 1994. Judgment in Managerial Decision Making. Third Edition, Singapore: John Wiley & Sons, Inc. (BAZ)
3. Belkoui, A. 1989. Behavioral Accounting: The Research and Practical Issues. Quorum Books, USA, Connecticut: Greenwood Press, Inc. (BEL)
4. Siegel, Gary, dan Helene Ramanauskas-Marconi. 1989, Behavioral Accounting, Cincinnati, Ohio: South-Western Publishing Co. (GS)
5. Journals:
   1. Behavioral Research in Accounting – BRIA [Vol 1 (1989) – Last Vol]
   2. Accounting, Organization, and Society – AOS [Vol 1 (1979) – Last Vol)]
   3. The Accounting Review (Selected)
   4. Annual Review of Political Sciences (Elected)
   5. Decision Analysis (Selected)
   6. Journal of Management Accounting Research-JMAR (Elected)
   7. Other relevant journals (Selected)

Planned learning activities and teaching methods

1. Lectures
2. Discussion
3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%