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Course Description
This course discusses the development of the organizational behavior theory paradigm, the main components of organizations which include organizational design and structure, technology and the relationship of organizations with the environment. Furthermore, individual characteristics in organizations, motivation, communication, leadership, conflict, stress, organizational culture, and change management are also discussed. Delivery of material is carried out by integrating theories of organizational behavior to solve organizational problems faced by managers in an effort to achieve organizational goals. Critical thinking skills and working in teams are built through problem-based learning.
Program Objectives (PO)
- CPMK 1: Menginternalisasi nilai, norma, dan etika akademik
- CPMK 2: Mampu mengambil keputusan untuk menyelesaikan masalah dan pengembangan ilmu pengetahuan dan teknologi melalui pendekatan inter atau multidisipliner
- CPMK 3: Mampu memecahkan masalah dalam bidang akuntansi manajemen melalui riset untuk memecahkan masalah manajerial yang berimplikasi dalam bidang ekonomi, sosial, dan keperilakuan
- CPMK 4: Mampu mengembangkan keilmuan akuntansi keuangan, akuntansi manajemen dan akuntansi public atau praktek profesionalnya melalui riset, hingga menghasikan karya inovatif dan teruji
- CPMK 5: Mampu mengelola riset di bidang bisnis dan mengkomunikasikan hasilnya
Aktifitas Pembelajaran
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Pertemuan 1 Menganalisis posisi organizational behavior dalam akuntansi serta relevansinya untuk governance, audit, dan ESG. -
Pertemuan 2 Menganalisis secara kritis peran judgment dan bias kognitif dalam proses pelaporan keuangan, serta mengevaluasi implikasinya terhadap kualitas pelaporan, akuntabilitas, dan keberlanjutan tata kelola organisasi (sustainable governance). -
Pertemuan 3 Menganalisis secara kritis peran judgment dan bias kognitif dalam proses pelaporan keuangan, serta mengevaluasi implikasinya terhadap kualitas pelaporan, akuntabilitas, dan keberlanjutan tata kelola organisasi (sustainable governance). -
Pertemuan 4 Menganalisis peran tone at the top dan kepemimpinan organisasi dalam membentuk perilaku pelaporan korporasi yang berorientasi pada SDGs, serta mengevaluasi bagaimana pendidikan kepemimpinan berkontribusi terhadap kualitas, integritas, dan akuntabilitas corporate reporting (keuangan, keberlanjutan, dan terintegrasi). -
Pertemuan 5 Menganalisis peran tone at the top dan kepemimpinan organisasi dalam membentuk perilaku pelaporan korporasi yang berorientasi pada SDGs, serta mengevaluasi bagaimana pendidikan kepemimpinan berkontribusi terhadap kualitas, integritas, dan akuntabilitas corporate reporting (keuangan, keberlanjutan, dan terintegrasi). -
Pertemuan 6 Menganalisis bagaimana budaya organisasi membentuk perilaku manajerial dalam praktik earnings management, serta mengevaluasi implikasinya terhadap akuntabilitas institusional dan pencapaian Sustainable Development Goals (SDGs), khususnya terkait transparansi, integritas, dan tata kelola organisasi. -
Pertemuan 7 Menganalisis bagaimana budaya organisasi membentuk perilaku manajerial dalam praktik earnings management, serta mengevaluasi implikasinya terhadap akuntabilitas institusional dan pencapaian Sustainable Development Goals (SDGs), khususnya terkait transparansi, integritas, dan tata kelola organisasi. -
Pertemuan 8 Ujian Tengah Semester -
Pertemuan 9 Menganalisis dinamika tim audit (audit team dynamics)—termasuk kepemimpinan, komunikasi, konflik, dan pembagian peran—serta mengevaluasi pengaruhnya terhadap pengembangan praktik assurance yang berkelanjutan, khususnya dalam konteks audit kualitas tinggi, independensi, dan assurance atas informasi ESG dan keberlanjutan. -
Pertemuan 10 Menganalisis dinamika tim audit (audit team dynamics)—termasuk kepemimpinan, komunikasi, konflik, dan pembagian peran—serta mengevaluasi pengaruhnya terhadap pengembangan praktik assurance yang berkelanjutan, khususnya dalam konteks audit kualitas tinggi, independensi, dan assurance atas informasi ESG dan keberlanjutan. -
Pertemuan 11 Menganalisis proses adaptasi organisasi terhadap tuntutan climate dan sustainability reporting serta mengevaluasi peran stewardship orientation dalam membentuk respons organisasi yang substantif, akuntabel, dan berkelanjutan, bukan sekadar kepatuhan simbolik. -
Pertemuan 12 Menganalisis proses adaptasi organisasi terhadap tuntutan climate dan sustainability reporting serta mengevaluasi peran stewardship orientation dalam membentuk respons organisasi yang substantif, akuntabel, dan berkelanjutan, bukan sekadar kepatuhan simbolik. -
Pertemuan 13 Menganalisis proses sensemaking organisasi dalam menyusun narrative disclosure pada Integrated Reporting (IR) serta mengevaluasi bagaimana narasi tersebut membentuk pemahaman pemangku kepentingan dan berkontribusi pada pencapaian Sustainable Development. -
Pertemuan 14 Menganalisis proses sensemaking organisasi dalam menyusun narrative disclosure pada Integrated Reporting (IR) serta mengevaluasi bagaimana narasi tersebut membentuk pemahaman pemangku kepentingan dan berkontribusi pada pencapaian Sustainable Development. -
Pertemuan 15 Menganalisis berbagai bentuk tekanan institusional (regulatif, normatif, dan mimetik) yang memengaruhi praktik pelaporan keberlanjutan, serta mengevaluasi kecenderungan symbolic disclosure dan risiko greenwashing dalam konteks tata kelola, akuntabilitas, dan pencapaian Sustainable Development Goals (SDGs). -
Pertemuan 16 Ujian Akhir Semester
References
- Stephen P. Robbins and Timothy A. Judge. 2022. Organizational Behavior, 19th edition.Pearson Education
- Laurie J. Barclay, Tina Kiefer, Mouna El Mansouri. 2021. Navigating the era of disruption: How emotions can prompt job crafting behaviors. Volume61, Issue3 Special Issue: Strategic human resource management in the era of environmental disruptions May/June 2022https://doi.org/10.1002/hrm.2209. J Knowl Econ (2023). https://doi.org/...
- Camili et al. 2025. Cognitive biases in accounting judgment and decisionmaking: a review, a typology, and a future research agenda. Accounting Forum., VOL. 49, NO. 5, 1038–1067https://doi.org/10.1080/01559982.2024.2434340
- Garvey et al. 2021. True and Fair Override: Accounting Expert Opinions, Explanations from Behavioural Theories, and Discussions for Sustainability Accounting. Sustainability, 13(4), 1928; https://doi.org/10.3390/su13041928
- Patelli, L., Pedrini, M. 2015. Is Tone at the Top Associated with Financial Reporting Aggressiveness?. Journal of Business Ethics 126, 3–19. https://doi.org/10.1007/s10551-013-1994-6
- Schwartz, M.S., Dunfee, T.W. & Kline, M.J. 2005. Tone at the Top: An Ethics Code for Directors?. Journal of Business Ethics 58, 79–100 (2005). https://doi.org/10.1007/s10551-005-1390-y
- Julie Goran , Laura LaBerge, and Ramesh Srinivasan. 2017. Culture for a digital age. https://www.mckinsey.com/...
- Palea V, Gordano S, Migliavacca A. 2025. Do firms practise what they preach? Corporate performance-communication decoupling on environmental SDGs and the impact of sustainability-oriented governance mechanisms. Sustainability Accounting, Management and Policy Journal, Vol. 16 No. 7 pp. 98–127, doi: https://doi.org/10.1108/SAMPJ-07-2024-0705
- Jarne-Jarne, J.I., Callao-Gastón, S., Marco-Fondevila, M. and Llena-Macarulla, F. 2022. The Impact of Organizational Culture on the Effectiveness of Corporate Governance to Control Earnings Management. Journal of Risk and Financial Management, 15(9), 379; https://doi.org/10.3390/jrfm15090379
- Douglas, P.C., Davidson, R.A. & Schwartz, B.N. 2001. The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments. Journal of Business Ethics 34, 101–121. https://doi.org/10.1023/A:1012261900281
- Trotman, T., Bauer, T.D., and Humphreys, K.A. 2015. Group judgment and decision making in auditing: Past and future research. Accounting, Organizations and Society,Vol. 47, November, 56-72.
- Bauer, T.D., Humphreys, K.A., and Trotman, K.T. 2022. Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond. AUDITING: A Journal of Practice & Theory; 41 (1): 3–23. https://doi.org/10.2308/AJPT-2020-147
- Hazaea, S.A., Zhu, J., Khatib, S.F.A. et al. 2022. Sustainability assurance practices: a systematic review and future research agenda. Environmental Science and Pollution Research 29, 4843–4864. https://doi.org/10.1007/s11356-021-17359-9
- Alsahali KF, Malagueño R. 2022. An empirical study of sustainability reporting assurance: current trends and new insights. Journal of Accounting & Organizational Change, Vol. 18 No. 5 pp. 617–642, doi: https://doi.org/10.1108/JAOC-05-2020-0060
- Granderson, Ainka A. 2014. Making sense of climate change risks and responses at the community level: A cultural-political lens. Climate Risk Management Volume 3, 2014, 55-64.
- Martin JA, Butler FC. 2017. Agent and stewardship behavior: How do they differ? Journal of Management & Organization. Vol. 23(5):633-646. doi:10.1017/jmo.2016.72
- Kumarasiri J, Fisher R, Jubb C. 2026. Climate change-related regulatory disturbances and the accounting profession: longitudinal evidence from Australia. Qualitative Research in Accounting & Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/QRAM-10-2023-0214
- Maitlis, S. and Christianson, M. 2014. Sensemaking in organizations: Taking stock and moving forward. Academy of Management Annals VOL. 8, NO. 1 . https://doi.org/10.5465/19416520.2014.873177
- Leung, S., Parker, L., and Courtis, J. 2015. Impression management through minimal narrative disclosure in annual reports. The British Accounting Review, Vol. 47, Issue 3, 275-289
- Ahmed Haji A, Anifowose M. 2016. The trend of integrated reporting practice in South Africa: ceremonial or substantive? Sustainability Accounting, Management and Policy Journal, Vol. 7 No. 2 pp. 190–224, doi: https://doi.org/10.1108/SAMPJ-11-2015-0106
- Ellen Weber a, Marion Büttgen a, Silke Bartsch. 2020. How to take employees on the digital transformation journey: An experimental study on complementary leadership behaviors in managing organizational change. Journal of Business Research Volume 143, April 2022, Pages 225-238
- Khan HZ, Bose S, Mollik AT, Harun H. 2021. Green washing or authentic effort? An empirical investigation of the quality of sustainability reporting by banks. Accounting, Auditing & Accountability Journal, Vol. 34 No. 2 pp. 338–369, https://doi.org/10.1108/AAAJ-01-2018-3330
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