Course Behavioral Accounting

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Course Description

The Behavioral Accounting course is a course to increase students‘ knowledge regarding behavioral aspects in accounting. This course covers all efforts to analyze the impact of human behavior on organizations or accounting systems, and vice versa

Program Objectives (PO)

1. Sikap a. menginternalisasi nilai, norma, dan etika akademik (S9) b. menunjukkan sikap bertanggungjawab atas pekerjaan di bidang keahliannya secara mandiri (S10) c. menginternalisasi semangat kemandirian, kejuangan, dan kewirausahaan (S11) d. mampu menerapkan prinsip-prinsip etika dalam profesi di bidang akuntansi dan keuangan (S12)

b. mampu mengkaji implikasi pengembangan atau implementasi ilmu pengetahuan dan teknologi yang memperhatikan dan menerapkan nilai humaniora berdasarkan kaidah, tata cara dan etika ilmiah dalam rangka menghasilkan solusi, gagasan, desain atau kritik
Menguasai konsep teoritis dan praktis tentang Akuntansi Keprilakuan

Aktifitas Pembelajaran

Pertemuan 1
: Konsep dan perspektif keperilakuan: Psikologi dan sosiologi serta perilaku manusia
Date 5 Februari 2026
Pertemuan 2
: Konsep dan perspektif keperilakuan: Psikologi dan sosiologi serta perilaku manusia
Date 12 Februari 2026
Pertemuan 3
: Aspek keperilakuan dari akuntansi pertanggungjawaban
Date 19 Februari 2026
Pertemuan 4
Menjelaskan: Aspek keperilakuan dari perencanaan laba dan penganggaran
Date 26 Februari 2026
Pertemuan 5
: Aspek keperilakuan dari Pengendalian Biaya
Date 5 Maret 2026
Pertemuan 6
: Aspek keperilakuan dari desentralisasi Unit Bisnis
Date 12 Maret 2026
Pertemuan 7
: Aspek keperilakuan dari evaluasi kinerja
Date 19 Maret 2026
Pertemuan 8
UTS
Date 26 Maret 2026
Pertemuan 9
: Aspek keperilakuan auditor internal
Date 2 April 2026
Pertemuan 10
: Aspek keperilakuan auditor eksternal
Date 9 April 2026
Pertemuan 11
Menjelaskan: Aspek keperilakuan dalam pengambilan keputusan dan penganggaran modal
Date 16 April 2026
Pertemuan 12
Aspek keperilakuan dalam pelaporan keuangan
Date 23 April 2026
Pertemuan 13
Pengkomunikasian informasi akuntansi
Date 30 April 2026
Pertemuan 14
Dimensi keperilakuan dalam pelaporan pajak
Date 14 Mei 2026
Pertemuan 15
Akuntansi sumber daya manusia dan akuntansi social
Date 21 Mei 2026
Pertemuan 16
UAS
Date 4 Juni 2026

References

Utama : Lord, A. T. (1989). The Development of behavioral thought in accounting 1952-1981. Behavioral Research in Accounting , 1 . Pendukung : Almer, E. D., & Kaplan, S. E. (2002). The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting. Behavioral Research in Accounting , 14 (1), 1–34. https://doi.org/10.2308/bria.2002.14.1.1 Anderson, J. C., Jennings, M. M., Lowe, D. J., & Reckers, P. M. J. (1997). The Mitigation of Hindsight Bias in Judges’Evaluation of Auditor Decision. Auditing: A Journal of Practice , (2). Earley, C. E. (2003). A Note on Self Explanation as a Training Tool for Novice Auditors: The Effect of Outcome Feedback Timing and Level of Reasoning on Performnace. Behavioral Research in Accounting . https://doi.org/http://aaapubs.org/loi/bria Ghosh, D. I. P. A. N. K. A. R., & Crain, T. L. (1996). Experimental Investigation of Ethical Standards and Perceived Probability of Audit on Intentional Noncompliance. Behavioral Research in Accounting . Rebele, J. E., & Michaels, R. E. (1990). Independent Auditors’Role Stress: Antecedent, Outcome, and Moderating Variables. Behaviour Research in Accounting , 2 . Senatra, P. T. (1980). Role Conflict, Role Ambiguity, and Organizational Climate in a Public Accounting Firm. The Accounting Review , 55 (4), 594–603. Ullrich, M. J., & Tuttle, B. M. (2004). The Effects of Comprehensive Information Reporting System and Economic Incentives on Managers’ Time Planning Decision. Behavioural Research in Accounting , 16 , 89–105. Luft, J. L., & Shields, M. D. (2001). Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. Accounting Review , 76 (4), 561–587. https://doi.org/10.2308/accr.2001.76.4.561 Chenhall, R. H. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting System. Accounting Review , LXI (1). Arunachalam, V., & Beck, G. (2002). Functional fixation revisited: The effects of feedback and a repeated measures design on information processing changes in response to an accounting change. Accounting, Organizations and Society , 27 (1–2), 1–25. https://doi.org/10.1016/S0361-3682(01)00016-2 Kaplanoglou, G., & Rapanos, V. T. (2015). Why do people evade taxes? New experimental evidence from Greece. Journal of Behavioral and Experimental Economics , 56 , 21–32. https://doi.org/10.1016/j.socec.2015.02.005 Karakostas, A., & John, D. (2016). Compliance and the power of authority. Journal of Economic Behavior and Organization , 124 , 67–80. https://doi.org/10.1016/j.jebo.2015.09.016 Litina, A., & Palivos, T. (2016). Corruption, tax evasion and social values. Journal of Economic Behavior and Organization , 124 , 164–177. https://doi.org/10.1016/j.jebo.2015.09.017

Lecturer

LINTANG VENUSITA

LINTANG VENUSITA

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ENI WURYANI

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