scholarly journals Behavioral Accounting and its Cognitive Effects on Decision Making: A Sample with Operators Accounting

2012 ◽  
Author(s):  
Wenner Glaucio Lopes Lucena ◽  
Maria Sueli Arnoud Fernandes ◽  
José Dionisio Gomes da Silva
Keyword(s):  
Decision Making ◽  
Cognitive Effects ◽  
Behavioral Accounting

scholarly journals BEHAVIORAL ACCOUNTING AND ITS COGNITIVE EFFECTS ON DECISION MAKING: A SAMPLE WITH OPERATORS ACCOUNTING

2011 ◽  
pp. 41-58
Author(s):  
Wenner Glaucio Lopes Lucena ◽  
Maria Sueli Arnoud Fernandes ◽  
José Dionisio Gomes da Silva
Keyword(s):  
Decision Making ◽  
Cognitive Effects ◽  
Behavioral Accounting

The cognitive effects of jury aids on decision-making in complex civil litigation

2005 ◽  
Vol 19 (7) ◽  
pp. 867-884 ◽  
Author(s):  
Lynne Forsterlee ◽  
Leeana Kent ◽  
Irwin A. Horowitz
Keyword(s):  
Decision Making ◽  
Civil Litigation ◽  
Cognitive Effects

scholarly journals ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai
Keyword(s):  
Decision Making ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Human Behavior ◽  
Accounting System ◽  
Behavioral Accounting ◽  
Trading Company ◽  
Behavioral Aspect ◽  
The Future ◽  
A Company

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

scholarly journals ANALISIS PENERAPAN AKUNTANSI KEPERILAKUAN TERHADAP MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI

2019 ◽  
Vol 1 (1) ◽  
pp. 51
Author(s):  
Elex Sarmigi ◽  
Deki Andriadi
Keyword(s):  
Decision Making ◽  
College Student ◽  
Utility Theory ◽  
Contingency Theory ◽  
Descriptive Analysis ◽  
Analysis Tool ◽  
Study Analysis ◽  
Behavioral Accounting ◽  
Study Program ◽  
Accounting Student

<p><em>This research was conducted to population of this researchis the college student study program Accounting in Sakti Alam Kerinci School of Economic. In this study the researchers took a sample of 98 students Accounting as respondents in this study analysis tool used is Descriptive Analysis intends to describe the characteristics of each research variable that is the achievement of respondents' answers (TCR) and also use Utility Theory and Contingency Theory to see the application of Behavior Accounting in Accounting Student Sakti Alam Kerinci School of Economic.</em><em> </em><em>Based on the result of Descriptive Analysis, there are achievement of respondent's answer (TCR) that is on Utility theory of decision making variables with highest percentage of 78%, Knowledge Mastery with 77.25%, Information Of All Unconscious Events 76%, while contingency theory on Framework Waterhaouse and Tiessen75.25% work, Gordon and Miller77.25% Framework, Macintosh and Daft72.75% Framework, 80.5% Macintosh Framework, and Ewusi Framework Mensah79.75%,. It can be explained that the application of behavioral accounting in view of Utility Theory and Contingency Theory at value is good to apply with an average TCR of 75,58%.</em></p><p>Penelitian ini dilakukan terhadap mahasiswa program studi mahasiswa Akuntansi di STIE Sakti Alam Kerinci dimana sampel penelitian ini sebanyak 98. Penelitian ini menggunakan Analisis Deskriptif yang bermaksud untuk mendeskripsikan karakteristik masing-masing variabel penelitian yaitu pencapaian jawaban responden (TCR) dan juga menggunakan Teori Utilitas dan Teori Kontijensi untuk melihat bagaiman penerapan Perilaku Akuntansi pada Mahasiswa Akuntansi STIE Sakti Alam Kerinci.Berdasarkan hasil Analisis Deskriptif, terdapat jawaban responden (TCR) yaitu pada Teori Utilitas variabel pengambilan keputusan dengan persentase tertinggi 78%, Penguasaan Atas Pengetahuan 77,25%, Informasi Dari Semua Peristiwa Yang Tidak Diamati 76%, sedangkan teori kontingensi pada Kerangka kerja Waterhaouse dan Tiessen75.25%, Kerangka Gordon dan Miller 77.25%, Kerangka Macintosh dan Daft 72.75%, Kerangka Macintosh 80.5%, dan Kerangka Ewusi Mensah 79.75%. Dapat dijelaskan bahwa penerapan akuntansi perilaku dalam pandangan Teori Utilitas dan Teori Kontingensi berada pada nilai Baik dengan rata-rata TCR sebesar 75,58%.</p>

scholarly journals PERWATAKAN DALAM NOVEL KOMSAS “DI SEBALIK DINARA”: ANALISIS TEORI RELEVAN

2020 ◽  
Vol 3 (1) ◽  
pp. 84-100
Author(s):  
Srikandi Saemah Samaon ◽  
Mary Fatimah Subet
Keyword(s):  
Decision Making ◽  
Information Processing ◽  
Text Analysis ◽  
Relevance Theory ◽  
The Novel ◽  
Cognitive Effects ◽  
Modern Poetry ◽  
Community Culture ◽  
Traditional Poetry ◽  
Cross Reference

Abstract: Elements of Malay Literature in the Malay Language (ML) was introduced in the learning of Malay Language in secondary schools. There are five main genres in the (ML)  study which are traditional poetry, modern poetry, traditional prose, modern prose and novel. Novel is one of the (ML) genres featuring a variety of characters, questionnaire, community culture, values and teaching. Throughout reading the novel, the reader can understand various situations that can give the reader a variety of insights that can enhance the reader's awareness. This study will analyze the characteristics in Di Sebalik Dinara‘s by Dayang Nor. This study is a qualitative study which is a text analysis. In analyzing this novel the researcher will apply the Relevance Theory (TR) approach to cognitive effects and information processing efforts to help the reader understand the character’s characteristics in the novel. The character traits in the novel are analyzed in TR and Bridging Cross Reference (BCR) an elaborate and implicit manner to help the reader understand the characteristic of the character in Di Sebalik Dinara. The results of the TR and RRS analysis can be concluded that the characters in this novel are illustrated one who are self-reliant, responsible, do not act hastily and always cautious in decision-making. Keywords: Relevan Theory, character, novel, literature   Abstrak: Elemen Kesusasteraan Melayu dalam Bahasa Melayu (KOMSAS) telah diperkenalkan dalam pembelajaran mata pelajaran Bahasa Melayu peringkat sekolah menengah. Terdapat lima genre utama yang terdapat dalam kajian KOMSAS iaitu puisi tradisional, puisi moden, prosa tradisional, prosa moden dan novel. Novel merupakan salah satu genre KOMSAS yang memaparkan pelbagai watak, persoalan, citra masyarakat, nilai dan pengajaran. Melalui pembacaan novel, pembaca dapat menyelami pelbagai situasi yang boleh memberi pelbagai tanggapan kepada pembaca serta dapat meningkatkan kesedaran kepada pembaca. Kajian ini menganalisis perwatakan dalam novel Di Sebalik Dinara karya Dayang Noor. Kajian ini adalah berbentuk kualitatif. Bagi menganalisis novel ini pengkaji, akan mengaplikasikan pendekatan Teori Relevan (TR) yang mementingkan konteks, kesan kognitif dan usaha memproses maklumat bagi membantu pembaca memahami citra atau perwatakan watak dalam novel tersebut. Perwatakan watak yang digarapkan dalam novel tersebut akan dianalisis secara eksplikatur dan implikatur dengan menggunakan analisis TR dan Rangka Rujuk Silang (RRS) bagi memudahkan pembaca/ pelajar memahami keperibadian watak dalam novel Di Sebalik Dinara. Hasil analisis TR dan RRS dapat disimpulkan perwatakan watak dalam novel ini digambarkan sebagai seorang yang berdikari, bertanggungjawab, tidak bertindak terburu-buru dan sentiasa berhati-hati dalam membuat keputusan. Kata kunci: Teori Relevan, perwatakan, novel, kesusasteraan

scholarly journals Behavioural Accounting Explained through Different Factors

2022 ◽  
Vol 20 (1) ◽  
pp. 67
Author(s):  
BASMA BEN NEFISSA BEN NEFISSA ◽  
Faouzi Jilani Jilani
Keyword(s):  
Decision Making ◽  
Organizational Factors ◽  
Financial Statements ◽  
Decision Makers ◽  
Decision Making Process ◽  
Behavioral Accounting ◽  
Positive Theory ◽  
Diverse Range ◽  
Accounting Reports ◽  
The Impact

<p><em> </em><em>The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.</em></p><p><em>In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.</em></p>

scholarly journals Peran Budaya dan Akulturasi pada Information Sharing dalam Aspek Akuntansi Keperilakuan

2019 ◽  
Vol 20 (2) ◽  
pp. 168-177
Author(s):  
Doddy Primayudia
Keyword(s):  
Decision Making ◽  
Information Sharing ◽  
Agency Theory ◽  
Factorial Design ◽  
Experimental Method ◽  
Accounting Information ◽  
The Other ◽  
Behavioral Accounting ◽  
Crucial Point ◽  
Factors Influencing

ABSTRACTInformation is a crucial point in order to helps managers in decision making. Employees who acts as an agent on agency theory, will gladly report their achievement to their principal. On the other hand, employees tend to cover their faults, especially if the company’s targets are not achieved. There are many factors influencing the employees’ willingness to share the informations, prior to their faults or errors, and two of them are culture and the existence of the supervisor. This research uses experimental method and 2 × 2 factorial design to test the hypotheses. The sample in this research are low-acculturated Tionghoa (TAR) and high-acculturated Tionghoa (TAR). After the research is done, it is come to conclusion that; (1) employees’ cultural background and acculturation did affect their willingness in information sharing. (2) the presence of supervisor did not affect employees’ willingness in information sharing prior to their faults and errors.Keywords: Culture, Acculturation, Behavioral Accounting, Information Sharing

scholarly journals Anchoring, the norm reminder effect, and the faithful representation of an entity’s financial position

2021 ◽  
Vol 45 (4) ◽  
pp. 11-24
Author(s):  
Nelli Artienwicz ◽  
Sabina Kołodziej
Keyword(s):  
Decision Making ◽  
Cognitive Biases ◽  
Experimental Studies ◽  
Financial Statements ◽  
Faithful Representation ◽  
Legal Norm ◽  
Behavioral Accounting ◽  
The Impact ◽  
Practical Implications

Purpose: The aim of the paper is to verify the assumptions about the impact of the anchoring effect and the norm reminder effect in accounting decisions, in the case of the freedom of choice left by legal regulations, Methodology/approach: The study was based on a 2 × 2 experimental design and was conducted with 110 working accountants. Findings: The results confirmed the regularities in decision-making identified in psychology, which may influence the quality of the information provided by accountants. Being re-minded of the legal norm concerning the rules for creating write-downs of receivables bur-dened with the risk of non-payment led to a significant increase in accountants’ propensity to create write-downs. Similarly, the anchor used in the experiment showed that introducing a numerical value unrelated to the criteria for the write-down significantly impacted the accountants’ assessment of the percentage value and the write-off. Practical implications: The anchoring and norm reminder effect may affect the quality of the presented numerical information and the fulfillment of the faithful representation requirement in financial statements. Originality/value: The study presented in the article, which concerns the impact of cognitive biases on professional accounting decisions, has not been empirically verified so far in Poland. At the same time, it is one of the few experimental studies within behavioral accounting in Poland. Keywords: anchoring heuristic, legal norm, decision-making, behavioral accounting.

Discarding optimality: Throwing out the baby with the bathwater?

2018 ◽  
Vol 41 ◽  
Author(s):  
Patrick Simen ◽  
Fuat Balcı
Keyword(s):  
Decision Making ◽  
Perceptual Decision Making ◽  
Reward Rate ◽  
Perceptual Decision ◽  
Standard Observer ◽  
Rate Maximization ◽  
Reward Rate Maximization ◽  
Descriptive Standard ◽  
Observer Model

AbstractRahnev & Denison (R&D) argue against normative theories and in favor of a more descriptive “standard observer model” of perceptual decision making. We agree with the authors in many respects, but we argue that optimality (specifically, reward-rate maximization) has proved demonstrably useful as a hypothesis, contrary to the authors’ claims.

LPCD framework: Analytical tool or psychological model?

2018 ◽  
Vol 41 ◽  
Author(s):  
David Danks
Keyword(s):  
Decision Making ◽  
Analytical Tool ◽  
Mathematical Framework ◽  
Bayesian Decision ◽  
Perceptual Decision Making ◽  
Psychological Model ◽  
Psychological Reality ◽  
Psychological Theories ◽  
Target Article ◽  
Bayesian Decision Making

AbstractThe target article uses a mathematical framework derived from Bayesian decision making to demonstrate suboptimal decision making but then attributes psychological reality to the framework components. Rahnev & Denison's (R&D) positive proposal thus risks ignoring plausible psychological theories that could implement complex perceptual decision making. We must be careful not to slide from success with an analytical tool to the reality of the tool components.

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