Anda di halaman 1dari 5

FAKULTAS EKONOMIKA DAN BISNIS

PROGRAM MAGISTER SAINS AKUNTANSI

SILABUS
AKU6205 - AKUNTANSI KEPERILAKUAN (BEHAVIORAL ACCOUNTING)

Dosen: Supriyadi, Ph.D.


Lantai 1, Sayap Barat, FEB UGM atau
Kantor Audit Internal, Lantai 3, Sayap Utara, Gedung Pusat UGM
Telefon: +62 81 125 2488; email: pri@ugm.ac.id

Deskripsi:
Matakuliah ini bertujuan untuk memberikan pemahaman kepada mahasiswa tentang konsep
dan teori keperilakuan, aplikasi konsep dan teori keperilakuan pada penelitian akuntansi,
metoda penelitian yang layak digunakan pada penelitian keperilakuan dalam akuntansi, dan
interpretasi hasil penelitian dan practical implicationnya pada profesi akuntansi. Oleh karena
itu, dalam matakuliah ini akan dibahas artikel-artikel penelitian akuntansi keperilakuan dengan
fokus pada review dan evaluasi theoretical background dan metoda penelitian yang digunakan.

Metoda Pengajaran:
Kuliah akan diselenggarakan dengan model seminar. Dalam setiap temu kelas akan dibahas
artikel-artikel penelitian dan konsep teoritis. Agar diskusi dapat berjalan lancar dan
mengena sasarannya, mahasiswa diwajibkan aktif berpartisipasi dalam diskusi dengan
memberikan komentar, pertanyaan, dan critical reviewnya terhadap topik yang sedang
dibahas. Hanya argumentasi relevan dengan logical thinking yang baik dan runtut yang
akan diberi poin dalam penilaian.
Setiap mahasiswa diwajibkan menyajikan materi kuliah secara bergantian. Mahasiswa yang
mendapat giliran melakukan presentasi wajib mengumpulkan ringkasan materi dan critical
review atas materi yang dipresentasikan, sedangkan mahasiswa lainnya wajib
mengumpulkan out-line poin-poin penting dari artikel yang akan dibahas.
Pada temu kelas ke-8 mahasiswa diwajibkan mengumpulkan pra-proposal yang berisi
pertanyaan penelitian dan argumentasi yang mendasari munculnya pertanyaan penelitian,
maksimal 5 halaman HVS quarto spasi ganda. Pada akhir semester mahasiswa diwajibkan
mengumpulkan proposal penelitian sebagai lanjutan dari pra-proposal yang sudah
dikumpulkan, maksimal 12 halaman quarto spasi ganda (tidak termasuk daftar pustaka).
Mahasiswa dapat memilih topik penelitian apapun sejauh relevan dengan bidang akuntansi
keperilakuan. Model pengumpulan data dalam proposal harus dilakukan dengan cara studi
eksperimental yang dapat diimplementasikan pada konteks Indonesia. Proposal
dikumpulkan saat ujian akhir semester.

1
Referensi:
Bazerman, Max. H. 1994, Judgment in Managerial Decision Making, third edition, New
York: John Wiley and Sons (Baz).
Belkaoui, Ahmed. 1989. Behavioral Accounting: the Research and Practical Issues. New
York: Quorum Books (Bel).
Birnberg, J.G. 2011. A Proposed Framework for Behavioral Accounting Research.
Behavioral Research in Accounting. 23(1):1-43.

Penilaian:
Ujian Tengah Semester 20% Diskusi dan Presentasi 40%
Ujian Akhir Semester 20% Proposal Penelitian 20%

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or
academic dishonesty in any form, including, but not limited to, viewing the exams of others,
sharing answers with others, using books or notes while taking the exam, copying answers or
papers, or passing off someone elses work as ones own. A breach of ethics or act of
dishonesty can result in failure of an entire course.

Rencana Perkuliahan:
# Topik Artikel Penyaji
1 Penjelasan Silabus
Introduction to managerial decision making
2 Introduction to Behavioral Accounting Baz dan Bell
3 Bias and judgment under uncertainty 1,2,3 1,2,3
4 Framing bias under uncertainty 4,5,6 4,5,6
5 The non-rational escalation of commitment 7,8,9 7,8,9
6 Fairness and ethics in decision making 10,11,12 10,11,12
7 Functional and data fixation 13,14,15 13,14,15
UJIAN TENGAH SEMESTER
8 Participative budgeting & performance 16,17,18 16,17,18
9 Behavioral Research in Auditing 19,20,21 19,20,21
10 Behavioral Research in Managerial Accounting 22,23 (1,2);(3,4,5)
11 Behavioral Research in Public Sector Accounting 24,25 (6,7);(8,9)
12 Behavioral Research in Information Systems 26,27 (10,11);(12,14)
13 Behavioral Research in Taxation 28,29 (14,15);(16,17)
14 Behavioral Research in Financial Accounting 30,31 (18,19);(20,21)
UJIAN AKHIR SEMESTER

Pada saat membuat critical review mahasiswa harus mampu menjawab tiga pertanyaan penting
terkait dengan artikel yang direview, yaitu what, why, dan how. Secara spesifik hal-hal berikut
dapat digunakan sebagai acuan dalam membuat critical review:
Identifikasi dan evaluasi perumusan masalah, problem, atau pertanyaan penelitian yang
diteliti atau ingin dijawab oleh penelitian dimaksud.

2
Identifikasi dan evaluasi theoretical background, sintesis literatur, dan logical reasons yang
digunakan untuk membangun hipotesis penelitian.
Identifikasi dan evaluasi metoda penelitian yang digunakan.
Identifikasi dan evaluasi hasil dan simpulan penelitian. Apakah hasil sesuai dengan
harapan?
Identifikasi dan evaluasi kontribusi praktis dan teoritis yang diberikan oleh penelitian
dimaksud.
Iidentifikasi kelemahan atau keterbatasan penelitian dimaksud. Apakah saran saudara untuk
memperbaiki makalah dimaksud? Apakah penelitian lanjutan yang dapat dilakukan untuk
memperbaiki kelemahan yang ada?

Daftar Artikel
1. Lipe, M.G. and Steven E. Salterio, 2000. The Balanced Scorecard: Judgmental Effects of
Common and Unique Performance Measures. Accounting Review. Vol. 75 (3): 283 298.
2. Ashton, R.H. and J. Kennedy. 2002. Eliminating Recency with Self-Review: The Case of
Auditors' 'Going Concern' Judgments. Journal of Behavioral Decision Making. Vol. 15:
221 231.
3. Schau , J., B. Hirsch, and M. Sohn. 2014. Functional fixation and the balanced scorecard:
Adaption of BSC users judgment processes. Journal of Accounting & Organizational
Change, Vol.: 10, Issue: 4.
4. Laing, G. 2013. Testing the Rational Decision-Making Model Through an Outsourcing
Task. JAMAR Vol. 11. No.: 63 78.
5. Ghosh, D. and Boldt, M. N., 2006. The Effect of Framing and Compensation Structure
on Seller's Negotiated Transfer Price, Journal of Managerial Issues, Vol. XVIII: 453 467.
6. Emby, G. 1994. Framing and Presentation Mode Effects in Professional Judgment:
Auditors' Internal Control Judgments and Substantive Testing Decisions. Auditing: A
Journal of Practice & Theory. Vol. 13, Supplement: 102 115.
7. Cheng, Mandy M., A. K-D. Schultz, P.F. Luckett, and P. Booth. 2003. The Effects of
Hurdle Rates on the Level of Escalation of Commitment in Capital Budgeting. Behavioral
Research in Accounting. Vol. 15: 63 85.
8. Buxton, M. and R. Rivers. 2014. Escalation of Commitment: The Effects of Magnitude of
Loss, Monitoring and the Presence of an Alternative Investment. Can a Project 90%
Complete be Stopped? Journal of Accounting & Finance. 2014, Vol. 14 Issue 5, p72-85.
9. Chong, V.K. and I. Syarifuddin. 2010. Escalation of commitment to unprofitable projects:
An experimental investigation of the effect of conformity pressure and self-esteem.
Accounting, Accountability & Performance. Vol. 16, number 1 & 2, p1-23.
10. Lindquist, Tim M. 1995. Fairness as an Antecedent to Participative Budgeting: Examining
the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on
Satisfaction and Performance. JMAR. P122-149.
11. Supriyadi. 2010. The Moderating Effect of Procedural Justice on the Effectiveness of the
Balanced Scorecard in Improving Managerial Performance through Organizational
Commitment. Gadjah Mada International Journal of Business, Vol. 12, Number 3: 415-
434
12. Hobson, J. L., M. J. Mellon, and D. E. Stevens. 2011. Determinants of Moral Judgments
Regarding Budgetary Slack: An Experimental Examination of Pay Scheme and Personal
Values. Behavioral Research in Accounting. Vol. 23: 87 107.

3
13. Ashton, R.H. 1976. Cognitive Changes Induced Accounting Changes: Experimental
Evidence on the Functional Fixation Hypothesis. Human Information Processing in
Accounting. Vol. : 1-18.
14. Luft, J.L. and M.D. Shields. 2001. Why Does Fixation Persist? Experimental Evidence on
the Judgment Performance Effects of Expressing Intangibles. The Accounting Review. Vol.
76 (4): 561 587.
15. Dearman, D.T. and M.D. Shields. 2005. Avoiding Accounting Fixation: Determinants of
Cognitive Adaptation to Differences in Accounting Method. Contemporary Accounting
Research, Vol. 22 No, 2 (Summer) pp. 351-84.
16. Clinton, B. D. and J.E. Hunton. 2001. Linking Participative Budgeting Congruence to
Organizational Performance. Behavioral Research in Accounting, Vol. 13: 127 141.
17. Davis, S., F.T. DeZoort, and L.S. Kopp. 2006. The Effect of Obedience Pressure and
Perceived Responsibility on Management Accountants Creation of Budgetary Slack
Behavioral Research in Accounting. Vol. 18: 1935.
18. Wong-On-Wing, B., G. Lan, and G. Lui. 2010. Intrinsic and Extrinsic Motivation and
Participation in Budgeting: Antecedents and Consequences. Behavioral Research in
Accounting. Vol. 22, No. 2. pp. 133153.
19. Early, Christien E. 2003. A Note on Self-Explanation as a Training Tool for Novice
Auditors: the Effects of Outcome Feedback Timing and Level of Reasoning on
Performance. Behavioral Research in Accounting, Vol. 15: 114 124.
20. Utami, I. and Supriyadi. 2013. The Effectiveness of Flexible Working Arrangement and
Stress Management Training in Mitigating Auditors Burnout. Journal of Accounting and
Taxation. Vol. 5, No. 1: 97-112.
21. Pickerd, J. S., S. L. Summers, and D. A. Wood. 2015. An Examination of How Entry-Level
Staff Auditors Respond to Tone at the Top vis-a-vis Tone at the Bottom. Behavioral
Research in Accounting, Vol. 27, No. 1, pp. 7998.
22. Ding, S. and P. Beaulieu. 2011. The Role of Financial Incentives in Balanced Scorecard-
Based Performance Evaluations: Correcting Mood Congruency Biases. Journal of
Accounting Research. Vol. 49 No. 5: 1223-1247.
23. Kruis, A-M, S. K. Widener. 2014. Managerial Inuence in Performance Measurement
System Design: A Recipe for Failure? Behavioral Research in Accounting. Vol. 26, No. 2,
pp. 134
24. Northcott, D. and T. M. Taulapapa. 2012. Using the Balanced Scorecard to Manage
Performance in Public Sector Organizations. International Journal of Public Sector
Management. Vol. 25 No. 3, pp. 166-191.
25. Immonen, Mika; Vilko, Jyri; Koivuniemi, Jouni; and Laasonen, Kaisu. 2015. Resource
Allocation and Service Design in Local Government: a Case Study. International Journal
of Public Sector Management. Vol. 28 Issue 1, pp. 42-56.
26. Kauffman, R. J.; Y. J. Lee; M. Prosch; and P. J. Steinbart. 2011. A Survey of Consumer
Information Privacy from the Accounting Information Systems Perspective. Journal of
Information Systems. Vol. 25, No. 2, pp. 47-79.
27. Halilovic, S. and M. Cicic. 2013. Understanding determinants of information systems users
behaviour: a comparison of two models in the context of integrated accounting and
budgeting software. Behaviour & Information Technology, Vol. 32, No. 12, 12801291.
28. Bobek, D. D.; A. M. Hageman, and C. F. Kelliher. 2013. Analyzing the Role of Social
Norms in Tax Compliance Behavior. Journal of Business Ethics. Vol. 115:451468

4
29. Boylan, S. J. 2010. Prior Audits and Taxpayer Compliance: Experimental Evidence on the
Effect of Earned Versus Endowed Income. JATA American Accounting Association. Vol.
32, No. 2 pp. 7388.
30. Pinsker R. 2011. Primacy or Recency? A Study of Order Effects when Nonprofessional
investors are Provided a Long Series of Disclosures. Behavioral Research in Accounting.
23 (1): 161-183.
31. Sawers, K., A. Wright, dan V. Zamora. 2011. Does Greater Risk-Bearing in Stock Option
Compensation Reduce the Influence of Problem Framing On Managerial Risk-Taking
Behavior? Behavioral Research in Accounting.23 (1): 185-201.