Introduction to Behavioral

Accounting

MATA KULIAH
BEHAVIORAL ACCOUNTING

MAGISTER AKUNTANSI IBI KESATUAN

FIRDAUS AMYAR, Ph.D., CA., Ak., LCCC., CSFA
 Firdaus Amyar, S.E., M.A., CA., Ak., Ph.D., LCCC., CSFA
• Pendidikan:
 Doctoral: , Aston University, Aston Business School, Birmingham, Inggris,
konsentrasi Akuntansi - Public Sector Auditing, 2016.
 Master: University of Leeds, Business School, Inggris, jurusan Accounting and
Finance, 2004.
 Sarjana: STIE YPUP Makassar, jurusan Akuntansi, 2002.
 Diploma: Sekolah Tinggi Akuntansi Negara (STAN), jurusan Akuntansi 1999.

• Organisasi Profesi:
 Pengurus Kompartemen Akuntan Sektor Publik – Ikatan Akuntan Indonesia (KASP-
IAI) 2019-2023
 Sekretaris Ikatan Akuntan Indonesia (IAI) Wilayah Sulsel 2008-2012

• Pekerjaan:
 Badan Pemeriksa Keuangan Republik Indonesia, 1999 – Sekarang
 Auditor pada Australian National Audit Office (ANAO) Canberra Australia,
Februari – Agustus 2007
 Dosen Tetap pada Institut Bisnis dan Informatika Kesatuan (IBIK) Bogor, 2018 –
Sekarang
 01 Pertemuan
Kombinasi Luring dan Daring

Kehadiran
02 Presensi Minimal 12 Pertemuan untuk bisa

Kontrak
UAS

Interaktif
03 Diskusi, Tanya Jawab, Berpendapat
Perkuliahan Penilaian
04 Keaktifan, Kehadiran, Quiz, Tugas, UTS, UAS

Pemberitahuan
05 Absen, Kendala, Komunikasi Lewat Media
 Silabus
Behavioral Accounting
Introduction to Behavioral Accounting

Pertemuan 1
TM01
The Traditional Role of Accounting - Lingkup
Akuntansi
Jenis Akuntansi
 Akuntansi Keuangan
 Akuntansi Biaya/Manajemen
 Akuntansi Sektor Publik
Dewan Direksi Pemegang Saham
Profesi Akuntan
 Akuntan Manajemen
 Akuntan Publik
 Auditor Pemerintah

Akuntan (penyusun
laporan keuangan)

Pemerintah

Auditor
TM01
Konsep Akuntansi Keperilakuan
 Akuntansi keperilakuan merupakan dimensi
akuntansi yang menyangkut perilaku
Akuntansi Akuntansi
Tradisional Keperilakuan manusia dan hubungannya dengan
pendesainan, penyusunan, penggunaan
sistem informasi akuntansi secara efektif dan
efisien.
 Akuntansi keperilakuan mempertimbangkan
hubungan antara perilaku manusia dan
sistem akuntansi, merefleksikan dimensi
sosial suatu organisasi, dan menjadi
tambahan penting informasi keuangan yang
dilaporkan oleh para akuntan.
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Ilustrasi
 Akuntansi keperilakuan (behavioral
accounting) adalah cabang akuntansi yang
mempelajari hubungan antara perilaku
manusia dengan sistem akuntansi (Siegel, G.
et al. 1989).
 Istilah sistem akuntansi yang dimaksud di
sini dalam arti yang luas yang meliputi
seluruh desain alat pengendalian
manajemen yang meliputi sistem
pengendalian, sistem penganggaran, desain
akuntansi pertangungjawaban, desain
organisasi seperti desentralisasi atau
sentralisasi, desain pengumpulan biaya,
desain penilaian kinerja serta pelaporan
keuangan.
 Secara lebih terinci ruang lingkup akuntansi keperilakuan
meliputi:
1) mempelajari pengaruh antara perilaku manusia terhadap
desain, konstruksi, dan penggunaan sistem akuntansi
yang diterapkan dalam perusahaan, yang berarti
bagaimana sikap dan gaya kepemimpinan manajemen
mempengaruhi sifat pengendalian akuntansi dan desain
organisasi;
2) mempelajari pengaruh sistem akuntansi terhadap
perilaku manusia, yang berarti bagaimana sistem
akuntansi mempengaruhi motivasi, produktivitas,
pengambilan keputusan, kepuasan kerja dan kerja sama;
3) metode untuk memprediksi perilaku manusia dan strategi
untuk mengubahnya, yang berarti bagaimana sistem
akuntansi dapat dipergunakan untuk mempengaruhi
perilaku.
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Lingkup Akuntansi Keperilakuan
Aplikasi konsep keperilakuan Pengembangan teknik-teknik pelaporan
pada desain dan penyusunan untuk mengomunikasikan informasi
sistem akuntansi keperilakuan kepada penggunanya

Studi reaksi manusia terhadap
format dan isi laporan keuangan
Behavioral
Accounting
Pengembangan strategi untuk
memotivasi dan memengaruhi
perilaku, aspirasi dan tujuan manusia

Cara-cara memproses informasi

untuk pembuatan keputusan
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Sejarah Akuntansi Keperilakuan
1950 1953 1954-1960an
Kesadaran perlunya Hasil riset dipublikasikan Area keperilakuan dalam bisnis mendapat
profesi akuntansi oleh Chris Argyris dalam perhatian dari para peneliti (Maslow, 1954;
mengenai disiplin ilmu “Human Problems with McGregor, 1960; Likert, 1961) => perintis aplikasi
perilaku. Budget” ilmu keperilakuan dalam bisnis
 Steadry (1960): pengaruh anggaran motivasional dengan menggunakan suatu
eksperimen analog.
Juni 1951  Benston (1963): akuntansi manajerial dan pengaruh fungsi akuntansi terhadap
The Controllership perilaku.
Foundation of America  Mock (1969, 1973), Barefield (1972), Benbasat & Dexter (1979): akuntansi
mensponsori penelitian manajemen dengan penekanan pada perilaku terhadap pemrosesan informasi
pengaruh anggaran oleh pembuat keputusan.
terhadap perilaku  Ashton ((1974) dan Libby (1975): kinerja pembuat keputusan, khususnya
manusia (Schuyler Dean auditor, dan ditujukan pada kemampuan auditor untuk mengombinasikan
Hollet & Chris Argyris) bagian-bagian informasi ke dalam pertimbangan menyeluruh.

Neuroaccounting (2012)
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Lingkup Riset Akuntansi Keperilakuan

Binberg dan Shields (1989) mengklasifikasikan riset akuntansi

keperilakuan dalam lima aliran (school) , yaitu :
1) Pengendalian manajemen (management control)
2) Pemrosesan informasi akuntansi (accounting information processing)
3) Desain sistem informasi (information system design)
4) Riset audit (audit research)
5) Sosiologi organisasional (organizational sociology)
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Neuroaccounting
 An emerging line of research in behavioral accounting is
neuroaccounting (Birnberg & Ganguly, 2012) where the authors
suggest that observing the brain’s activity will provide more insights
than observing behavior of an individual while making decisions.
 The authors discuss various physiological measures like eye pupil
dilation, facial expressions, and other non-invasive neuroscience
technologies to be used in behavioral accounting research.
 Neuroaccounting is a field which combines behavioral accounting,
accounting and neuroeconomics. This field is still being researched,
however, the starting point of neuroaccounting is neuroeconomics
which carried the techniques of neuroscience to its own field first.
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Neuroaccounting

 The reason why behavioral accounting research has moved toward

neuroscience recently is the fact that the situations which used to be
considered as behavioral is now associated with the neurological
system. Models related to how the human brain works during a
behavior or a decision are generated.
 The experimental studies made in the field of neuroeconomics
encouraged accounting researches to make interdisciplinary studies
with neuroscience (Usul & Çağlan, 2018, p. 452)
 Neuroaccounting is the sub-unit of accounting which approaches
accounting through the role of the brain in the formation of economic
practices and traditions (Ahmad, 2010, pp. 1–3).
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Neuroaccounting
Neuroaccounting is specifically
designed to understand the
role of accounting numbers,
interpreting accounting reports
and the decision-making
process through the theoretical
models from cognitive and
behavioral neuroscience.
Another area of research is
putting the gender dimension
into perspective. Gender-related
differences in areas such as risk-
taking, negotiation behavior and
competition are some of the
topics which haven’t been
explored in much detail.
TM01
Teori-teori yang Melandasi
Akuntansi Keperilakuan

Goal
Expectation Equality Contingency Agency
Theory Setting
Theory Approach Theory
Theory
TM01
Expectation Theory
 Expectation Theory generated by Victor Vroom in 1964 was further developed by Porter and Lawler in
1968. This theory explains that the primary factor motivating the individual is the expectations as a result
of the individuals’ behaviors (Marşap & Gökten, 2016, p. 350).
 As a concept, the word “expectation” expresses attaching the result of a behavior to a reward. High
expectation of the individual is linear to the reward expectation and could motivate the person for work.
The reward might be a high salary. Moreover, showing high performance to reach the result might
enhance a person’s concentration for work (Kutluk, 2010, p. 12).
 The member of the profession, one of the parts in behavioral accounting, fulfills his fundamental duty to
transfer data and report in a nominative approach. They also use the positive accounting approach for
the reports, showing the summary of the operations of a term by making predictions and changes in the
policies in accordance with IFRS, especially at the end of terms.
 At this point, the decision on whether to make changes in the direction of one’s own interpretation is
related to behavioral accounting. The predictions are directly proportionate to experiences. For instance,
public volume of a machine which will be acquired in the future is a predictable situation by analyzing
public volume of a machine which was acquired in the past. Thus, the acquisition of an asset is related to
expectation theory. The ideas of taking maximum advantage from the asset to be acquired and
protecting its presence are expectations. To be more precise, a business always expects an income from
an asset (Marşap & Gökten, 2016, p. 350)
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Equality Theory

 Another effective theory about labor productivity, which also affects motivation, is
equality theory.
 There are several determinants in the practice of equality theory. Some of them are the
skills of the employee, how much time he spends at work and academic development.
 The profitability ratio of the company and the utility level of the employee must be in
harmony. According to equality theory, when an employee cannot find the utility he
wants, then his motivation will get lower (Gönen & Rasgen, 2017, p. 193).
 Employees might be comparing their performance with that of other employees rather
than focusing on the utility of his own effort. After comparing his effort with that of his
colleagues, if he sees that there is a kind of inequality, this could give rise to some
negative consequences leading to low motivation.
 Employees could show a change in effort or in their work and this could lead to them
quitting their job. Bullying could even take place, which can reduce the productivity of
the other staff (Kutluk, 2010, p. 13).
TM01
Goals Setting Theory
 Goals could be directly related to people’s behavior. In this situation, there should not
be any conflict between the goals of the staff and those of the foundation. Otherwise,
the behaviors of the shareholders could get shaped accordingly (Gönen & Rasgen,
2017, p. 193).
 According to the theory developed by Locke in 1968, there is a firm relation between
the acquirability level of the created goal and the motivation of the person.
 As an example, the effort of the staff with an easy goal and the effort of the staff with a
challenging goal might not be the same and the one with an easy goal might have
lower motivation (Kayışyapar, 2019, p. 33).
 While the working individual prepares accounting reports and operations in accordance
with his own goals, he should also consider the goals of the foundation.
 This theory aims to see that the goals of the member of the accounting profession
match up with the goals of the foundation.
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Contingency Approach
 People can show different behaviors according to the conditions they are in. This
theory suggests that determined rules should be flexible and changeable and it
objects to a structure with strict rules (Marşap & Gökten, 2016, p. 351).
 At the present time, there is a continuous change. The present status and the
conditions in this status can be refreshed constantly.
 Societies and people should adapt themselves to this rapid change. Within this
change and development, the contingency approach claims that set up rules do not
have the quality to keep their validity permanently.
 For accounting systems, the contingency approach specifies that certain strategies
cannot be applied to all situations.
 Contingency approach explains that all operations will be different according to the
present conditions. Therefore, it supports that more flexible and changeable policies
should be constituted rather than strict and firm ones. According to the contingency
approach, organizational structure undergoes a change as technology and
environment change (Kutluk, 2010, p. 14)
TM01
Agency Theory
 We can classify the environments of the foundations as intra-business and nonoperating. Under those two
roofs, there are many parts such as managers, employees, investors and lenders. There emerges a conflict
since the interests and expectations of all those involved are in line with their positions and expectations.
Herein, agency theory gets involved.
 Agency Theory, which has been on the agenda since the 1970s, got its current status after the new studies
carried out by Jensen and Meckling in 1976. It is both used by financial sciences and behavioral sciences
nowadays.
 According to this theory, different people with different agendas will try to put forward their interests which
might conflict with those of others in different positions. Agency theory is comprised of two parts, namely,
the principal and the agent.
 Here, the interests of both parts should be considered (Marşap & Gökten, 2016, p. 352). In a situation, a
deal could be made based on two determinants: behavior and outcome.
 The price of a deal made according to behavior is higher than the price of a deal made according to outcome
most of the time. If the principal makes a deal with the agent according to behavior, then an increase in the
agent’s motivation can be observed, because making a deal according to behavior means focusing on agent’s
effort (Kutluk, 2010, p. 15).
 The behaviors of people are exhibited through theories. As seen, the final shape of the financial reporting
will be determined according to the behaviors of the accountant brought through the social environment
(Gönen & Rasgen, 2017, p. 194)
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Referensi
TERIMA KASIH