Group 5

General Article and Resume

“Behavior in Accounting”

STUDY : BAHASA INGGRIS AKUNTANSI

SUPPORTING LECTURER : Nurafni Oktaviyah, S.E., M.Ak.

1. Muhammad Fajrul Maulana

2. Diah Kartika Meilandari
3. Nurul Hilalliyah Fhaeza
4. Nur Anisa Hasan
5. Rifna Ayu Novita Putri
6. Nabila Adhe Resky S
PROGRAM STUDI AKUNTANSI S1

UNIVERSITAS NEGERI MAKASSAR

2022/2023
 GENERAL ARTICLE

What Is Behavioral Accounting?

https://www.smartcapitalmind.com/what-is-behavioral-accounting.htm

Behavioral accounting is a method of money recording and management that attempts to

assign value to a company based on the values and behaviors of those in charge. It is sometimes
referred to as "human resource accounting" because it is based in human behaviors and
decisions as opposed to other accounting methods, which are typically based only on the
expenses and profits associated with running a business. It is, especially for large businesses,
impossible to make judgments about the values and behaviors of each individual, so behavioral
accounting is generally based on the behavior of the leaders and primary decision makers of a
company. The goal of this accounting method is to represent the value of the human aspects of a
company to stakeholders, potential investors, and other interested parties.

The importance of behavioral accounting can be most simply described by considering

two companies that are identical in every respect in terms of expenses, profits, and all other
non-human variables. An individual trying to decide which company to invest in may have a
difficult time doing so because, based on conventional accounting methods, both companies
look the same on paper. The use of behavioral accounting methods, however, may indicate to
the potential investor that one company's leaders tend to demonstrate better decision making
and hold better values than the other company. In some cases, this accounting method can
reveal a business's value in a way that goes far beyond the cost and expense numbers on paper.

Transparency is an important part of behavioral accounting, as it prevents business

decision makers from hiding behind cost reports and numbers on paper. While behavioral
accounting can reveal that a company's success occurred because of the excellent and well-
informed decisions of the key decision makers, it may reveal instead that a company's success
came about in spite of poor decision making. This transparency gives stakeholders and investors
a much clearer view and understanding of the company they are choosing to support.

Behavioral accounting is a common area of study in business research because of the

importance and difficulty associated with assigning value to the human aspects of a company.
Such research is often multidisciplinary in nature, as sociology, psychology, and mathematical
methods in accounting are often important and relevant. Researchers in behavioral accounting
may, for instance, try to develop effective and useful methods to measure the value of a
businessman to a business over time by taking into consideration each major decision he makes.
RESUME “What Is Behavioral Accounting?”

Behavioral accounting is a method of money recording and management that attempts to

assign value to a company based on the values and behaviors of those in charge. It is sometimes
referred to as "human resource accounting". The goal of this accounting method is to represent
the value of the human aspects of a company to stakeholders, potential investors, and other
interested parties.

The importance of behavioral accounting can be most simply described by considering

two companies that are identical in every respect in terms of expenses, profits, and all other
non-human variables. This accounting method can reveal a business's value in a way that goes
far beyond the cost and expense numbers on paper.

Transparency is an important part of behavioral accounting, as it prevents business

decision makers from hiding behind cost reports and numbers on paper. This transparency gives
stakeholders and investors a much clearer view and understanding of the company they are
choosing to support. Behavioral accounting is a common area of study in business research
because of the importance and difficulty associated with assigning value to the human aspects
of a company

Artinya :

Akuntansi perilaku adalah metode pencatatan dan pengelolaan uang yang mencoba
memberikan nilai kepada perusahaan berdasarkan nilai dan perilaku mereka yang bertanggung
jawab. Kadang-kadang disebut sebagai "akuntansi sumber daya manusia". Tujuan dari metode
akuntansi ini adalah untuk merepresentasikan nilai dari aspek manusia suatu perusahaan kepada
para pemangku kepentingan, calon investor, dan pihak-pihak lain yang berkepentingan.

Pentingnya akuntansi perilaku dapat dijelaskan dengan mempertimbangkan dua

perusahaan yang identik dalam segala hal dalam hal biaya, keuntungan, dan semua variabel non-
manusia lainnya. Metode akuntansi ini dapat mengungkapkan nilai bisnis dengan cara yang jauh
melampaui angka biaya dan pengeluaran di atas kertas.

Transparansi adalah bagian penting dari akuntansi perilaku, karena mencegah pengambil
keputusan bisnis bersembunyi di balik laporan biaya dan angka di atas kertas. Transparansi ini
memberi para pemangku kepentingan dan investor pandangan dan pemahaman yang lebih jelas
tentang perusahaan yang mereka pilih untuk didukung. Akuntansi perilaku adalah bidang studi
umum dalam penelitian bisnis karena pentingnya dan kesulitan yang terkait dengan pemberian
nilai pada aspek manusia dari suatu perusahaan.