BEHAVIORAL ACCOUNTING:

OVERVIEW

Chapter 1

Dian Indri, SE., M.Si

 BA  connecting between accounting and
social science  human behavior influence
accounting and business
 Accounting  relevance & time lines
information  making decision
 Financial accountingexternalGAAP
 Management accountinginternalas we
needed

Dian Indri, SE., M.Si

 BA  relationship between human behavior
and accounting system (financial and
management accounting)
 Accounting  as a language of business and
information system

Dian Indri, SE., M.Si

 Accounting  focus on financial informatin
(traditional)  need to know  non financial
information  behavioral accounting 
integration between accounting and human
behavior

Dian Indri, SE., M.Si

BA scope

 Influence human behavior  design,

construction, and using accounting
information system efficienly.
 Influence accounting system to human
behavior
 Method to predict and how to change human
behavior better than before

Dian Indri, SE., M.Si

Economics and Non Economics Benefit

 The new accounting information system

adoption
 The new cost system and formal budgeting
 Company with the same condition on
financial, profit, and market

Dian Indri, SE., M.Si

 Internal goal  information to the
management  how and why:
– Human have some behavior
– Recommendation yo change deviant behavior

Dian Indri, SE., M.Si