BEHAVIORAL

ACCOUNTING
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Accounting & Behavior

• Accounting is inextricably to the analysis and

study of behavior—individual, group and
organizational
INTRO
• Accounting measures and reports the level of
behavior (performance) attained by a given DUCTI
manager or unit ON
• The act itself of measuring and reporting on
such behavior induces still other behavior, for
example:
• a bonus for exceptional performance or
• possibly a demotion for unacceptable performance.
Behavior—individual

Understanding individual process:

• Helps explain why managers, and accounting INTRO
users respond to accounting data the way they do
DUCTI
• Is useful for explaining the behavior of
accountants themselves ON

The determinants of individual behavior

• Personality and attitudes
• Perception and attribution
• Learning and reinforcement
• Motivation
Behavior—group

Group: a number of people who communicate with one another

often over a span of time, and who are few enough so that each
person is able to communicate with all the others, not secondhand
through other people, but face to face (Homans 1959)

Factors influencing group behavior

• Size
• Composition and roles
• Norms
• Goals
• Cohesiveness
• Leadership
• External environment
Behavior—organizational

Organizational effectiveness:
• Organizational culture refers to the pattern of beliefs and
expectations shared by the organization’s members (Schwartz
and Davis 1981). Three factors of effective culture (Peters and
Waterman 1982):
• performance of managerial roles in ways desired by the organization;
• an internal environment which sets “the tone and provides clear cues for
desired employee behavior and performance; and
• human resource programs to implement and maintain the desired culture.
Behavior—organizational

Organizational effectiveness:
• Organizational design: each design of organization must be
tailored-made to suit (and satisfy) the particular set of
contingencies faced by the organization (contingencies theory).
Three keys of organizational contingencies:
• Environment
• Strategic choices
• Technology
The role of culture and design can be enhanced by the particular
accounting system adopted by the organization. For example:
• Transfer prices might be used to help integrate different, but independent,
subunits.
• Budgets and standards can be utilized to reinforce the values and norms
associated with the organization’s culture.
Major branch of accounting
…focuses on
reporting to
external
users

…concerned with the

relationship between human
behavior and the accounting
system; and its domain
include both financial and
managerial accounting ...concerned
with internal
reporting
The accounting information system
• The firm
• …act
Government
• based on
Agencies
• the
Suppliers
Inf
orm • reports
Customers
atio • Etc.
n

The accounting
…will be built based on
the particular structure
information system
and business activities

Measure Record Process Issue

Reports
Definition and scope For example: mangers who are averse to risk will demand
different types of financial control systems than managers
who are more inclined to take risks. Thus, looseness or
…goes beyond the traditional accounting
rigidity role ofcontrols
of accounting collecting,
are influenced by human
measuring, recording, and reporting financial information
behavior

Scope: The effect of human behavior on the design,

construction, and use of the accounting system

The effect of the accounting system on human

behavior
…concerned with how the attitudes and
philosopies of management affect the nature of
accounting controls and the functioning of the
Methods to predict and strategies
organization to change human
behavior
Definition and scope

…goes beyond the traditional accounting role of collecting,

measuring, recording, and reporting financial information
For example: a budget that is too “tight” may lead people to
believe that the goals are not attainable and that there is no
sense in trying to achieve them. A budget that too “loose”
Scope: The effect
may of human
result behavior
in carelessness on the design,
and inefficiencies in production.
construction, and use of the accounting system

The effect of the accounting system on human

behavior

Methods to predict and strategies to change human

behavior
…concerned with how the accounting system
affects motivation, productivity, decision
making, job satisfaction, and coooperation
Definition and scope

…goes beyond the traditional accounting role of collecting,

measuring, recording, and reporting financial information

Scope: The effect of human behavior on the design,

construction, and use of the accounting system
For example: the accounting control structure can be
tightened or loosened, compensation plans can be
altered, or performance evaluation reports can be
The effect of the accounting system on human
modified
behavior

Methods to predict and strategies to change human

behavior

…concerned with how the accounting system can

be used to influence behavior
Applications of behavioral accounting

examples
 • Setelah menganalisis biaya-manfaat dengan
hati-hati, perusahaan X menyimpulkan
bahwa sistem informasi baru harus diinstal.
Bagaimana mengimplementasikan?
Dapatkah perusahaan hanya sekedar membeli
SKENARIO 1 hardware, mengembangkan software, melatih
tenaga kerja, dan melihat adanya penurunan
biaya? Atau perusahaan, setelah membeli
hardware, mengembangkan software dan
melatih karyawan, akan mengungkapkan
bahwa sistem yang dibangun itu tidak
bekerja seperti yang diantisipasikan karena
karyawan enggan untuk berubah?
 SKENARIO 1

Manajer yang sadar terhadap berbagai aspek keprilakuan dari akuntansi

akan melakukan investigasi untuk:
• mengetahui bagaimana lingkungan kerja melihat inovasi, apakah
mereka pro atau kontra, dan adakah ketakutan akan adanya inovasi tsb.
• memastikan apakah para pekerja memiliki misinformation atau
misconceptions tentang sistem tsb, bgmn mrk merasakan perannya
dalam mengoperasikan sistem, dan bgmn reaksi mrk jika sistem diinstal
• menentukan apakah ketakutan thd sistem didasarkan pada isu-isu
kenyamanan nyata (kompensasi atau pekerjaan) atau hanya sekedar
ketakutan yang tak mendasar
 LANJUTAN SKENARIO 1

• Jika lingkungan kerja tidak memiliki ketakutan terhadap

sistem dan semangat untuk menerima instalasi tsb, maka
manajemen dapat melanjutkan rencananya dengan keyakinan
bahwa masalah kemanusiaan tidak akan menggangu hasil
yang diharapkan
• Jika lingkungan kerja merasa takut dan menolak inovasi,
manajemen harus mengungkapkan dasar prilaku tsb dan
merancang bgmn mengubah persepsi yang ada instalasi dari
sistem baru dapat berjalan sebagaimana diharapkan
 • Beberapa tahun yang lalu, perusahaan Y
mengadopsi standar sistem biaya baru dan
melembagakan proses penganggaran secara
formal. Tujuannya adalah untuk meningkatkan
SKENARIO 2 produktifitas dan pengendalian biaya. Akan
tetapi, hasil aktual operasi menyimpang secara
signifikan dari apa yang telah direncanakan
atau dianggarkan di setiap tahunnya. Apakah
masalah ini terjadi karena anggaran tidak
realistis? Atau dapatkah penyimpangan
ditelusuri pada karyawan yang bertanggung
jawab atas pencapaian tujuan yang telah
dianggarkan?
 SKENARIO 2

• Pada situasi tsb perusahaan harus melakukan investigasi

terkait dg aspek keprilakuan.
• Investigasi dilakukan untuk menjawab pertanyaan:
• Bgm prilaku karyawan saat ini ketika proses penganggaran
• Bgmn keharmonisan dan dukungan antar karyawan
• Bgm persepsi karyawan thd proses scr keseluruhan, peran, tujuan
individu terkait dg tujuan organisasi
• Investigasi juga harus dilakukan untuk mengetahui penyebab
kenapa mereka bersikap dan berprilaku spt itu, dan
kemungkinkan bahwa prilaku tsb akan terulang di masa
mendatang
 • Perusahaan Z-1 dan Z-2 memiliki kesamaan
dalam struktur keuangan, earnings history,
dan pasar saham relatif diindustrinya.
Bahkan pengamatan mendalam atas laporan
keuangannya pun tidak dapat memberi
petunjuk bagi investor, mana dari keduanya
SKENARIO 3 yang memberi alternatif investasi yang lebih
baik karena laporan keuangan tsb juga
menunjukkan kesamaan antar perusahaan.
Bagaimana investor potensial yang fokus
pada prospek masa depan dari kedua
perusahaan dapat membuat an informed
investment decision?
 SKENARIO 3

• Perlu tambahan informasi khususnya informasi non keuangan

shg prospektif investor dapat membuat keputusan yang
rasional
• Informasi non keuangan seperti:
• Lingkungan kerja di perusahaan Z-1 sangat antusias dan penuh dengan
motivasi, dan tingkat absensi rendah
• Lingkungan kerja di perusahaan Z-2 moralnya rendah, tingkat absensi
tinggi, dan terjadi turnover atas pekerja yang sangat tinggi
Research in behavioral accounting

1.Teori perusahaan dan keprilakuan

majerial
2.Auditing
3.Pengendalian (auditing)
4.Pelaporan keuangan
5.Penganggaran dan perencanaan
6.Pengambilan keputusan