Behavioral Accounting and its Interactions

ABSTRACT Multiple social science researchers claim that online data collection, mainly via Amazon's Mechanical Turk (MTurk), has revolutionized the behavioral sciences (Gureckis et al. 2016; Litman, Robinson, and Abberbock 2017). While MTurk-based research has grown exponentially in recent years (Chandler and Shapiro 2016), reasonable concerns have been raised about online research participants' ability to proxy for traditional research participants (Chandler, Mueller, and Paolacci 2014). This paper reviews recent MTurk research and provides further guidance for recruiting samples of MTurk participants from populations of interest to behavioral accounting researchers. First, we provide guidance on the logistics of using MTurk and discuss the potential benefits offered by TurkPrime, a third-party service provider. Second, we discuss ways to overcome challenges related to targeted participant recruiting in an online environment. Finally, we offer suggestions for disclosures that authors may provide about their efforts to attract participants and analyze responses.

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If Eyes are the Window to Our Soul, What Role does Eye-Tracking Play in Accounting Research?

Behavioral Research in Accounting ◽

10.2308/bria-52283 ◽

2018 ◽

Vol 31 (2) ◽

pp. 107-133 ◽

Cited By ~ 3

Author(s):

Edward J. Lynch ◽

Lindsay M. Andiola

Keyword(s):

Eye Tracking ◽

Cognitive Processes ◽

Research Tool ◽

Future Research ◽

Behavioral Accounting ◽

Research Directions ◽

Psychological Constructs ◽

Instructional Resource ◽

Future Research Directions ◽

Research Domains

ABSTRACT Recent advances in technology have increased the accessibility and ease in using eye-tracking as a research tool. These advances have the potential to benefit behavioral accounting researchers' understanding of the cognitive processes underlying individuals' judgments, decisions, and behaviors. However, despite its potential and wide use in other disciplines, few behavioral accounting studies use eye-tracking. The purpose of this paper is to familiarize accounting researchers with eye-tracking, including its advantages and limitations as a research tool. We start by providing an overview of eye-tracking and discussing essential terms and useful metrics, as well as the psychological constructs they proxy. We then summarize eye-tracking research across research domains, review accounting studies that use eye-tracking, and identify future research directions across accounting topics. Finally, we provide an instructional resource to guide those researchers interested in using eye-tracking, including important considerations at each stage of the study. JEL Classifications: M41; C91.

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Behavioral Accounting Experiments in Market and Game Settings

Experimental Business Research ◽

10.1007/978-1-4757-5196-3_5 ◽

2002 ◽

pp. 101-133 ◽

Cited By ~ 3

Author(s):

William S. Waller

Keyword(s):

Behavioral Accounting

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ANALISIS PENGARUH ASPEK KEPERILAKUAN TERHADAP SISTEM AKUNTANSI (STUDI KASUS PADA PT. SINAR GALESONG PRIMA DI MANADO)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.18532.2017 ◽

2017 ◽

Vol 12 (2) ◽

Author(s):

Wulan Mogontha ◽

Grace B. Nangoi ◽

Natalia Gerungai

Keyword(s):

Decision Making ◽

Linear Regression ◽

Multiple Linear Regression ◽

Human Behavior ◽

Accounting System ◽

Behavioral Accounting ◽

Trading Company ◽

Behavioral Aspect ◽

The Future ◽

A Company

Accounting is information or, to be specific, accounting system. Accounting System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.

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Analisis penetapan harga jasa fotografi

Oetoesan-Hindia: Telaah Pemikiran Kebangsaan ◽

10.34199/oh.2.1.2020.002 ◽

2020 ◽

Vol 2 (1) ◽

pp. 15-20

Author(s):

Iga Silviana ◽

Rara Ulfah Ikhtiarini ◽

Rizka Amisa Putri ◽

Mita Yulia Putri

Keyword(s):

Social Media ◽

Qualitative Approach ◽

Behavioral Accounting ◽

Face To Face ◽

Sales Strategy ◽

The Subject ◽

Number Of Customers

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis penetapan harga jasa fotografi. Peneliti menggunakan pendekatan kualitatif dengan metode analisis deskriptif dengan melakukan wawancara tatap muka dengan subjek salah satu karyawan dan pemilik layanan jasa fotografi DP. Penelitian ini menghasilkan konsep penetapan harga teman pada jasa fotografi dengan ketentuan membantu mempromosikan layanan jasa tersebut menggunakan media sosial, hal tersebut dilakukan dengan maksud untuk mempertahankan dan menambah jumlah pelanggan. Berdasarkan konsep tersebut peneliti berargumen bahwa perbuatan tersebut dapat melanggar etika. Kata Kunci: Penetapan Harga; Akuntansi Keperilakuan; Inovasi; Strategi Penjualan Abstract The purpose of this research is to analyze the pricing of photography sevices. Researchers used a qualitative approach with descriptive methods by conducting face-to-face interviews with the subject of one of the employees and the owner of DP photography service. The study produced the concept of friends-pricing on photography services with provisions helping to promote those services using social media, this is dine with a view to maintaining and increasing the number of customers. Based on these concept researchers argue that these actions can violate the ethics of behavior. Keywords: Pricing; Behavioral Accounting; Innovation; Sales Strategy

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A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting

American Business Review ◽

10.37625/abr.24.2.198-230 ◽

2021 ◽

Vol 24 (2) ◽

pp. 198-230

Author(s):

Bharati Singh

Keyword(s):

Bibliometric Analysis ◽

Behavioral Finance ◽

Financial Literacy ◽

Cognitive Biases ◽

Research Work ◽

Behavioral Accounting ◽

Cognitive Constraints ◽

Vos Viewer ◽

Emerging Themes ◽

And Performance

This paper presents a bibliometric analysis of relevant publications in the field of behavioral finance and behavioral accounting. The analysis shows that the emerging themes of research in recent years in behavioral finance is on investors’ sentiment, social media, investors’ attention, and financial literacy. In the field of behavioral accounting, biases such as  overconfidence, framing effects or cognitive constraints on information processing, have been explored in greater detail. Other than cognitive biases, this field includes studies such as behavioral tax, organizational ecology, and performance evaluative style of organization, among others. Interestingly, our analysis suggests that research in behavioral accounting is comparatively underdeveloped than research in behavioral finance. This bibliometric analysis has been extended by network analysis using, “Visualization of similarities, (VOS) viewer” software. Using the themes generated here the direction for future scope of research work has been discussed.

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Gender Stereotype dalam Rekruitmen Auditor Pada Kantor Akuntan Publik

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v20i2.624 ◽

2020 ◽

Vol 20 (2) ◽

Author(s):

Heri Susanto ◽

Nur Kholis

Keyword(s):

Gender Stereotypes ◽

Gender Stereotype ◽

Behavioral Accounting

Penelitian ini bertujuan untuk menganalisis fenomena emansipasi di era modernitas saat ini. Penelitian-penelitian yang berkaitan dengan isu gender dalam akuntansi dan keuangan sudah banyak dilakukan. Tetapi penelitian tersebut lebih bersifat menilai berbagai dimensi akuntan perempuan dan laki-laki yang sudah mapan bekerja disebuah institusi. Penelitian mengenai bagaimana kecenderungan pola gender stereotype, pada proses rekrutmen belum banyak dieksplorasi. Apakah keberadaan auditor perempuan atau laki-laki dalam suatu perusahaan memang sejak awal sudah direncanakan dalam proses rekrutmen dengan mempersyaratkan jenis kelamin.Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu data Kantor akuntan publik yang ada di Jawa tengah dan DIY. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian menunjukkan bahwa Bias gender dan Prioritas karyawan laki-laki berpengauruh terhadap Proses rekruitmen auditor di Kantor Akuntan Publik . Keyword: Behavioral accounting, gender stereotypes, recruitment and auditors.

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