Behavioural Accounting Explained through Different Factors

<p><em> </em><em>The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.</em></p><p><em>In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.</em></p>

PENGARUH AKUNTANSI KEPERILAKUAN TERHADAP SISTEM KEUANGAN DESA

This study aims to analyze the effect of behavioral accounting on the implementation of thevillage financial system. This type of research is exsplanatory research. The data used areprimary data obtained from interviews and questionnaire result. The population in this studywere all village financial system operators in Gresik are 356 villages. the sample of 190 withthe yamane approach formula with using random sampling methode. The analysis tool usedis multiple regression. The findings show that attitudes and training have a significantinfluence on the the village financial system, while motivation, perception and emotion havean influence on the village financial system.Keywords: Behavioral Accounting, Village Financial SystemAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadapimplementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitianeksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancaraserta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistemkeuangan desa di wilayah Kabupaten Gresik sebanyak 356 desa. Pengambilan ukuran sampeldilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 danpenentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yangdigunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap danpelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa,sedangkan motivasi, persepsi dan emosi memiliki pengaruh terhadap sistem keuangan desa.Kata Kunci: Akuntansi Keperilakuan, Sistem Keuangan Desa

Anchoring, the norm reminder effect, and the faithful representation of an entity’s financial position

Purpose: The aim of the paper is to verify the assumptions about the impact of the anchoring effect and the norm reminder effect in accounting decisions, in the case of the freedom of choice left by legal regulations, Methodology/approach: The study was based on a 2 × 2 experimental design and was conducted with 110 working accountants. Findings: The results confirmed the regularities in decision-making identified in psychology, which may influence the quality of the information provided by accountants. Being re-minded of the legal norm concerning the rules for creating write-downs of receivables bur-dened with the risk of non-payment led to a significant increase in accountants’ propensity to create write-downs. Similarly, the anchor used in the experiment showed that introducing a numerical value unrelated to the criteria for the write-down significantly impacted the accountants’ assessment of the percentage value and the write-off. Practical implications: The anchoring and norm reminder effect may affect the quality of the presented numerical information and the fulfillment of the faithful representation requirement in financial statements. Originality/value: The study presented in the article, which concerns the impact of cognitive biases on professional accounting decisions, has not been empirically verified so far in Poland. At the same time, it is one of the few experimental studies within behavioral accounting in Poland. Keywords: anchoring heuristic, legal norm, decision-making, behavioral accounting.

The appearance of agency theory in the publications of Polish authors – the need to expand research in behavioral accounting

Purpose: The aim of the article is to assess the use of agency theory by Polish authors in articles in the field of accounting published by the end of 2020. Methodology/approach: The study was carried out using a structured literature review, which is a recognized method of conducting literature analysis, also in the field of accounting. Findings: The results of the review show little use of agency relations in empirical re-search. Both in theoretical and empirical research, the issues in financial reporting were most often addressed. In most publications, agency theory constitutes the theoretical back-ground for the considerations, while there is a lack of research that focuses on the impact of the agency relationship between the owner and manager or between employees at vari-ous levels on accounting. The empirical studies analyzed only external factors that influ-ence decision-making, while there is a gap in studies that focused on individual human characteristics. Research limitations/implications: The structured literature review covers articles pub-lished between 1993 and 2020 written by Polish authors. Originality/value: The originality of the article arises from the identification of shortcom-ings in the publications of Polish authors in contrast to global achievements, in particular in the fields of management accounting and behavioral accounting. Thus, we indicate the directions of further development of research already carried out by the few Polish authors. The guidelines concern the development of research in the field of behavioral accounting, which will deepen the knowledge about the impact of the principal-agent relationship on the decisions people make in creating reporting and management information. Keywords: agency theory, agency relation, behavioral accounting, SLR, literature review.

A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting

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.

Analisis penetapan harga jasa fotografi

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

Analisis Penanganan Manipulasi Transfer Pricing Perpajakan Dalam Menjawab Tantangan Global

Transfer pricing basically aims to measure company performance and has become a media to manipulate taxes, resulting in state revenue, which results in state stability, national problems and global challenges. This research method is qualitative with the transfer pricing case study approach. The data is secondary and the process of collecting data from reliable online sources. The analysis technique uses data reduction, data display and verification. The results explain that the factors of manipulation of transfer pricing are the presence of special company relationships, bonus systems and mechanisms, acquisition of unnatural profits, foreign ownership and political cost. The process of handling is reforming taxation, which includes natural resources, organizations, business processes, data, information technology and regulation. The role of behavioral accounting is to create professionalism and responsibility with the principles of fairness and custom of business, value chain analysis, activity based costing and just in time philosophy. Keywords: Transfer Pricing; Tax; Behavioral Accounting; Global Challenges.

Gender Stereotype dalam Rekruitmen Auditor Pada Kantor Akuntan Publik

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.

Hubungan Antara Perilaku Wajib Pajak dan Kebijakan Pajak Berdasarkan Sudut Pandang Behavioral Accounting

Penelitian ini bertujuan untuk mengkaji dan mendeksripsikan hubungan antara perilaku wajib pajak dan kebijakan pajak berdasarkan sudut pandang behavioral accounting. Pendekatan penelitian yang digunakan adalah pendekatan kualitatif dengan menggunakan data sekunder yang dikumpulkan dari menggunakan studi literatur. Analisis data menggunakan teknik kualitatif dengan cara melakukan telaah data penelitian, melakukan interpretasi dan menarik kesimpulan. Hasil penelitian menyatakan faktor yang mempengaruhi perilaku patuh wajib pajak dapat dibagi menjadi dua, yaitu faktor internal dan eksternal. Faktor internal adalah faktor yang berasal dari dalam diri wajib pajak, yang dapat berupa kepercayaan wajib pajak terhadap pemerintah dan hukum dan pengetahuan wajib pajak terhadap regulasi perpajakan. Faktor eksternal adalah faktor yang berasal dari luar diri wajib pajak, yang dapat berupa adanya penegakan sanksi pajak yang adil dan jelas dan pelaksanaan sosialisasi perpajakan oleh otoritas pajak. Hasil penelitian juga menyatakan bahwa peningkatan kepatuhan wajib pajak perlu menjadi sasaran dari kebijakan pajak pemerintah agar penerimaan pajak negara optimal. Kata Kunci : Perilaku Wajib Pajak, Kebijakan Pajak, Behavioral Accounting