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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pengabdian Masyarakat Jamak International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Inovasi Penelitian INTELEKTIVA Mamangan Social Science Journal Inovasi Sosial: Jurnal Pengabdian Masyarakat Jurnal Administrasi Terapan
Sandanafu, Sally Paulina
Politeknik Negeri Ambon
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : INTELEKTIVA

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BEHAVIOURAL ACCOUNTING: AN INTRODUCTION TO UNDERSTANDING SALLY PAULINA SANDANAFU
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 4 No 10 (2023): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI JUNI 2023
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This paper will briefly discuss behavioural accounting. Pragmatically, behavioural accounting is the application of social science concepts to several accounting research areas such as budgeting, decision-making, controlling, and financial reporting. This newly emerging subdiscipline tries to focus on the human element with its human nature. Although accounting is essentially a quantitative field of study. The method of this study is a literature search, with the primary data sources being related scientific journals, and also other sources compatible with the theme of this discourse. This paper provides a brief introduction to behavioural accounting.
Co-Authors Abdulharis Tamalene Agus Siahaya cynthia imelda Tjokro Filiyan Huwa Julie Theresya Pelamonia Lenora Leuhery Marcha S.I. Matitaputty Marsanda Imelia Molle MEIDYLISA PATTY Nova Angelin Kailuhu Rina Latuconsina, Rina Sipakoly, Selly Situmeang, Mis Fertyno Vanessa Acnes Christoffel Wattimena, Sefnath J