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Junyes, Hendy Rizki
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Education

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Bridging Cognitive Biases and Pedagogical Strategies: A Systematic Literature Review of Behavioral Accounting Education Research Junyes, Hendy Rizki; Khoirunnisa, Novita; Cahyaningtyas, Rahmayanti
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

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Abstract

Cognitive bias creates various problems for accountants, and one of the most well-known cases resulting from failure in professional judgment due to bias was the collapse of Enron Corporation and its audit firm. The main objective of this article is to synthesize and map the current research landscape regarding pedagogical strategies used in teaching behavioral accounting and cognitive bias. The method employed is a Systematic Literature Review (SLR) by analyzing 30 articles out of the 118 articles identified. The findings indicate the existence of cognitive biases that frequently arise in accounting education, as well as efforts from various parties including practitioners, universities, and others to mitigate cognitive bias among accounting students, which is considered an appropriate stage to prevent such bias in the future. The strategies proven to be effective in addressing this issue are Problem-Based Learning (PBL) and Case-Based Learning.
Co-Authors Cahyaningtyas, Rahmayanti Ida Farida Adi Prawira Khoirunnisa, Novita Kustiawan, Memen