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All Journal PERADABAN JOURNAL of ECONOMIC and BUSINESS Journal of Artificial Intelligence and Digital Business
Rizkiyah, Miftahul
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Cognitive Bias And Decision-Making Quality In Contemporary Accouting Practice : A Systematic Review Of The Literature Ralfsamy, Achmad Daffa; Agustin, Devina; Aprilianz, Flowrent; Rizkiyah, Miftahul; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7225

Abstract

This study systematically reviews the literature on cognitive bias and its influence on the quality of professional judgment in contemporary financial reporting practices. The review focuses on key areas of financial reporting judgment, including accounting estimates, accounting policy choices, and disclosure and materiality assessments. Using a Systematic Literature Review approach, this study analyzes 37 empirical articles published between 2020 and 2026 to synthesize evidence on behavioral influences in financial reporting contexts. The findings indicate that prior research predominantly concentrates on accounting estimates such as impairment, fair value measurement, provisions, and allowance estimation due to their inherent uncertainty and reliance on managerial discretion. Experimental research designs dominate the literature, reflecting a strong emphasis on individual level behavioral analysis, while survey and archival approaches remain comparatively limited. Across studies, anchoring bias, confirmation bias, overconfidence, and availability bias emerge as the most consistently identified cognitive distortions affecting financial reporting judgment, particularly under conditions of high estimation uncertainty, time pressure, and information complexity. This review highlights the growing relevance of behavioral perspectives in financial reporting research and underscores the importance of debiasing mechanisms and professional skepticism in enhancing judgment quality and reducing systematic decision making errors. The study contributes by providing an integrated synthesis of recent evidence and identifying directions for future research on behavioral influences in accounting practice
Activity-Based Budgeting: Innovative Budgeting or an Efficiency Illusion? : A Systematic Literature Study Sivano, Tamara Theresia; Sinta, Clara; Rizkiyah, Miftahul; Vanesca, Naqiyyah Ghina Kurnia; Sulbahari, Rifani Akbar
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.812

Abstract

This study evaluates the effectiveness of Activity-Based Budgeting (ABB) and Activity-Based Management (ABM) implementation to determine whether these systems constitute a strategic innovation or merely an illusion of efficiency. Employing a Systematic Literature Review (SLR) methodology in accordance with the PRISMA 2020 protocol, this research synthesizes 19 internationally reputable articles published between 2011 and 2025. The findings reveal a significant dialectic in global budgeting practices; while the majority of the literature positions ABB/ABM as a genuine innovation that enhances cost accuracy and resource transparency, the study also uncovers an "administrative illusion." In such cases, systems are often exploited for strategic behavioral manipulation or hindered by organizational cultural resistance. Additionally, neutral outcomes are observed in several contexts due to technical complexities and bureaucratic barriers. This study concludes that the transformation from traditional budgeting to activity-based systems requires robust institutional commitment and advanced data infrastructure to prevent the system from becoming a mere administrative formality. Theoretically, this research contributes to the contingency theory of management accounting, while practically, it provides a framework for organizations to assess their readiness for ABB/ABM adoption. Penelitian ini mengevaluasi efektivitas implementasi Activity-Based Budgeting (ABB) dan Activity-Based Management (ABM) untuk menentukan apakah sistem ini merupakan inovasi strategis atau sekadar ilusi efisiensi. Dengan menggunakan metode Systematic Literature Review (SLR) sesuai protokol PRISMA 2020, penelitian ini menyintesis 19 artikel bereputasi internasional yang diterbitkan antara tahun 2011 dan 2025. Temuan menunjukkan adanya dialektika yang signifikan dalam praktik penganggaran global; mayoritas literatur memosisikan ABB/ABM sebagai inovasi nyata yang meningkatkan akurasi biaya dan transparansi sumber daya. Namun, penelitian ini juga mengungkap adanya "ilusi administratif," di mana sistem dieksploitasi untuk manipulasi perilaku strategis atau terhambat oleh resistensi budaya organisasi. Selain itu, hasil netral ditemukan pada beberapa konteks akibat kompleksitas teknis dan hambatan birokrasi. Penelitian ini menyimpulkan bahwa transformasi dari penganggaran tradisional ke sistem berbasis aktivitas memerlukan komitmen institusional yang kuat dan infrastruktur data yang mumpuni agar tidak menjadi formalitas administratif semata. Secara teoretis, penelitian ini berkontribusi pada teori kontingensi akuntansi manajemen, sementara secara praktis, penelitian ini menyediakan kerangka kerja bagi organisasi untuk menilai kesiapan adopsi ABB/ABM.
Co-Authors Agustin, Devina Aprilianz, Flowrent Ralfsamy, Achmad Daffa Sinta, Clara Sivano, Tamara Theresia Sulbahari, Rifani Akbar Vanesca, Naqiyyah Ghina Kurnia Yusnaini Yusnaini