International Journal of Economics and Management Sciences
Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences

Accounting Decision Making: Psychological and Sociological Perspectives

Grana Koeswardani (Unknown)
Sri Trisnaningsih (Unknown)



Article Info

Publish Date
19 Oct 2024

Abstract

This exploratory study is the influence of individual psychology on the development of acculturation through the integration of psychological and social perspectives. The purpose of this study is to provide a better understanding how psychological and social factors influence statements made in the accounting context. Using a multidisciplinary approach, this study identifies and analyzes cognitive biases, social norms, and group dynamics that influence the process of developing acceptance attitudes. The findings of the study indicate that psychological biases such as overconfidence, self-isolation, and herd behavior have a significant impact on attitudes held by individuals and groups. In addition, psychological factors such as social support and organizational culture take an important part in fostering trust. In the hope of providing more detailed information on how psychological and social elements interact in the accounting context.

Copyrights © 2025






Journal Info

Abbrev

IJEMS

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...