Research in Accounting Journal
Vol. 4 No. 2 (2023): RAJ (Research in Accounting Journal)

Behavioral Accounting Aspects in Profit Planning and Budgeting

Sitanggang, Devi Romauli Br (Unknown)
Silaban, Naomi Putri Sion (Unknown)
Apriyanti, Pasca (Unknown)
Megawati, Putri (Unknown)
Suryadi, Nanda (Unknown)

Article Info

Publish Date
28 Aug 2023

Abstract

The behavioral aspect of the budget relates to the human behavior involved when the budget is prepared and implemented. This study aims to determine the aspects that exist in profit planning and budgeting and also to find out about how it is applied to the theoretical system in behavioral accounting. In conducting this research, the writer uses a descriptive method. Descriptive research is a research method that describes the characteristics of the population or phenomenon being studied. The results of this study are that we are able to understand aspects of behavioral accounting in profit planning and budgeting.

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Research in Accounting Journal
Website

Abbrev

raj

Publisher

Yayasan Riset dan Pengembangan Intelektual

Subject

Economics, Econometrics & Finance

Description

Reseach In Accounting Journal (RAJ) reviewed covers theoretical and applied research in the field of Accounting and Finance. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. The RAJ Journal is intended to be the ...