JRSSEM 2022 Vol. 02, No. 4, 512 – 521

E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494

10.36418/jrssem.v2i04.295 https://jrssem.publikasiindonesia.id/index.php/jrssem

CONCEPTS OF BEHAVIORAL ACCOUNTING FROM

PSYCHOLOGICAL, SOCIAL, AND HUMAN BEHAVIOR

ASPECTS

Sri Trisnaningsih

Gempita Asmaul Husna

1,2

Faculty of Economics and Business, UPN Veterans East Java, Indonesia

e-mail:

trisna.ak@upnjatim.ac.id

, gempitahusna@gmail.com,

*Correspondence:

trisna.ak@upnjatim.ac.id

Submitted

: 06

November 2022

Revised

: 14

November 2022

Accepted

: 27

November 2022

Abstract: Behavioral accounting connects human behavior and accounting. Behavioral science is

part of social science, while behavioral accounting is part of accounting science and behavioral

knowledge. But behavioral accounting and behavioral science both use the principles of

psychology and sociology to assess and solve a problem. This study aims to determine the

concepts that exist in the area of psychology and social psychology and to find out how these are

applied to the theoretical system of behavioral accounting. The method used in this research is

descriptive which describes how the concepts are applied to the theoretical system in behavioral

accounting. The result of this research is that we are able to understand aspects of psychology and

social psychology comprehensively. In this study, the main concepts contained in it are explained,

where attitudes, changes in attitudes, motivation, perceptions, learning, personality, and emotions

are discussed. Then we see how this system is applied theoretically to behavioral accounting.

Keywords: Behavioral Accounting, Psychology, Sociology, Human Behavior.

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INTRODUCTION

The differences and similarities

between behavioral accounting and

behavioral science have to do with

predicting and explaining human behavior.

Behavioral accounting connects human

behavior and accounting. Behavioral

science is part of social science, while

behavioral accounting is part of accounting

science and behavioral knowledge. But

behavioral accounting and behavioral

science both use the principles of

psychology and sociology to assess and

solve a problem.

Lubis, (2017) defines behavioral

accounting as a sub-discipline of

accounting that involves several aspects of

human behavior related to the process of

making an economic decision.

In 1930, in the United States has

developed psychology that specifically

studies human relationships. Finally, a new

branch of psychology emerged which was

later known as social psychology. Social

psychology is also a subject in sociology

because in sociology there are 2 main

perspectives, namely the macro structural

perspective which emphasizes the study of

social structure, and the micro perspective

which emphasizes individualistic studies

and social psychology in explaining

variations in human behavior. Behavioral

accounting is behind the traditional

accounting role which means collecting,

measuring, recording and reporting

financial information. Thus, the accounting

dimension relates to human behavior and

also to the design, construction, and use of

an efficient accounting information system.

Behavioral accounting, by considering the

relationship between human behavior and

the accounting system, reflects the social

and cultural dimensions of humans in an

organization. Stainer also briefly explained

the definition of behavior, namely as

scientific research that deals directly with

human behavior. This definition captures

the core problems of behavioral science,

namely scientific research and human

behavior (Arfan & Ishak, 2010).

The following describes some things

related to behavioral aspects of psychology

and social psychology. The term self means

that part of the individual that is separate

from the rest. The concept of envy can be

interpreted as a person's picture of himself

or an assessment of himself (KBBI, 2008). A

self-concept is a psychological contract

that has long been discussed in the social

sciences (Marsh and Craven, 2008).

General self-concept is a generalized

understanding of self-concept without

seeing a specific description of what is seen

in particular. This implies that the general

concept is an individual's understanding of

themselves in general without looking at

the more specific parts of themselves

(Puspasari, 2007). The development of self-

concept further leads to a specific self-

concept or better known as

multidimensional. The concept of specifics

is a pattern of individual self-concept

assessment that looks into a wider

perspective of the individual, so that he can

get a picture of the individual's self from

various diverse and dynamic perspectives

(Metiver, 2009).

513 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior

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The main study of this psychology is

the problem of behavior, mental,

personality and other dimensions

contained in an individual. But sociology is

closer to its study of culture and social

structure, both of which influence

personality, interactions and behavior. So

the two fields of science meet in an area

called social psychology.

The broad scope of behavioral

accounting which includes budgeting,

accounting systems, cost accounting, tax

accounting, auditing and management

accounting proves that it is important and

necessary to have knowledge of behavioral

accounting. But in reality, at this time

behavioral accounting is not known by

many parties such as employees in

companies and even lecturers who teach

accounting at universities. This causes a

lack of application of behavioral

accounting, especially in companies that

can lead to fraud. For example in the

ENRON case, fraud occurred because both

the company management and KAP

Anderson did not apply behavioral

accounting by violating business ethics and

professional accounting ethics which

violated the principles of integrity and

professional behavior. The management of

ENRON and KAP Anderson worked

together to manipulate financial reports

and destroy documents for ENRON's

bankruptcy. Therefore, behavioral

accounting is very important to know and

needs to be studied by researchers.

LITERATURE REVIEW

Concept

The concept comes from the Latin

conceptum

which has a meaning that can

be understood. When viewed from the

etymology of the language, the notion of a

concept is an arrangement of ideas or ideas

that are interrelated between one event

and another so that it can be used as a

theoretical basis. According to Soedjadi

(2000:14), interpreting a concept as an

abstract idea that can be used to classify or

classify which is generally expressed by a

term or a series of words (language

symbols).

Attitude/Behavior

Attitudes can be positioned as a result

of evaluation of the attitude object, which

is expressed in cognitive, effective and

behavioral processes (Eagly and Chaiken,

1993). According to Sumarwan (2014

p.166), attitude is an expression of

consumer feelings about an object whether

it is liked or not, and attitudes also describe

consumer confidence in various attributes

and benefits of the object.

Motivation

According to Umam (2012), the notion

of motivation includes various aspects of

human behavior or behavior that can

encourage someone to behave or not

behave. But in the following terms,

motivation is a human drive to act and

behave. While the notion of motivation in

everyday life, motivation can be interpreted

as a process that can provide

encouragement or stimulation to

employees so that they are willing to work

sincerely and are not burdened according

to Saydam (2000: 326).

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Perception

According to Alex Sobur (2013),

perception is a process of relevant sensory

cues and past experiences organized to

give us a structured and meaningful picture

of a particular situation. Implicitly Stephen

P. Robinns and Timothy A. Judge (2009) say

that an individual's perception of an object

is very likely to have differences with other

individuals' perceptions of the same object.

Value

According to (Schwartz and Bilsky

1987) Value is a belief as a standard that

directs actions and ways of making

decisions on objects or situations that are

very specific in nature. Value is a cognitive

representation of universal human needs

which include biological needs, social

interactional needs, and demands of social

institutions on individuals.

Psychological

Psychology is a science that seeks to

measure, explain and sometimes change

human behavior. According to Bimo

Walgito Psychology is a word taken from

the Dutch language "psycologie" or from

the English "psychology". From the point of

view of the origin of the word, the word

psichologie or psychology comes from the

Greek language which consists of two

words, namely "psyche" and "logos" which

means soul and science. knowledge of the

soul or often referred to as "psychology".

Social Psychology

Social psychology is a field of

psychology that combines concepts from

both psychology and sociology that focus

on the behavior of social groups. According

to Baron and Byrne (2006), social

psychology according to Baron and Byrne

is a field of social science that seeks to

understand the origins and causes of

individual thoughts and behavior in social

situations. In this sense, it emphasizes the

importance of understanding the origin

and causes of behavior and thought.

MATERIALS AND METHODS

The method used in this research is

descriptive which describes how the

concepts are applied to the theoretical

system in behavioral accounting.

RESULTS AND DISCUSSION

Attitude/Behavior

Attitude is a vehicle in guiding

behavior. Attitudes are not the same as

values, but the two are related. Attitude can

also be said to be a study of all tendencies

of action, favorable or unfavorable, human

goals, objects, ideas or situations. The term

object in attitude is used to include all

objects that lead to a person's reaction. It is

important to note that the definition of

attitude is a tendency or inclination to

answer or respond, and not to respond to

itself. Attitude is not behavior, but attitude

presents a readiness for actions that lead to

behavior (Arfan & Ishak, 2010). The

processes that shape attitudes are effective

and behavior. Effective processes can form

attitudes in individuals, for example, an

attitude object that is presented with an

electric shock will be responded negatively

to an object that is not accompanied by an

electric shock (Zanna, Kiesler, and Pilkolis

1970). Bem (1972) suggested that previous

behavior can influence attitudes.

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1. Attitude component

Attitudes have cognitive, emotional

and behavioral components. The

cognitive component is refined from

ideas, views and beliefs, one of which

is about the attitude object, the

emotional component or effectively

leads to feelings towards the attitude

object. The emotional or effective

component refers to a person's

feelings that lead to the attitude

object. Positive things that are felt are

fondness, respect or recognition of

other people's souls. Negative feelings

include dislike, fear or disgust. And the

behavioral component refers to how

one force reacts to the attitude object.

2. The closest concept of attitude

 Trust

Trust is the capital in establishing

good relationships with others.

Building trust is like building a

house that has strong pillars. One

of the pillars collapsing will affect

the strength of the building. Peace

will be strong, if it is supported by

the pillars of stakeholder trust. If

trust is difficult to build, don't

expect peace to materialize,

conflict will escalate. Therefore,

building peace should be

accompanied by efforts to

increase trust among stakeholders

involved in the conflict (Arfan &

Ishak, 2010).

 Opinions or opinions are

sometimes interpreted as

synonyms for attitudes and

beliefs. In general, opinion is seen

as a narrower concept than

attitude. At first the opinions

formed came from personal

opinions, namely individual

interpretations of various issues in

which there was no common view.

 Values are important life goals and

standards of behavior. Values are

the basic feelings by which people

orient themselves toward higher

goals and they distinguish what is

useful and beautiful from what is

gross and immodest. This value

will affect attitudes and behavior.

Habits are unconscious,

automatic, and repetitive patterns

of behavioral responses (Siegel;

1989:29).

 Habit is the indecision of

automatic response, and

repetition of behavioral patterns

and responses. Habits are different

from attitudes which are not

behavior.

3. Attitude function

Attitudes have four functions,

namely the first understanding

serves to help someone in giving

meaning or understanding the

situation. The second need for

satisfaction, for example, people

tend to form positive attitudes

towards objects when they get what

they want and negative attitudes

towards objects when they are

prevented from getting what they

need. Third, according to (Arfan &

Ishak, 2010) the defensive ego is by

developing or changing it to protect

humans from truth-based

knowledge about the basis of

humans themselves or their world.

The last expression of values is that

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people get satisfaction by

expressing themselves through

their attitudes.

4. Attitude and consistency

Research has generally concluded

that people strive for consistency

between their attitudes and

between attitudes and behavior.

This means that individuals seek to

relate their separate attitudes and

align attitudes with their behavior

so that they appear rational and

consistent. If there is inconsistency,

the power to return the individual to

a state of balance continues to be

used so that his attitudes and

behavior become consistent again.

5. Attitude formation and change

Attitude formation refers to the

development of an attitude that

leads to an object that did not exist

before. Attitude change refers to

the substitution of a new attitude

for someone who has previously

dealt with. Attitudes are formed

based on the character of

psychological, personal and social

factors. The most fundamental

points about the way attitudes are

formed are entirely directly related

to personal experiences with an

object, namely pleasant or

unpleasant experiences, traumatic,

frequency of occurrence, and the

development of certain attitudes

that lead to a new life picture.

Several theories related to attitude

1. Attitude change theory

Attitude change theory can help

predict the most effective approach.

Attitudes may change as a result of

approach and circumstances.

2. Reinforcement theory and stimulus

response

The reinforcement and stimulus-

response theory of attitude change

focuses on how people respond to

certain stimuli. Responses are likely to

be repeated if they are appreciated and

reinforced. These theories are ordered

by component of stimulus versus

response.

3. Social considerations theory

This theory explains that humans can

create changes in individual attitudes if

they want to understand the structure

that concerns other people's attitudes

and make an approach at least to be

able to change the threat. The

underlying assumption of this theory is

that attempts to cause a major change

in attitude are likely to fail, because the

change will result in discomfort to the

subject. The main factor influencing

success is persuading and mediating

two opposing positions, each of which

is supported by the communicator. If

the communicator positions too far

from the internal term, the results

achieved may be contradictory and

attitudes will not change. If the

communication is closer to the internal

term, then assimilation can result

because the subject does not perceive

the persuasive communication as an

extreme threat, so the person will

evaluate the message positively and

will likely change his attitude.

4. Consistency and discord theory

Consistency theory maintains the

relationship between attitude and

behavior in instability even though

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there is no theoretical pressure in the

system. Dispute theory is a variation of

consistency theory. This theory has to

do with the relationship between the

elements of the theory.

Psychologically, disagreement is an

unpleasant thing so people will look

for ways to avoid it.

5. Cognitive dissonance theory

This theory explains the relationship

between attitudes and behavior (Leon

Festinger, 1957). Dissonation in this

case means an inconsistency. Cognitive

dissonance refers to any inconsistency

that is perceived by a person towards 2

or more attitudes, or to behavior with

attitudes. Dissonance cannot be

separated from the work environment

of the organization. Therefore,

everyone can be involved in this.

Festinger says any inconsistency will

produce discomfort, and as a result

someone will try to reduce it.

6. Self-perception theory

This theory proposes the fact that

attitudes do not determine behavior,

but that attitudes are formed after

behavior occurs in order to offer

attitudes that are consistent with

behavior. Attitudes will only change

after behavior changes.

Motivation

According to Mulyasa (2003:112)

motivation is the driving or pulling force

that causes behavior towards a certain goal.

Motivation theory and its application

The public accounting control system has

an understanding of how individuals can be

motivated by accounting theory. There is a

belief that human behavior is caused by

motivation. Thus, there is something that

encourages (motivates) someone to do

something.

Early motivation theory

Motivation is a process that begins

with physiological and psychological

definitions that drive behavior or drives

that are shown for the purpose of

incentives.

1) The theory of needs and satisfaction

This theory explains that every

individual has a variety of needs that

can affect their behavior. The five

hierarchies of human needs described

by Maslow (1954) are described as

follows:

 Physiological needs , namely

physical needs, such as hunger,

thirst, the need for housing,

clothing, and so on.

 The need for security (safety

needs) , namely the need for safety

and protection from danger,

threats, confiscation or dismissal.

 Social needs , namely the need for

love and satisfaction in

establishing relationships with

others, the need for satisfaction

and a feeling of belonging and

acceptance in a group, a sense of

kinship, friendship, and affection.

 The need for esteem (esteem

needs), namely the need for status

or position, self-respect,

reputation, and achievement.

 The need for self-actualization

(self-actualization needs) , namely

the need for self-fulfillment to use

the potential of self-expression

and do what is most suitable for

him.

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The process of motivation theories

Motivation is the act of stimulating

someone or oneself to get the desired

action.

1. ERG theory

According to Clayton Alderfer

(1962), human needs are arranged

in a hierarchy. ERG theory argues

that satisfied lower-level needs

lead to a desire to satisfy higher-

level needs. But multiple needs can

operate as both motivators and

barriers, in that trying to satisfy

higher-level needs has an effect on

the satisfaction of lower-level

needs. Overall ERG theory states a

more valid version of the hierarchy

of needs.

2. Expectancy theory

Expectancy theory is also known as

valence or instrumentalist theory.

The basic idea of this theory is that

motivation is determined by the

results that are expected to be

obtained by a person as a result of

his actions.

3. Reinforcement theory

Reinforcement theory has a basic

concept, namely:

 The focus is on behavior that

can be measured, such as the

quantity that can be

produced, the quality of

production, the accuracy of

the execution of the

production schedule, and so

on.

 Contingencies of

reinforcement, which are

related to the sequences

between the stimulus,

response, and consequences

of the resulting behavior. A

certain working condition is

formed by the organization

(stimulus), then the employee

acts as desired by the

organization (response), then

the organization provides

rewards in accordance with

the employee's actions or

behavior (consequences of

behavior).

 The shorter the time interval

between employee responses

(eg work performance) and

the provision of

reinforcement (reward), the

greater the effect on behavior.

4. Goal setting theory

The basic concept of this theory is

that employees who have goals will

influence their work behavior.

5. Attribution theory

This theory was developed by Fritz

Heider who argues that a person's

behavior is determined by a

combination of internal forces

(internal forces), namely factors

that originate from within a person,

such as ability or effort, and

external forces (external forces),

namely factors that comes from

outside such as difficulties in work

or luck.

6. Agency theory

This theory assumes efficient

performance and that

organizational performance is

determined by effort and the

influence of environmental

conditions. This theory generally

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assumes that the principal is risk

neutral while the agent is averse to

effort and risk.

7. Dyadic approach

Stating that there are 2 parties that

play a role in the performance

evaluation process, namely

superiors and subordinates.

Perception

Perception is how people see or

interpret events, objects and people.

According to Leavit HJ (1978) distinguishes

perception into 2 views, namely a narrow

view and a broad view. Factors Affecting

Perception

 Factors in the situation consisting of

time, circumstances (workplace),

social conditions.

 Factors in Perception consisting of

attitudes, motives, interests,

experiences and expectations.

 Factors on Target consisting of

novelty, movement, sound, size,

background, proximity.

Value

Values have both content and intensity

attributes. The content attribute says a

mode of behavior or end state of existence

is important. The intensity attribute

specifies how important it is. Value is not an

absolute reference for individuals, but is a

tendency or consideration that is felt and

considered as something that can be

determined morally, with see reasons or

aesthetic provisions (Hari, 2015).

1. The significance of value

In studying behavior in

organizations, values are stated to

be important because they lay the

foundation for understanding

attitudes and motivations and

because values influence human

attitudes. A person enters an

organization with a preconceived

notion of what should and should

not be.

2. Value function

According to Rokeach (1973) and

Scwartz (1994) the value function is

as follows:

 Value as standard

 As a general plan for conflict

resolution and decision making

 As motivation

 As a defensive ego

3. Values and ethical dilemmas

The problems of the accounting

profession today are heavily

influenced by the problem of

declining ethical standards and a

crisis of trust. This crisis of

confidence should be a lesson for

accountants to improve themselves,

strengthen the discipline to manage

themselves properly, and establish

better relationships with clients or

the wider community. For example:

the Enron scandal involving Arthur

Anderson, as well as the Worldcom,

Merck, and Xerox scandals, the

accounting profession became an

uproar. Ihksan added that a better

and ideal way to overcome this

dilemma is to consider the

adequacy of the opportunities that

exist and then react to what is the

concern in it. Opportunity can be

seen as an expected ethical

standard, which can be seen every

change in behavior within the

professional organization itself as

well as any behavioral change

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expected from others.

Personality

The main application of personality

theory in organizations is predicting

behavior. Testing refers to the part of the

psychological characteristics within a

person that determine and reflect how that

person responds to his environment.

1. personality determinant

 Descendants

The hereditary approach argues

that the ultimate explanation of an

individual's personality is the

molecular structure of the genes

located on the chromosomes.

 Environment

The environment that is exposed to

a person plays a large role in

shaping that person's personality.

Careful consideration of the

arguments in favor of both heredity

and environment as major

determinants of personality leads to

the conclusion that both are

important.

 Situation

These factors influence the impact

of heredity and environment on

personality. A person's personality,

although seemingly steady and

consistent, can change under

different conditions.

2. Key personality attributes influence

behavior

 Locus of control is how much power

goes beyond your goals

considering what you have.

 Machiavellianism is how to gain and

use power.

 Self-esteem or self-esteem is

directly related to the hope for

success

 Self-monitoring is that some people

are able to pay close attention to

their external environment and are

able to respond to it.

 Risk taking is the courage to make

changes that sometimes differ from

one person to another

 Proactive personality

Other actions from proactive can be

positive and negative, depending on the

organization and the situation

CONCLUSIONS

In this study, the main concepts

contained in it are explained, where

attitudes, changes in attitudes, motivation,

perceptions, learning, personality,

emotions are discussed. Then we see how

this system is applied theoretically to

behavioral accounting.

521 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior

Aspects

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