THE DEVELOPMENT OF BEHAVIORAL ACCOUNTING AND ITS IMPACT ON ACCOUNTING RESEARCH

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Ike Rukmana Sari1*, Friska Darnawaty Sitorus2

Vol 18, No 5 ( 2023 )   |  Licensing: CC 4.0   |   Pg no: 202-210   |   Published on: 25-05-2023

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Abstract
This study aims to analyze the development of behavioral accounting in Indonesia. The analysis of behavioral accounting developments carried out in the contents of this article includes research methods, subjects and research issues used by the authors of articles related to behavioral accounting. The descriptive analysis technique was used to analyze the data. The results showed that behavioral accounting in Indonesia began to develop through methods and various theories. However, through an analysis that carries the development of behavioral accounting research in Indonesia as well as the incorporation of economics and behavior that has increased in behavioral accounting research, there are still some differences in the measurement of variables where one variable consists of various instruments that can be used and each is very different.

Keywords:
Behavioral Accounting

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