JRSSEM 2022 Vol. 02, No.

4, 512 – 521
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494

CONCEPTS OF BEHAVIORAL ACCOUNTING FROM

PSYCHOLOGICAL, SOCIAL, AND HUMAN BEHAVIOR
ASPECTS

Sri Trisnaningsih1
Gempita Asmaul Husna2
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: 06th November 2022 Revised: 14th November 2022 Accepted: 27th 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.

10.36418/jrssem.v2i04.295 https://jrssem.publikasiindonesia.id/index.php/jrssem
Sri Trisnaningsih1 Gempita Asmaul Husna2 | 512

INTRODUCTION

The differences and similarities Behavioral accounting, by considering the

between behavioral accounting and relationship between human behavior and
behavioral science have to do with the accounting system, reflects the social
predicting and explaining human behavior. and cultural dimensions of humans in an
Behavioral accounting connects human organization. Stainer also briefly explained
behavior and accounting. Behavioral the definition of behavior, namely as
science is part of social science, while scientific research that deals directly with
behavioral accounting is part of accounting human behavior. This definition captures
science and behavioral knowledge. But the core problems of behavioral science,
behavioral accounting and behavioral namely scientific research and human
science both use the principles of behavior (Arfan & Ishak, 2010).
psychology and sociology to assess and The following describes some things
solve a problem. related to behavioral aspects of psychology
Lubis, (2017) defines behavioral and social psychology. The term self means
accounting as a sub-discipline of that part of the individual that is separate
accounting that involves several aspects of from the rest. The concept of envy can be
human behavior related to the process of interpreted as a person's picture of himself
making an economic decision. or an assessment of himself (KBBI, 2008). A
In 1930, in the United States has self-concept is a psychological contract
developed psychology that specifically that has long been discussed in the social
studies human relationships. Finally, a new sciences (Marsh and Craven, 2008).
branch of psychology emerged which was General self-concept is a generalized
later known as social psychology. Social understanding of self-concept without
psychology is also a subject in sociology seeing a specific description of what is seen
because in sociology there are 2 main in particular. This implies that the general
perspectives, namely the macro structural concept is an individual's understanding of
perspective which emphasizes the study of themselves in general without looking at
social structure, and the micro perspective the more specific parts of themselves
which emphasizes individualistic studies (Puspasari, 2007). The development of self-
and social psychology in explaining concept further leads to a specific self-
variations in human behavior. Behavioral concept or better known as
accounting is behind the traditional multidimensional. The concept of specifics
accounting role which means collecting, is a pattern of individual self-concept
measuring, recording and reporting assessment that looks into a wider
financial information. Thus, the accounting perspective of the individual, so that he can
dimension relates to human behavior and get a picture of the individual's self from
also to the design, construction, and use of various diverse and dynamic perspectives
an efficient accounting information system. (Metiver, 2009).
513 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior
Aspects

The main study of this psychology is LITERATURE REVIEW

the problem of behavior, mental, Concept
personality and other dimensions The concept comes from the Latin
contained in an individual. But sociology is conceptum which has a meaning that can
closer to its study of culture and social be understood. When viewed from the
structure, both of which influence etymology of the language, the notion of a
personality, interactions and behavior. So concept is an arrangement of ideas or ideas
the two fields of science meet in an area that are interrelated between one event
called social psychology. and another so that it can be used as a
The broad scope of behavioral theoretical basis. According to Soedjadi
accounting which includes budgeting, (2000:14), interpreting a concept as an
accounting systems, cost accounting, tax abstract idea that can be used to classify or
accounting, auditing and management classify which is generally expressed by a
accounting proves that it is important and term or a series of words (language
necessary to have knowledge of behavioral symbols).
accounting. But in reality, at this time Attitude/Behavior
behavioral accounting is not known by Attitudes can be positioned as a result
many parties such as employees in of evaluation of the attitude object, which
companies and even lecturers who teach is expressed in cognitive, effective and
accounting at universities. This causes a behavioral processes (Eagly and Chaiken,
lack of application of behavioral 1993). According to Sumarwan (2014
accounting, especially in companies that p.166), attitude is an expression of
can lead to fraud. For example in the consumer feelings about an object whether
ENRON case, fraud occurred because both it is liked or not, and attitudes also describe
the company management and KAP consumer confidence in various attributes
Anderson did not apply behavioral and benefits of the object.
accounting by violating business ethics and Motivation
professional accounting ethics which According to Umam (2012), the notion
violated the principles of integrity and of motivation includes various aspects of
professional behavior. The management of human behavior or behavior that can
ENRON and KAP Anderson worked encourage someone to behave or not
together to manipulate financial reports behave. But in the following terms,
and destroy documents for ENRON's motivation is a human drive to act and
bankruptcy. Therefore, behavioral behave. While the notion of motivation in
accounting is very important to know and everyday life, motivation can be interpreted
needs to be studied by researchers. 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).
Sri Trisnaningsih1 Gempita Asmaul Husna2
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
| 514
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.
515 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior
Aspects

1. Attitude component formed came from personal

Attitudes have cognitive, emotional opinions, namely individual
and behavioral components. The interpretations of various issues in
cognitive component is refined from which there was no common view.
ideas, views and beliefs, one of which  Values are important life goals and
is about the attitude object, the standards of behavior. Values are
emotional component or effectively the basic feelings by which people
leads to feelings towards the attitude orient themselves toward higher
object. The emotional or effective goals and they distinguish what is
component refers to a person's useful and beautiful from what is
feelings that lead to the attitude gross and immodest. This value
object. Positive things that are felt are will affect attitudes and behavior.
fondness, respect or recognition of Habits are unconscious,
other people's souls. Negative feelings automatic, and repetitive patterns
include dislike, fear or disgust. And the of behavioral responses (Siegel;
behavioral component refers to how 1989:29).
one force reacts to the attitude object.  Habit is the indecision of
2. The closest concept of attitude automatic response, and
 Trust repetition of behavioral patterns
Trust is the capital in establishing and responses. Habits are different
good relationships with others. from attitudes which are not
Building trust is like building a behavior.
house that has strong pillars. One 3. Attitude function
of the pillars collapsing will affect Attitudes have four functions,
the strength of the building. Peace namely the first understanding
will be strong, if it is supported by serves to help someone in giving
the pillars of stakeholder trust. If meaning or understanding the
trust is difficult to build, don't situation. The second need for
expect peace to materialize, satisfaction, for example, people
conflict will escalate. Therefore, tend to form positive attitudes
building peace should be towards objects when they get what
accompanied by efforts to they want and negative attitudes
increase trust among stakeholders towards objects when they are
involved in the conflict (Arfan & prevented from getting what they
Ishak, 2010). need. Third, according to (Arfan &
 Opinions or opinions are Ishak, 2010) the defensive ego is by
sometimes interpreted as developing or changing it to protect
synonyms for attitudes and humans from truth-based
beliefs. In general, opinion is seen knowledge about the basis of
as a narrower concept than humans themselves or their world.
attitude. At first the opinions The last expression of values is that
Sri Trisnaningsih1 Gempita Asmaul Husna2
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
| 516
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
517 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior
Aspects

there is no theoretical pressure in the encourages (motivates) someone to do

system. Dispute theory is a variation of something.
consistency theory. This theory has to Early motivation theory
do with the relationship between the Motivation is a process that begins
elements of the theory. with physiological and psychological
Psychologically, disagreement is an definitions that drive behavior or drives
unpleasant thing so people will look that are shown for the purpose of
for ways to avoid it. incentives.
5. Cognitive dissonance theory 1) The theory of needs and satisfaction
This theory explains the relationship This theory explains that every
between attitudes and behavior (Leon individual has a variety of needs that
Festinger, 1957). Dissonation in this can affect their behavior. The five
case means an inconsistency. Cognitive hierarchies of human needs described
dissonance refers to any inconsistency by Maslow (1954) are described as
that is perceived by a person towards 2 follows:
or more attitudes, or to behavior with  Physiological needs , namely
attitudes. Dissonance cannot be physical needs, such as hunger,
separated from the work environment thirst, the need for housing,
of the organization. Therefore, clothing, and so on.
everyone can be involved in this.  The need for security (safety
Festinger says any inconsistency will needs) , namely the need for safety
produce discomfort, and as a result and protection from danger,
someone will try to reduce it. threats, confiscation or dismissal.
6. Self-perception theory  Social needs , namely the need for
This theory proposes the fact that love and satisfaction in
attitudes do not determine behavior, establishing relationships with
but that attitudes are formed after others, the need for satisfaction
behavior occurs in order to offer and a feeling of belonging and
attitudes that are consistent with acceptance in a group, a sense of
behavior. Attitudes will only change kinship, friendship, and affection.
after behavior changes.  The need for esteem (esteem
Motivation needs), namely the need for status
According to Mulyasa (2003:112) or position, self-respect,
motivation is the driving or pulling force reputation, and achievement.
that causes behavior towards a certain goal.  The need for self-actualization
Motivation theory and its application (self-actualization needs) , namely
The public accounting control system has the need for self-fulfillment to use
an understanding of how individuals can be the potential of self-expression
motivated by accounting theory. There is a and do what is most suitable for
belief that human behavior is caused by him.
motivation. Thus, there is something that
Sri Trisnaningsih1 Gempita Asmaul Husna2 | 518

The process of motivation theories response, and consequences

Motivation is the act of stimulating of the resulting behavior. A
someone or oneself to get the desired certain working condition is
action. formed by the organization
1. ERG theory (stimulus), then the employee
According to Clayton Alderfer acts as desired by the
(1962), human needs are arranged organization (response), then
in a hierarchy. ERG theory argues the organization provides
that satisfied lower-level needs rewards in accordance with
lead to a desire to satisfy higher- the employee's actions or
level needs. But multiple needs can behavior (consequences of
operate as both motivators and behavior).
barriers, in that trying to satisfy  The shorter the time interval
higher-level needs has an effect on between employee responses
the satisfaction of lower-level (eg work performance) and
needs. Overall ERG theory states a the provision of
more valid version of the hierarchy reinforcement (reward), the
of needs. greater the effect on behavior.
2. Expectancy theory 4. Goal setting theory
Expectancy theory is also known as The basic concept of this theory is
valence or instrumentalist theory. that employees who have goals will
The basic idea of this theory is that influence their work behavior.
motivation is determined by the 5. Attribution theory
results that are expected to be This theory was developed by Fritz
obtained by a person as a result of Heider who argues that a person's
his actions. behavior is determined by a
3. Reinforcement theory combination of internal forces
Reinforcement theory has a basic (internal forces), namely factors
concept, namely: that originate from within a person,
 The focus is on behavior that such as ability or effort, and
can be measured, such as the external forces (external forces),
quantity that can be namely factors that comes from
produced, the quality of outside such as difficulties in work
production, the accuracy of or luck.
the execution of the 6. Agency theory
production schedule, and so This theory assumes efficient
on. performance and that
 Contingencies of organizational performance is
reinforcement, which are determined by effort and the
related to the sequences influence of environmental
between the stimulus, conditions. This theory generally
519 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior
Aspects

assumes that the principal is risk because values influence human

neutral while the agent is averse to attitudes. A person enters an
effort and risk. organization with a preconceived
7. Dyadic approach notion of what should and should
Stating that there are 2 parties that not be.
play a role in the performance 2. Value function
evaluation process, namely According to Rokeach (1973) and
superiors and subordinates. Scwartz (1994) the value function is
Perception as follows:
Perception is how people see or  Value as standard
interpret events, objects and people.  As a general plan for conflict
According to Leavit HJ (1978) distinguishes resolution and decision making
perception into 2 views, namely a narrow  As motivation
view and a broad view. Factors Affecting  As a defensive ego
Perception 3. Values and ethical dilemmas
 Factors in the situation consisting of The problems of the accounting
time, circumstances (workplace), profession today are heavily
social conditions. influenced by the problem of
 Factors in Perception consisting of declining ethical standards and a
attitudes, motives, interests, crisis of trust. This crisis of
experiences and expectations. confidence should be a lesson for
 Factors on Target consisting of accountants to improve themselves,
novelty, movement, sound, size, strengthen the discipline to manage
background, proximity. themselves properly, and establish
Value better relationships with clients or
Values have both content and intensity the wider community. For example:
attributes. The content attribute says a the Enron scandal involving Arthur
mode of behavior or end state of existence Anderson, as well as the Worldcom,
is important. The intensity attribute Merck, and Xerox scandals, the
specifies how important it is. Value is not an accounting profession became an
absolute reference for individuals, but is a uproar. Ihksan added that a better
tendency or consideration that is felt and and ideal way to overcome this
considered as something that can be dilemma is to consider the
determined morally, with see reasons or adequacy of the opportunities that
aesthetic provisions (Hari, 2015). exist and then react to what is the
1. The significance of value concern in it. Opportunity can be
In studying behavior in seen as an expected ethical
organizations, values are stated to standard, which can be seen every
be important because they lay the change in behavior within the
foundation for understanding professional organization itself as
attitudes and motivations and well as any behavioral change
Sri Trisnaningsih1 Gempita Asmaul Husna2 | 520

expected from others. 2. Key personality attributes influence

Personality behavior
The main application of personality  Locus of control is how much power
theory in organizations is predicting goes beyond your goals
behavior. Testing refers to the part of the considering what you have.
psychological characteristics within a  Machiavellianism is how to gain and
person that determine and reflect how that use power.
person responds to his environment.  Self-esteem or self-esteem is
1. personality determinant directly related to the hope for
 Descendants success
The hereditary approach argues  Self-monitoring is that some people
that the ultimate explanation of an are able to pay close attention to
individual's personality is the their external environment and are
molecular structure of the genes able to respond to it.
located on the chromosomes.  Risk taking is the courage to make
 Environment changes that sometimes differ from
The environment that is exposed to one person to another
a person plays a large role in  Proactive personality
shaping that person's personality.
Other actions from proactive can be
Careful consideration of the
positive and negative, depending on the
arguments in favor of both heredity
organization and the situation
and environment as major
determinants of personality leads to
CONCLUSIONS
the conclusion that both are
important.
In this study, the main concepts
 Situation
contained in it are explained, where
These factors influence the impact
attitudes, changes in attitudes, motivation,
of heredity and environment on
perceptions, learning, personality,
personality. A person's personality,
emotions are discussed. Then we see how
although seemingly steady and
this system is applied theoretically to
consistent, can change under
behavioral accounting.
different conditions.
521 | Concepts of Behavioral Accounting From Psychological, Social, and Human Behavior
Aspects

REFERENCES

Arfan, I., & Ishak, M. (2010). Akuntansi

Keperilakuan. Edisi Dua, Salemba Empat: Sari, D., Anastasia, D., Ferdiani, A., & Gajah,
Jakarta. RS (2022). Concepts Of Behavioral
Accounting From Psychological And
Halimah, SN, Rahman, F., & Sucipto, S. Social Psychological Aspects. Research
(2018). Study Of Behavioral in Accounting Journal (RAJ), 2 (2), 264-
Accounting Towards Financial 272.
Accounting At Pt Hexindo Adiperkasa,
Tbk Branch Samarinda City. JAMDI Septiarini, DF (2013). Behavioral
(Journal of Multi-Dimensional Accounting, The Basis of Behavioral
Accounting), 1 (2). Accounting in an Islamic Perspective.
Accruals: Journal of Accounting, 5 (1),
Safitri, DZE (2020). Behavioral Accounting 45-58.
In Supporting Financial Accounting In
Pt. East Java Regional Development Sutrisna, A., & Abidin, D. (2019). Managerial
Bank Tbk. Jombang Branch (Doctoral Behavioral Accounting. Depublish
dissertation, STIE PGRI Dewantara).

© 2022 by the authors. Submitted

for possible open access publication
under the terms and conditions of the Creative Commons Attribution (CC BY SA) license
(https://creativecommons.org/licenses/by-sa/4.0/).