artikel akuntansi keperilakuan

Preview:

DESCRIPTION

macam-macam artikel akuntansi keperilakuan

Citation preview

7/17/2019 artikel akuntansi keperilakuan

http://slidepdf.com/reader/full/artikel-akuntansi-keperilakuan 1/1

FAKULTAS EKONOMIKA DAN BISNIS

PROGRAM MAGISTER SAINS – AKUNTANSI

DAFTAR ARTIKEL

AKU6205 - AKUNTANSI KEPERILAKUAN ( BEHAVIORAL ACCOUNTING )

1. Ghosh, D. and Boldt, M. N., 2006. The Effect of Framing and Comensation !tr"ct"re

on !eller#s Negotiated Transfer $rice, Journal of Managerial Issues, %ol. &%'''( )*+ )6-.2. Em/, G. 1). Framing and $resentation Mode Effects in $rofessional "dgment(

"ditors# 'nternal Control "dgments and !"stanti3e Testing Decisions.  Auditing: A

 Journal of Practice & Theory. %ol. 1+, !"lement( 102 11*.+. Cheng, Mand/ M., . 45D. !ch"lt, $.F. 7"c8ett, and $. Booth. 200+. The Effects of 9"rdle

:ates on the 7e3el of Escalation of Commitment in Caital B"dgeting.  Behavioral 

 Research in Accounting. %ol. 1*( 6+ ;*.). B"<ton, M. and :. :i3ers. 201). Escalation of Commitment( The Effects of Magnit"de of 

7oss, Monitoring and the $resence of an lternati3e 'n3estment. Can a $ro=ect 0>

Comlete e !toed? Journal of Accounting & Finance. 201), %ol. 1) 'ss"e *, -25;*.

*. 7ind@"ist, Tim M. 1*. Fairness as an ntecedent to $articiati3e B"dgeting( E<aminingthe Effects of Distri"ti3e "stice, $roced"ral "stice and :eferent Cognitions on

!atisfaction and $erformance. JMAR. $12251).

6. 9oson, . 7., M. . Mellon, and D. E. !te3ens. 2011. Determinants of Moral "dgments:egarding B"dgetar/ !lac8( n E<erimental E<amination of $a/ !cheme and $ersonal

%al"es. Behavioral Research in Accounting . %ol. 2+( ;- 10-.

-. 7"ft, .7. and M.D. !hields. 2001. Ah/ Does Fi<ation $ersist? E<erimental E3idence onthe "dgment $erformance Effects of E<ressing 'ntangiles. The Accounting Review. %ol.

-6 )( *61 *;-.

;. Dearman, D.T. and M.D. !hields. 200*. 3oiding cco"nting Fi<ation( Determinants of 

Cogniti3e datation to Differences in cco"nting Method. onte!"orary Accounting  Research# %ol. 22 No, 2 !"mmer . +*15;).

. Da3is, !., F.T. Deoort, and 7.!. 4o. 2006. The Effect of edience $ress"re and

$ercei3ed :esonsiilit/ on Management cco"ntants Creation of B"dgetar/ !lac8  Behavioral Research in Accounting . %ol. 1;( 1+*.

10. Aong5n5Aing, B., G. 7an, and G. 7"i. 2010. 'ntrinsic and E<trinsic Moti3ation and

$articiation in B"dgeting( ntecedents and Conse@"ences. Behavioral Research in

 Accounting. %ol. 22, No. 2. . 1++1*+.

1

Recommended