Perkembangan Penelitian Akuntansi Keperilakuan: Berbagai Teori dan Pendekatan yang Melandasi
More specifically, this paper explains changes of approaches, initially used normative approach and then tends to shift to be more descriptive. Moreover, it is also explained further changes of the approach from initially based on universalistic approach to be contingency approach. The author also describes the development of this behavioral accounting research based on various underlying theories, such as Attribution Theory, Expectation Theory, Goal Theory, and Agency Theory.
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.