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I G.A.M. ASRI DWIJA PUTRI
Jurusan Akuntansi
Fakultas Ekonomi, Universitas Udayana

ABSTRACT
This article discusses behavioral accounting related to area of management accounting. The discussion begins with behavioral accounting and its development, management accounting, behavioral accounting research in management accounting, followed by an explanation of some management accounting techniques, including budgeting, balanced scorecard, just in time, and total quality management. The final part is about the implication of accounting
behavioral research on management accounting.
Keywords: behavioral accounting, management accounting, budgeting, balanced scorecard, just in time, total quality management

Riset akuntansi keperilakuan (behavioral accounting riset/BAR) adalah bidang riset yang sedang berkembang. Riset akuntansi keperilakuan dalam bidang akuntansi manajemen seperti budgeting penelitian ini diawali oleh Argyris (1952) yang melakukan sebuah
studi lapangan tentang proses anggaran. Dalam perkembangan sekarang riset akuntansi keperilakuan dalam bidang akuntansi manajemen sudah berkembang pada penelitian dan pengujian terhadap konsep-konsep baru dalam akuntansi manajemen.

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2 comments

jessica said... @ November 9, 2010 at 4:15 AM

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Accounting Thesis

UII Official said... @ May 13, 2013 at 11:46 PM

terima kasih infonya, salam kenal dari saya :)

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