1307Y04A Behavioral Aspect in Accounting
Matakuliah ini bertujuan untuk memberikan pemahaman kepada mahasiswa tentang (1) konsep dan teori keperilakuan (2) metode penelitian digunakan pada penelitian akuntansi keperilakuan, dan (3) interpretasi hasil penelitian dan implikasi praktis pada profesi akuntansi. Pada matakuliah ini, artikel dan kasus akuntansi keperilakuan merupakan bahan ajar dengan fokus pada review dan evaluasi theoretical background, serta metode penelitian yang digunakan. Mahasiswa diwajibkan memberikan review secara kritis pada kasus dan artikel yang dibahas.
Capaian Pembelajaran
MAKSI & MM Competence : 1. Able to identify various business risks faced by a company (MAKSI). 2. Able to conduct effective managerial control to achieve visions, missions, and objectives of a company (MAKSI). 3. Able to have leadership ethics and characters as a responsible global citizen (MAKSI & MM) 4. Able to think critically (MAKSI & MM) 5. Able to think creatively (MAKSI & MM) 6. Able to build networking (MAKSI & MM) Course Competence : - Able to identify various behavioural aspects in accounting practices and its implications. - Able to understand the behavioural aspect in strategic and dynamic decision making based upon accounting information. - Able to critically analyse and evaluate the behavioural aspect that can cope with economic, socio-cultural, and political dynamics in the accounting and decision-making contexts. - Able to construct sound strategic and dynamic decisions by having prominent behavioural implications into account. - Able to understand challenges faced by leaders in addressing behavioural issues in the decision-making process and develop leadership characteristics that can create ethical and synergistic relationships among all organizational members. - Able to write convincing assignment report - Able to make strong arguments in discussion - Able to develop creative ways of writing assignment reports and conducting presentation. - Able to build productive teamwork with group and classmates during presentation/completing assignments.
Pengetahuan Awal
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Referensi Umum
- ● Artikel dan kasus yang relevan.(4833)
- ● Bel: Behavioral Accunting, Ahmed Belkaoui (4832)
- ● SM: Behavioral Accunting, Sieger & Marconi (4831)
- B: Judgement in Managerial Decision Making, Seventh Edition, Max H Bazerman. (4727)