Behavioral Accounting and Management Accounting

Financial reporting is one of the key tools of Accountability. The government performs accountability through preparing and publishing financial reports to the citizens. In fact, democracy requires governments to be accountable against people who have delegated power to them. In Cash basis of accounting only receipts and payments have been emphasized. In this method, assets, liabilities, revenues and expenses do not be fully identified and reported. Although, accrual accounting is not the ultimate goal of financial reporting for enterprises but it is considered as a tool for changing the budgeting process from input cash to output. Governments hope to achieve more and better results from transferring to accrual accounting and get more managerial efficiency. The accrual basis establishment results in improving accountability, improving financial management, better financial performance comparison and stable government policy. Accrual financial reporting systems with an effective, powerful and high quality feature are considered the most comprehensive reporting system to enhance accountability and transparency for government financial reporting.

This study aim to examine the  impact of  dimension of culture hofstede and religiouity on tax evasion. Population in this study is individual tax payer listed in KPP Pratama Tampan Pekanbaru. Sampling technic is convenience sampling. From 100 questionesr distributed, 60 responden participated. The regression analysis results indicate power distance and masculinity affect  have positif effect on tax evasion, but higher religiosity has negatif effect on tax evasion. Finding indicate uncertainty avoidance and individualism have not significant effect on tax evasion.

Key Word : culture, Power distance, masculinity, invidualism, religiosity and tax evasion

The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental research with Posttest-Only Control Design with Completely Randomized Designs-within-subject or CR-p. A total of 16 students selected according to pre-defined categories and divided into 8 groups as proxy decision makers are faced with four manipulation disclosure. Results showed that the average number of the decision against nonprofit donations by individual donors to participants is different between types of disclosure; greater donor preference to non-financial; the decision is based on the type of donation without any disclosure to make sure there are other factors into consideration donor in donating; and this study confirmed the Agency Theory where there is an agency relationship between the donor as principal and NPO as an agent that must be met in order to avoid agency problems resulting condition information gaps. The study was limited to as a quasi-experiments are run in simulation with the students as a proxy decision maker donations have not been able to present a perfect ecological validity in the simulation where students are not the actual decision makers who do not use his own money to the benefit of donation and this study is limited to the type of disclosure of financial and non-financial as independent variables means that there are other factors that may influence the decision of donations that are not investigated in this study.

This study aims to examine the differences in ethical attitudes, Machiavellian and gender  between students and lecturers of accounting. The population in this study is the lecturers  and accounting students in University of Riau. The sampling method used in this study is non-probability sampling technique, ie accidental sampling. The results of t test showed no different in the Machiavellian  of ethical decision between students and  lecturers of accounting. Lecturers and students have significant difference in looking at ethics. Genders are not different in view of ethics among lecturers and students of accounting. 

Key word :  ethical attitudes, Machiavellian and gender

This study examines the influence of regret experience and anticipation regret in deciding order aggressiveness when investors buy and sell. This study is an experimental research design with a mix between and within subjects (Experienced Regret-due to act versus Experienced Regret-due to not act) X (Anticipated Regret versus No anticipated regret). This study involved 40 undergraduate students. The results showed that experienced regret and anticipated regret impact order aggressiveness. Investors respond to the experience of regret and anticipation of the same emotions by showing risk averse behavior (low aggressiveness) and risk seeking behavior (high aggressiveness) when selling and buying.

The issue of behavioural considerations in cost allocation has been discussed and debated extensively in behavioural management accounting literature. During the past few decades, researchers have identified a number of behavioural dimensions for cost allocation. This paper reports the results of an empirical study designed to examine the important behavioural considerations of cost allocations. Data for the study is collected from finance managers using a questionnaire survey. The empirical evidence identifies four behavioural considerations which influence cost allocation. The relevance of developing a more comprehensive understanding of the behavioural aspects of cost allocation is becoming important especially in reference to Indian companies.

• Explain why teachers should target behaviors to increase rather than simply attempting to decrease behavior’s
• Illustrate how different prompting strategies can increase wanted behaviors
• Depict the process of shaping
• Characterize the Premack principle and the response deprivation hypothesis
• Explain the concept of behavioral momentum
• Describe self-management
• Illustrate correspondence training
• Explain behavioral contracts and how they are developed
• Token Economy system
• Describe procedures for promoting  the generalization of behavior change
• Explain procedures for promoting the maintenance of behavior change

This study has empirically retest the influence of budgetary participation toward managerial performance that intervened by intrinsic and extrinsic motivation, as well as the study of Mohan et al. (1995), by adding two budgeting system characteristic variable, budget goal clarity and budgetary feedback. Data collection is using mail survey that previously distributed to 700 manager in Indonesian Manufacture Company. 87 (12.43%) returned questionnaire are subsequently analyzed using SEM multivariate technique by assistance of AMOS 4.01 and SPSS 9.0. Result from the study only show that budget feedback has significantly a positive influence toward managerial performance based on positive influence toward managerial performance based on positive impact from intrinsic and extrinsic motivation, and also that intrinsic motivation yield negative and insignificant impact toward managerial performance. Indications that are pseudo participation in budgetary participation with result in budget goal clarity only at planning level and feedback was provided for input controlling responsibility, but not for output.

The purpose of this research is to analyze and evaluate the impact of financial and non-financial information disclosure to donation decision in the nonprofit organization by the individual donor. Using methods of true-experimental research with Posttest-Only Control Design with Completely Randomized Designs-within-subject or CR-p. A total of 16 students selected according to pre-defined categories and divided into 8 groups as proxy decision makers are faced with four manipulation disclosure. Results showed that the average number of the decision against nonprofit donations by individual donors to participants is different between types of disclosure; greater donor preference to non-financial; the decision is based on the type of donation without any disclosure to make sure there are other factors into consideration donor in donating; and this study confirmed the Agency Theory where there is an agency relationship between the donor as principal and NPO as an agent that must be met i...

Tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities. Trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. This reaserch based on slippery slope framework that of tax compliance postulates that citizens " compliance depends on power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical evidence is less clear on power: severe fines may lead towards compliance or even have the opposite effect. This study tested these main assumptions of the slippery slope framework in Riau. The respondents of the study are individual tax payer. 90 individual tax payers participated in this study. The data was analysed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The finding of this study show that power positively related to trust, trust is positively related to voluntary tax compliance, but trust not relation with tax evasion. Power was found to be positively related to enforce compliance, and negatively related to tax evasion. Voluntary compliance negatively related to tax evasion and enforce compliance not significant related to tax evasion