Accountancy Behavior and Behavioral Accountancy Epistimology Review For Clarification

Narimawati, Umi and Mamankusman (2015) Accountancy Behavior and Behavioral Accountancy Epistimology Review For Clarification. ICo-ApICT 2015.

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Behavioral Accountancy and Accountancy Behavior needs to have a clarification because even both of them have different definition but the polling on accountancy student reveals that both of them is difficult to be differentiated. The tracing of the reference that has been used from Siegel/Ramanaukas-Marconi which titled Behavioral Accountancy finds many behavioral aspects of accountancy. Swapping both of them can conclude that the cause of the definition mix is its reference. The use of epistomology, logic and reference tracing approach suggests the implementation of alternative interpretation and the use of behavioral accountancy terms. This research result in critics from behavioral scientist and behavioral accountant to clarify and meet the understanding.

Item Type: Article
Uncontrolled Keywords: epistimology, Accountancy Behavior, Behavioral Accountancy
Subjects: ?? UNIK1542 ??
Divisions: Universitas Komputer Indonesia > Perpustakaan UNIKOM
Date Deposited: 10 Dec 2015 10:25
Last Modified: 31 Jan 2019 10:25

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