1. Nama Mata Kuliah : Akuntansi Keperilakuan
2. Kode Mata Kuliah : AKM616
3. Beban Studi : 3 sks
4. Semester : 3 (tiga)
5. Prasyarat : -
6. Capaian Pembelajaran Mata Kuliah
: Setelah menempuh mata kuliah ini diharapkan mahasiswa dapat memahami konsep bias yang ada dalam proses pengambilan keputusan di bidang akuntansi.
7. Deskripsi Mata Kuliah/Silabus : Akuntansi keperilakuan merupakan studi tentang perilaku akuntan maupun perilaku non-akuntan yang dipengaruhi oleh fungsi atau laporan akuntansi.
AKuntansi keperilakuan mengaplikasikan teori dan metodologi dari ilmu perilaku (behavioral science) untuk mempelajari hubungan antara informasi dan proses akuntansi dengan perilaku manusia (termasuk perilaku organisasi).
8. Atribut Soft Skills : Communication, teamwork, lifelong learning, data- driven problem solver with tech trend awareness.
9. Metode Pembelajaran : 1. Kuliah
2. Presentasi dan Diskusi Kelompok 3. Belajar mandiri
4. Penugasan terstruktur 10. Media Pembelajaran : AULA UNAIR
11. Penilaian Hasil Belajar : Hard Skill 70%; Soft Skill 30%
12. Dosen : PJMK: Prof. Dr. I Made Narsa, M.Si., Ak., CMA., CA Anggota:
13. Referensi Wajib : 1. Ghosh, D. and Boldt, M. N., 2006. The Effect of Framing and Compensation Structure on Seller's Negotiated Transfer Price, Journal of Managerial Issues, Vol. XVIII: 453 – 467.
2. Emby, G. 1994. Framing and Presentation Mode Effects in Professional Judgment: Auditors' Internal Control Judgments and Substantive Testing Decisions. Auditing: A Journal of Practice & Theory. Vol. 13, Supplement: 102 – 115.
3. Cheng, Mandy M., A. K-D. Schultz, P.F.
Luckett, and P. Booth. 2003. The Effects of Hurdle Rates on the Level of Escalation of Commitment in Capital Budgeting. Behavioral Research in Accounting. Vol. 15: 63 – 85.
4. Buxton, M. and R. Rivers. 2014.
Escalation of Commitment: The Effects of Magnitude of Loss, Monitoring and the Presence of an Alternative Investment. Can a Project 90%
Complete be Stopped? Journal of Accounting &
Finance. 2014, Vol. 14 Issue 5, p72-85.
5. Lindquist, Tim M. 1995. Fairness as an
Antecedent to Participative Budgeting:
Examining the Effects of Distributive Justice, Procedural Justice and Referent Cognitions on Satisfaction and Performance. JMAR. P122-149.
