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Preliminary
Indonesia accounting research developments in the field of behavioral still a
relatively new thing compared to accounting research in other fields. For example,
when compared to research in the areas of financial accounting, to research topics
on the ability of financial ratios to predict stock prices, bankruptcy, and others
then accounting research in the field of behavioral still be said to be lagging
behind. This is understandable considering the accounting subjects keperilakuan1
itself is still relatively new. For example, Accounting Department, Gadjah Mada
University, Yogyakarta, to introduce this subject in 1995. In addition, whether the
behavioral field, which has been the main concern of psychologists, also need to
be studied as accountants, is still debated by accountants themselves.
Apart from the debate that there is, at present, the national curriculum has
included courses in Accounting Behavioral as elective courses. As a consequence,
the necessary resources (accountant) that are ready to develop and teach the
course. Development of the field of behavioral accounting course very dependent
on the results of research conducted. Research can be done for a new idea and
continuing previous research to strengthen or oppose the latest research results.
Therefore, information on the direction of research developments in the field of
behavioral accounting to be very useful for accountants who are interested in
doing research in this field. Behavioral Research in Accounting (Bria) is a special
journal includes studies in the field of behavioral. First published in 1989 by
Accounting, Behavior & Organizations Section of the American Accounting
Association. Before Bria born, researches in the field of behavioral much
publicized accounting prestigious journals other accounting, for example, The
Accounting Review (TAR); Journal of Accounting Research (JAR); and
Accounting, Organizations and Society. However, behavioral research does not
become the main focus of these journals. This study aimed to analyze and
examine the contents and methods of research used in Bria since 1998-2003.
Several other researchers conducting content analysis and research methods in
accounting entries other than Bria can be seen in Table 1
Table 1
Writer
Dyckman dan Zeff
(1984)
Bremser (1986)
Brown et al. (1987)
Research
The Accounting Review
He first 6 decades
Accounting, Organizations, 1976 - 1984
and Society
Auditing: A
Journal
accounting
This study continues a previous study conducted by Kusuma (1999).
Kusuma (1999) analyzed the development of Bria is based on a research topic.
Kusuma (1999) divides the contents of research in Bria into seven topical
categories, namely: (1) Accounting Management, (2) Financial Reporting, (3)
auditing, (4) Ethics, (5) Information System, (6) Methodology, and (7) General
Topics. Research results are as follows:
1. Bria (1989-1993)
There are 44 posts (volume 1-5), with the same proportion of 20% for topics
in the field of Ethics, Auditing and Accounting Management.
2. Bria (1994-1999)
Total posts 95 pieces (volume 6-11), the topic of auditing 30% while 28% of
Management Accounting
In this paper, in addition to the analysis of the topic, the author also includes
information about research methods and types of subjects used in the six years of
the publication of Bria (1998-2003). To obtain a better picture on topics of
research in Bria, the authors make distributions topics using taxonomy Birnberg
and Shield (1989) which has been modified by Meyer and Rigsby (2001). Based
on Meyer and Rigsby (2001) there are 10 categories of research behavioral
namely, (1) Control Managerial, (2) processing accounting information, (3)
Design of Accounting Information Systems, (4) auditing, (5) Sociology
Organizational, (6) Historical / Categorical / Research in the future, (7) Design
Research BAR, (8) Accounting Career Paths, (9) Ethics, (10) Misc. Based on the
Revision Theory and Behavioral Sciences Model In order In accordance with Accounting Context
The first phase: In this phase, behavioral research methods used in the
context of accounting but without the application of behavioral science itself. For
example the research on decisions made the difference between reports using the
LIFO method with a report that uses FIFO method. The second phase: In this
phase, behavioral science theories and models already in use. This research was
done in the early '60s and early to mid 70s. Step three: Research in this phase is
already testing the models and theories of behavioral science in the context of
accounting. Testing theories Brunswik lens is one example. The fourth stage:
Model and behavioral theory has been revised to fit the context of accounting.
After this stage, the testing and improvement of the research started back in two
or three stages.
Behavioral Research in Accounting (Bria) was first published in 1989 by
Accounting, Behavior & Organizations Section of the American Accounting
Association (AAA). Publishing performed in conjunction with the birthday
celebration of the 75th Bria AAA menspesialisasi on articles both empirical
research and nonempirical in the field of behavioral accounting. Prior to the
publication of Bria, behavioral accounting scattered writings on various
accounting prestigious journals such as The Accounting Review (TAR); Journal of
Accounting Research (JAR); Accounting, Organizations and Society; Auditing: A
Journal of Practice & Theory, and others. Research results Meyer & Rigsby
(2001) using taxonomy modifikasian Birnberg & Shield (1989) shows the
research topics is the most sought Information Processing Accounting, Auditing,
and Historical / Categorical / Research in the Future. The study analyzed Bria
period 1989-1998. Currently, all the authors' knowledge, Bria is the only journal
specializing in behavioral accounting posts. This makes Bria is in a unique
position as one of the accounting entries. This unique position makes Bria can be
used as a reference for the development of science degree in behavioral
accounting. Therefore, research on the content of Bria is very useful for obtaining
information on the direction and evolution of behavioral accounting.
Analysis of a journal article is not commonly done by other authors. Though
the information regarding the content and journal articles can give a lot of insight
to the customer journal. Moreover, when this information comes from the journal
which has a unique position in a particular scientific field. Through the analysis of
the article, readers can obtain information about the direction and development of
a field of science. This information can be used as a basis for the establishment of
a science. As the field is a relatively new science in accounting, analysis of the
direction and development of accounting research behavioral will be very helpful
in the development of the art. More conclusive research that can improve
behavioral accounting to be applied in practice. Science does not necessarily
change our practice, often need further justification. Perhaps it is this which
became one of the reasons for the popularity of behavioral accounting
practitioners especially among academics. Unique feature positions Bria, Bria
made as a guide and benchmark the behavioral accounting developments.
Analysis of various articles in journals Bria will greatly help academics and other
parties for the development of the art. Several studies have looked at the direction
and development of accounting behavioral by analyzing the journal Bria is:
Kusuma (1999), analyze the direction and development of research topics Bria
period 1989-1999. Meyer & Rigsby (2001), analyzing the content / topic, research
methods, contributor Butor, quote Bria period 1989-1998. Other researchers who
did a similar analysis methods, but not to the journal Bria can be seen in the table
below.
Table 2
Analysis of Journal of Accounting Not Bria
Writer
Dyckman dan Zeff
(1984)
Bremser (1986)
Brown et al. (1987)
Research
The Accounting Review
He first 6 decades
Accounting, Organizations, 1976 - 1984
and Society
Auditing: A
Journal
accounting
research, classify the various streams in the BAR, or provide insight and
motivation for future research are included in this category.
7. BAR study design, includes articles that discuss how improving the quality of
research BAR either through the selection of subjects, experimental design,
measurement issues, methods of data analysis, and others.
8. The career path of accountants, includes research topics such as turnover, job
satisfaction, mentoring, peer relationships, supervision, and others.
9. Ethics, covering issues relating to ethical conduct in accounting.
10. Other, a field of research that is not included in the nine categories. This
usually includes the well-being of the subject, the stress in the academic
world, and others.
The method used in this study can be divided into: (1) Empirical with the
use of experiments, surveys / questionnaires, and interviews. (2) nonempirical,
when the article is theoretical. Subjects can be divided on the respondent students
and non-students to work as an accountant / auditor, manager, and others. When in
a research article there are two or more types of subjects used, the researchers
insert all the way into the analysis. Analysis of the use of the type of subject is
only applicable to research with empirical research design. In this section will be
presented results of research on the development of Bria for six years (19982003). Analysis of the development of the Bria for six years focused on (1) the
topic / contents of the article, (2) the use of research methods, and (3) the use of
the type of subject, particularly for studies using experimental design and survey /
questionnaire. The analysis does not include articles that are comments. In the
analysis of the development of Bria, the authors classify the topic / contents of the
article using the taxonomy Birnberg & Shield (1989) which has been modified by
Meyer & Rigsby (2001). Table 3 summarizes the data complete development of
the article topic throughout the six years of the publication of Bria. Based on the
data presented in Table 3 shows that none of the topics Bria experiencing
significant development for six years. Some topics remain in demand since the
beginning of the publication of Bria is the Managerial Control, Information
Processing Accounting, Auditing and Accounting Career Paths. The author
believes topic Managerial Control and Accounting Career Paths remain in demand
even though both topics did not appear in the final publication. According to the
author it is quite reasonable considering there are only 6 Bria publishing articles
in 2003. Based on the overall analysis, a topic that is pretty consistent demand is
auditing.
In addition to topics that remain in demand, there is also a topic that shows
the decline in interest. Topics which decreased interest occurs on the topic of
Design Research BAR. Throughout 1998-2001, Bria quite consistently published
articles on this topic (except the Bria publication 1999), but in the last two years
Bria this article is no longer loaded. Meanwhile, the topic of Historical /
Categorical / Future research is a topic whose occurrence is very irregular.
Publishing 6 articles in 1998 was possible because Bria deliberately ran an article
on this topic in the next release of the year. Overall, SIA Design, Organisational
Sociology and Ethics is a topic that is most in demand during 1998-2003 Bria.
The data in Table 3 also shows that there is no progress in the research topics Bria
1998-2003. It can be seen for the past four years, nine categories of articles
beyond existing topics does not arise again. This condition can mean a lack of
interest for mengesplorasi topics beyond the scope of existing or the prudence of
researchers that studies conducted did not deviate from the fields of accounting
itself.
Therefore, the analysis is only based development topics during the last six
years, the conclusion drawn is still very weak. So, I tried to incorporate the results
of the analysis Bria 1989-1998 by Meyer & Rigsby (2001) 3. Analysis results
showed that during 1989-1998 the largest behavioral research fields in Bria is the
Information Processing Accounting (36) Auditing (21), and Managerial Control
(16). While the field is the least desirable Organizational Sociology and Design
SIA. Despite the overlap to 1998, the overall field of behavioral accounting
research in Bria did not experience significant development since 1989-2003.
Thus, the results Meyer & Rigsby (2001) is consistent with the results of our
analysis for the next 6 years.
Table 3
Table 4 shows the use of a research method most widely used for Bria
period 1998-2003. This table shows that the method of the experiment (29
articles) and surveys / questionnaires / interviews (21 articles) is the method most
often used by researchers Bria. The interesting thing is the experiment showed an
increase as compared to the method a favorite method of the survey /
questionnaires / interviews which decreased in the last years of the publication of
Bria. In addition to these two methods, the article is theoretical / nonempirical
occasionally appear in the publication Bria. The case study is a method most
never used all Bria period 1998-2003. The results of this analysis are consistent
with the findings of Meyer & Rigsby (2001) that dominates the experimental
method Bria research throughout 1989-1998.
Table 5 shows the use of the type of the subject of the most widely used for
Bria period 1998-2003. This table shows that accountants / auditors (24 articles),
and students of S-1 (16 articles) is a type of subject that is most widely used by
researchers Bria. The interesting thing is though not many, the use of the S-2 as a
research subject appear consistent from year to year. Group of bankers and
academic groups have not been used for six Bria publishing this period. The group
began to increase non-accountants to use as subjects in the study. Nonakuntan
group is derived from financial statement users, such as managers. These results
did not differ with the analysis of Meyer & Rigsby (2001) who found that
accountants / auditors is the largest research subjects used in the study along Bria
1989-1998.
Conclusions and Recommendations Conclusions
1. Topic / content most frequently published articles throughout 1998-2003 Bria
is the Information Processing Accounting, Auditing and Managerial Control.
Topics of the least publicized for a period that is Sociology Organizational and
Design SIA. These results together with research Meyer & Rigsby (2001)
were analyzed for publication Bria 1989-1998.
2. The research method most frequently used articles Bria throughout 1998-2003
is the experimental method (29 articles) and surveys / questionnaires /
interviews (21 articles). The case study is a method that is never used. These
results are consistent with the findings of Meyer & Rigsby (2001).
3. Type the subject of the most commonly used throughout 1998-2003 Bria is
Accountant / Auditor and Students S-1. Bankers and academic classes is the
type of subject that is never used. These results are also consistent with
research Meyer & Rigsby (2001).
4. The development of Bria for 14 years (1989-2003) in terms of topics,
methods, and the type of research subjects used do not change significantly. It
can be seen from the dominance of the type of topics, methods, and types of
subjects used not experience any difference either from Bria Bria periods
1989-1998 and 1998-2003 periods.
Research limitations
1. This study aims to analyze the development of research in the field of
behavioral accounting by using research published in Bria. In addition to Bria,
behavioral accounting research also distributed in several other journals such
as the Journal of Accounting Research; The Accounting Review; Accounting,
Organization, and Society; and the leading journal of others. To obtain a
complete picture of how the development of behavioral research in the field of
accounting, then the other journals should be included.
2. This study only analyzed the development of research based on topics,
methods, and research subjects were used. To gain more knowledge, the
analysis may use other approaches, such as how to use the type of subject
based research methods, what method is most often used for any research
topic, what articles are most influential studies in Bria, and others.
3. Use of the classification study by Meyer & Rigsby (2001). Although the
classification is complete, but nature is still general classification. For example
in the Design category SIA still be categorized further into several parts, the
Financial SIA Design and Design Management SIA.
Suggestion
1. Analyze developments Bria research using journals outside Bria, so the results
given better reflect the direction of development of accounting behavioral
research.
2. The analysis is not only based on the topics, methods, and research subjects
are used, but also analyze how the use of the type of subjects at each method,
what method is most often used for any research topic, most influential
research articles Bria, and others.
3. Using the classification of a more detailed study. For example in the Design
category SIA still be categorized further into several parts, the Financial SIA
Design and Design Management SIA.
BIBLIOGRAPHY
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Meyer, Michael & Rigsby, J. T. 2001. A Descriptive Analysis of The Content and
Contributors of Behavioral Research in Accounting 1989-1998. Behavioral
Research in Accounting 13: 253-278.
Dyckman, T.R., & S. A. Seff. 1984. Two Decades of the Journal of Accounting
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