BEHAVIORAL ACCOUNTING

MASTER OF ACCOUNTING PROGRAM OF FACULTY ECONOMICS & BUSINESS UGM

Instru
ctor:
Office:

Phone
:

Fuad Rahman/Arief Surya

Irawan
Dept Accountancy of FEB
UGM
2nd floor, West-Wing
Bulaksumur, Yogyakarta,
55281
(0274) 548510 (hunting)

Consultation
:
E-Mail

By appointment
arief.surya@ugm.ac.i
d
arief_maykel@yahoo.
com

REQUIRED MATERIALS:____________________________________________________
Siegel, Gary and Marconi-Ramanauskas, Helene, Behavioral Accounting, South
Western, 1989
Additional Materials:
Articles, Journal or handouts which will be given during classes (TBA)
COURSE DESCRIPTION & COURSE
OBJECTIVES__________________________________
Behavioral accounting course is designed to increase students knowledge of
behavioral aspects in accounting. This course tries to encompass all efforts to
analyze the impact of human behavior upon the organization or accounting system
and the vice versa. In order to do so, there will be many papers/research discussion
regarding four functional areas of accounting (financial, managerial, auditing and
tax). It will also try to focus on the judgment/decision making aspects in accounting.
Course objectives:
a. Provide students with knowledge and the understanding of how accounting and
information can influence the decision making
b. Develop and refine students skills in analyzing and interpreting research papers
on behavioral accounting topics
PROCEDURES_____________________________________________________________
Class Format: The class will be conducted as a mix classical/seminar style. In order
to master the material presented, most students will need to prepare, at a
minimum, all of the assigned problems. During class, we will discuss course
readings, issues, and cases. Students should be well prepared for leading the
discussions.
Attendance and Participation: students are expected to attend class and
actively participate in and take a lead in class discussions.
Scholastic Dishonesty:
Any student who commits an act of scholastic dishonesty is subject to discipline.
Scholastic dishonesty includes, but is not limited to, cheating, plagiarism, any act
designed to give unfair to a student or the attempt to commit such acts.

Exam: Mid and Final exams are scheduled during the semester. The exam is
comprehensive; chapters which are being tested can be discussed in class. Final
exam format can be changed into a project based work.
Students particularly who are having disadvantaged by closed book examination
may recover some grounds through the compulsory project. It involves two kinds of
projects (student could choose 1 type of projects). The first project involves a case
study on work-based experience in an attempt to discuss the following problem:
Identify the practice of behavioral accounting aspects in work place, in
particular the way the management/employees handle the problems
The second project consists of a behavioral accounting-based paper on topics
of of your choice. This exercise is not meant to be an official proposal to be. Rather
it meant to be a writing exercise on behavioral aspects of accounting/business.
Both of the projects will require student to analyze the issue critically. The report will
take about 15 20 pages. The project must be submitted by the final exam date.
GRADING STRUCTURE_____________________________________________________
Your grade will be based exclusively on your performance on the assigned
coursework.
ITEM
Assignments/quiz
Seminar &
Discussion
Mid Exam
Final Exam
Total

% OF
GRADE
20.0%
30.0%

LETTER
GRADE
A
A-

OVERALL
REQUIRED %
>90
86 - 90

25.0%
25.0%
100%

B+
B
C

81 85.9
70% - 80.9%
60% - 69.9%

COURSE SCHEDULE________________________________________________________
Sessi
on
1

Dat
e
4/1

11/1

3
4
5

Topic

Source

Descriptio
n
Negotiation
Mind
mapping
Discussion

Syllabus & Introduction: Introduction to behavior

accounting

Ch 1
Ch 2-4

18/1
25/1
1/2

Behavioral concepts & perspectives: psychology

and sociology & Human behavior
Research methods
Financial control
Behavioral aspects of responsibility accounting

8/2

Behavioral aspects of planning and budgeting

Ch 8-9: 9.1

15/2

Behavioral aspects of controlling cost

Ch 10:
10.1

Discussion
Discussion
Presentatio
n
Presentatio
n
Presentatio
n

29/3

Mid-term exam
Behavioral aspects of performance evaluation

Ch 11:

Presentatio

Ch 5
Ch 6: 6.1
Ch 7: 7.1

and decentralization
9

6/3

10

12/3

11

19/3

Behavioral patterns of auditor and internal

control dimensions
Behavioral aspects of decision making & Capital
Budgeting
Behavioral aspects of financial reporting

12

26/3

Communication of accounting information

13

2/4

Behavioral aspects of taxes

14

9/4

Behavioral aspects of HR/CSR Accounting

11.9 Ch
12. 12.2
Ch 13-14:
13.3
Ch 15-16:
Ch 17:
17.3
Ch 18:
18.1
Ch 19:
19.3
Ch 20

n
Presentatio
n
Presentatio
n
Presentatio
n
Presentatio
n
Presentatio
n
Presentatio
n

Final/Project Exam

"They say the chains of habit are too light to be felt until they are too heavy to be
broken. The chains you put around yourself now have enormous consequences as
you go through life. " Warren Buffett