Perkembangan Akuntansi Perilaku di Indonesia

Abstract

The study systematically mapped 161 open access journal articles on behavioral accounting from Springer (1995-2025) to understand the direction and development of research in the field of behavioral accounting.1 The analysis included the objectives, methodologies, theories, variables, findings, and strengths and weaknesses of the study, including the themes and categories of behavioral accounting. Results show that the majority of articles focus on individual behavior in accounting decision-making, specifically the relationship between budget pressure and dysfunctional behavior.1 Agency Theory is the most frequently used theoretical framework.1 The dominant methodology is quantitative (30%), followed by qualitative (25%), secondary data analysis (20%), case studies (15%), experiments (10%), and mixed methods (10%).1 Key themes include managerial behavior,  compliance and ethics, social and organizational influence, technological impact, risk management, and sustainability accounting and CSR.1 The study identifies trends, research gaps, and future directions, serving as a fundamental reference for researchers and practitioners.