Hubungan Akuntansi dengan Perilaku

Hamfri Djajadikerta
Journal article Bina Ekonomi • 2003


Accounting is a product of human invention design by humans for human purposes. Those purposes are variety; include planning, control, investment, employment decision, communication, persuasion, rationalization, coordination, and propaganda. The design and operation of accounting systems for these purposes has all too often been confined to a focus upon the recording and measurement mechanisms appropriate for representing the financial dimensions of capital. Accounting measures and reports the level of behavior (performance) attained by given manager or unit, on the other hand the act itself of measuring and reporting on such behavior induces still other behavior. Thus the act of accounting is a dynamic process, not only behavior observed, measured, and then reported, but new behavior are themselves (including behavior to choose, change or create new accounting systems, accounting methods etc.) created by this process


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Bina Ekonomi

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