Menghindari fiksasi akuntansi: determinant adaptasi kognitif terhadap perubahan metode akuntansi
Suandi, Aprilia Beta (Adv.Ainun Na'im, MBA.,Ph.D), Ainun Na'im, MBA.,Ph.D
2006 | Skripsi | S1 Accounting-
Accounting research has provided evidence that individuals display acccounting fixation; that is, their cognitive process does not appropriately adapt to differences in an accounting method. This study presents the results of an experimental test of the hypothesis that cognitive adaptation to a change in accounting method is an ordinal interactive function of three person characteristics: relevant accounting knowledge, general problem-solving ability, and intrinsic motivation to appropriately engage in the decision task. Based on a product-pricing decision task in which participants are provided with product costs reported by two generally-employed product-costing methods (activity-based costing (ABC) and volume-based costing), the results show that the al1 participants did not change their cognitive behavior when there was a change in the costing method. All participants' behavior is consistent with accounting fixation and could not be avoided by those three characteristics. This result might be influenced by many limitations occurred during the experiment.
Kata Kunci : : Accounting fixation; accounting knowledge; intrinsic motivation; decision making
