Analisis Perkembangan Riset Akuntansi Keperilakuan Studi Pada Jurnal Behavioral Research In Accounting (1998-2003)
Abstract: This research aims
to analyze growth direction of research in journal of BRIA period 1998-2003.
Growth analysis is done at topic / article content, research method, and
research subject used by writer of article of BRIA 1998-2003. Topic /article
content is classified using taxonomy of Birnberg and Shield (1989) which have
been modified by Meyer and Rigsby (2001). Technics of descriptive analysis were
used to analyze data.
The results show that the most frequent topics written in BRIA as long as
1998-2003 is Accounting Information
Processing, Auditing, and Managerial Control. Most research method used are
experiment (29 articles) and survey/questionaire/interview (21 articles). Type
of subject most often used is accountant /auditor and student S-1. As a whole,
this result not far differ from result of research of Meyer and Rigsby (2001).
Thereby, until 14 year publication of BRIA, there are not growth mean in the
case of topic, method, and used research subject. This results show that we still have opportunities
of doing new research in order to development of behavioral accountancy
science.
Keywords: growth direction of
research, BRIA 1998-2003
Penulis: Tan Ming Kuang, Se
Tin
Kode Jurnal: jpakuntansidd1000104
