FACULTY OF ECONOMICS AND BUSINESS

UNIVERSITAS GADJAH MADA

Syllabus: Behavioral Accounting

Instructor:
Office:
Office Hours:
Phone:
Email:
Class Schedule:

Fuad Rakhman, Ph.D.

FEB UGM Room S204
Wednesday, 10:00 - 12:00 or by appointment
(0274) 548510, Extension 137
frakhman@ugm.ac.id
Friday, 07:00 09:30 & 13:30 16:00.

Course Description and Objectives

This course provides students with the understanding of how accounting information affects
human behavior, especially in the organizational context. Behavioral accounting studies issues
on behavioral science and how they affect accounting practices. Students will learn the behavior
of accountants in performing their tasks and preparing/using accounting reports. At the end of
semester, it is expected that students have the ability to conduct applied research in behavioral
accounting.
Learning Method
Learning is the responsibility of students and students are required to read the materials before
class to help them understand the lectures and help create fruitful discussions in the class.
Students are expected to actively participate in every class and interact with each other through
discussions while the role of the instructor is to facilitate the discussions. Assignments will be
given regularly on a weekly basis, both individual and group assignments.
Attendance is critical and will be taken regularly. Students who miss classes will lose the
opportunity to learn and might find difficulties in catching up with the materials. Further, they
will miss the points for class participation through involvement in class discussions. When
missing a class, it is the responsibility of the students to catch up with the materials and not miss
related assignments. Students are responsible for printing the syllabus, hand outs, and other class
materials and bring them to class.
Class Rules
1. Students are required to attend classes regularly and arrive in class on time.
2. Following the Facultys rules, students must attend class at least 10 times (75% x 14 (the
total number of class meeting in one semester)). Otherwise, students will not be allowed
to take the final exam.
3. Cell phones and laptop must be turned off during the class to avoid distractions.

FACULTY OF ECONOMICS AND BUSINESS

UNIVERSITAS GADJAH MADA

Textbook
Siegel, G. and H. Marconi-Ramanauskas. 1989. Behavioral Accounting. South Western.
Additional text:
Belkoui, A. 2002. Behavioral Management Accounting. Quorum Books.
Grade Distribution
Your performance will be evaluated based upon the following parts:
Participation:
20%
Group presentation and assignments:
30%
Mid-term exam:
25%
Final exam:
25%
Conversion
A+:
A:
A-:
B+:
B:
B-:
C+:
C:
D:
E:

95
90-95
85-90
80-85
70-80
65-70
60-65
50-60
40-50
< 40

Academic Integrity
Academic integrity forms a fundamental bond of trust between colleagues, peers, lecturers, and
students, and it underlies all genuine learning. There is no tolerance for plagiarism or academic
dishonesty in any form, including, but not limited to, viewing the exams of others, sharing
answers with others, using books or notes while taking the exam, copying answers or papers, or
passing off someone elses work as ones own. A breach of ethics or act of dishonesty will result
in A FAILURE OF AN ENTIRE COURSE (a grade of E).

FACULTY OF ECONOMICS AND BUSINESS

UNIVERSITAS GADJAH MADA

Tentative Course Schedule

Session
1
2
3
4
5
6
7
8
9
10
11
12
13
14

Topic
Syllabus and Introduction
Behavioral concepts and perspectives
Research methods
Financial control
Behavioral aspects of responsibility accounting
Behavioral aspects of planning and budgeting
Behavioral aspects of controlling costs
MID-TERM EXAM
Behavioral aspects of performance evaluation
Behavioral aspects of auditor and internal control dimensions
Behavioral aspects of decision making
Behavioral aspects of financial reporting
Communication of accounting
Behavioral aspects of taxes
Behavioral aspects of HR/CSR accounting
FINAL EXAM

Chapters
Chapter 2-4
Chapter 5
Chapter 6
Chapter 7
Chapter 8-9
Chapter 10
Chapter 11-12
Chapter 13-14
Chapter 15-16
Chapter 17
Chapter 18
Chapter 19
Chapter 20