Unit VII Article Critique

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Dec 6, 2023

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Page 1 Article Critique Annie Ford Columbia Southern University PSY 1301 Unit VII December 4, 2023
Page 2 Introduction The study conducted by Gempita Asmaul Husna and Sri Trisnaningsih, titled "Concepts of Behavioral Accounting from Psychological, Social, and Human Behavior Aspects," explores the intricate connection between human behavior and accounting practices. In this critique, we delve into various aspects of the research, addressing the methodology employed, the influence of social factors on conformity, the impact of others on behaviors and motivation, neurobiological aspects of emotion and motivation, the generalizability of the findings to various areas of psychology, and the varied responses to social distancing during the ongoing COVID-19 pandemic. Research Methodology The initial examination of the research methodology reveals a lack of explicit detail, leaving readers grappling with questions regarding the study's validity and reliability. An in-depth exploration of the chosen research design, sampling techniques, data collection methods, and statistical analyses is paramount for a comprehensive evaluation of the study. A transparent methodology not only strengthens the study's credibility but also allows for replication and further validation of the findings. Social Factors and Conformity While the article touches upon psychological constructs such as attitudes, motivation, and perceptions, it falls short in providing an explicit discussion on social factors influencing conformity. Concepts such as social identity theory, groupthink, and normative social influence could have been explored to offer a more profound understanding of how individuals conform in
Page 3 various social settings. A more robust integration of social psychology principles would enrich the study's theoretical framework. Impact of Others on Behaviors and Motivation The study emphasizes the role of motivation in the realm of behavioral accounting, yet it does not explicitly address how the presence of others influences behaviors. Especially pertinent during the COVID-19 pandemic, the impact of social distancing measures on individual choices highlights the need for a more nuanced exploration of the interplay between social factors and behavior during a global crisis. Understanding how external influences shape motivation and subsequent behavior is crucial in unraveling the complexities of human responses to unprecedented challenges. Neurobiological Aspects of Emotion and Motivation Surprisingly absent from the article is an exploration of the neurobiological aspects of emotion and motivation. In the context of the pandemic, understanding the structures of the brain involved in emotional responses, such as the amygdala and prefrontal cortex, becomes imperative. Integrating neuroscientific perspectives into the study could significantly enhance its relevance and contribute to a more holistic understanding of the psychological underpinnings of behaviors related to fear and uncertainty during the ongoing crisis. Generalizability to Various Areas of Psychology The article, while insightful, lacks explicit generalizability to various areas of psychology. Expanding the discussion to encompass how the concepts of behavioral accounting connect with cognitive psychology, clinical psychology, or health psychology would enhance the study's applicability across diverse psychological domains. A broader exploration of interdisciplinary
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Page 4 connections would not only strengthen the study's impact but also contribute to the synthesis of knowledge across different branches of psychology. Diverse Responses to Social Distancing The article briefly alludes to the ENRON case as an example, underscoring the consequences of neglecting behavioral accounting principles. However, it falls short of thoroughly examining why some individuals adhere to social distancing measures while others prioritize human interaction. Delving into individual differences, personality traits, and the role of social norms would provide a more nuanced understanding of the diverse responses observed during the pandemic. A psychological lens could unveil the underlying motivations and cognitive processes that drive varied behavioral choices. Conclusion In conclusion, while the study on behavioral accounting offers valuable insights, certain aspects require further development to enhance its relevance to social psychology during the ongoing COVID-19 pandemic. A more explicit and transparent discussion of the research methodology, a deeper exploration of social factors influencing conformity, and the integration of neurobiological perspectives would significantly strengthen the study's contribution to the field. Additionally, addressing the diverse responses to social distancing through a psychological lens would offer a more comprehensive and nuanced analysis, navigating the uncharted waters of human behavior during unprecedented global challenges.
Page 5 Reference: 1. Journal Research of Social Science, Economics & Management. Nov2022, Vol. 2 Issue 4, p512-521. 11p 2. Arfan, I., & Ishak, M. (2010). Akuntansi Keperilakuan. Edisi Dua, Salemba Empat: Jakarta. 3. Halimah, SN, Rahman, F., & Sucipto, S. (2018). Study Of Behavioral Accounting Towards Financial Accounting at Pt Hexindo Adiperkasa, Tbk Branch Samarinda City. JAMDI (Journal of Multi-Dimensional Accounting), 1 (2). 4. Safitri, DZE (2020). Behavioral Accounting in Supporting Financial Accounting in Pt. East Java Regional Development Bank Tbk. Jombang Branch (Doctoral dissertation, STIE PGRI Dewantara). 5. Sari, D., Anastasia, D., Ferdiani, A., & Gajah, RS (2022). Concepts Of Behavioral Accounting from Psychological and Social Psychological Aspects. Research in Accounting Journal (RAJ), 2(2), 264-272. 6. Septiarini, DF (2013). Behavioral Accounting, The Basis of Behavioral Accounting in an Islamic Perspective. Accruals: Journal of Accounting, 5 (1), 45-58. 7. Sutrisna, A., & Abidin, D. (2019). Managerial Behavioral Accounting. Depublish