Analysis of Accounting Research Development of Behavioral Studies in the

Journal of 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 19982003. 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

Preliminary
Indonesia accounting research developments in the field of behavioral still a
relatively new thing compared to accounting research in other fields. For example,
when compared to research in the areas of financial accounting, to research topics
on the ability of financial ratios to predict stock prices, bankruptcy, and others
then accounting research in the field of behavioral still be said to be lagging
behind. This is understandable considering the accounting subjects keperilakuan1
itself is still relatively new. For example, Accounting Department, Gadjah Mada
University, Yogyakarta, to introduce this subject in 1995. In addition, whether the
behavioral field, which has been the main concern of psychologists, also need to
be studied as accountants, is still debated by accountants themselves.
Apart from the debate that there is, at present, the national curriculum has
included courses in Accounting Behavioral as elective courses. As a consequence,
the necessary resources (accountant) that are ready to develop and teach the
course. Development of the field of behavioral accounting course very dependent
on the results of research conducted. Research can be done for a new idea and
continuing previous research to strengthen or oppose the latest research results.
Therefore, information on the direction of research developments in the field of
behavioral accounting to be very useful for accountants who are interested in
doing research in this field. Behavioral Research in Accounting (Bria) is a special
journal includes studies in the field of behavioral. First published in 1989 by
Accounting, Behavior & Organizations Section of the American Accounting
Association. Before Bria born, researches in the field of behavioral much
publicized accounting prestigious journals other accounting, for example, The
Accounting Review (TAR); Journal of Accounting Research (JAR); and
Accounting, Organizations and Society. However, behavioral research does not
become the main focus of these journals. This study aimed to analyze and
examine the contents and methods of research used in Bria since 1998-2003.
Several other researchers conducting content analysis and research methods in
accounting entries other than Bria can be seen in Table 1

Table 1
Writer
Dyckman dan Zeff

Journal That Reviewed

Period Analysis
Journal
of
Accounting The first 2 decades

(1984)
Bremser (1986)
Brown et al. (1987)

Research
The Accounting Review
He first 6 decades
Accounting, Organizations, 1976 - 1984

Smith dan Krogstad

and Society
Auditing: A

(1984, 1988, 1991)

Brown (1996)

Practice & Theory

Seven prestigious

Journal

of The first 10 years

journal 1976 - 1992

accounting
This study continues a previous study conducted by Kusuma (1999).
Kusuma (1999) analyzed the development of Bria is based on a research topic.
Kusuma (1999) divides the contents of research in Bria into seven topical
categories, namely: (1) Accounting Management, (2) Financial Reporting, (3)
auditing, (4) Ethics, (5) Information System, (6) Methodology, and (7) General
Topics. Research results are as follows:
1. Bria (1989-1993)
There are 44 posts (volume 1-5), with the same proportion of 20% for topics
in the field of Ethics, Auditing and Accounting Management.
2. Bria (1994-1999)
Total posts 95 pieces (volume 6-11), the topic of auditing 30% while 28% of
Management Accounting
In this paper, in addition to the analysis of the topic, the author also includes
information about research methods and types of subjects used in the six years of
the publication of Bria (1998-2003). To obtain a better picture on topics of
research in Bria, the authors make distributions topics using taxonomy Birnberg
and Shield (1989) which has been modified by Meyer and Rigsby (2001). Based
on Meyer and Rigsby (2001) there are 10 categories of research behavioral
namely, (1) Control Managerial, (2) processing accounting information, (3)
Design of Accounting Information Systems, (4) auditing, (5) Sociology
Organizational, (6) Historical / Categorical / Research in the future, (7) Design
Research BAR, (8) Accounting Career Paths, (9) Ethics, (10) Misc. Based on the

above, in addition to continuing research conducted by Kusuma (1999), the

authors also improve methods of analyzing data using taxonomy Birnberg &
Shield (1989) which has been modified by Meyer & Rigsby (2001). The author
also adds information regarding the use of the method and the subject of research
in the six years of the publication of Bria (1998-2003). Thus, the results of this
study are expected to provide richer information for researchers and practitioners
interested in this field. How the direction and development of behavioral
accounting research in Bria last 6 years (1998-2003)? Theoretical Framework
Accounting is a function of providing information that is used for making
economic decisions. Based on this perspective, the accounting information can be
divided into two, financial accounting information and management accounting
information. Financial accounting information intended specifically for external
users, generally it is the investors and creditors. Management accounting
information is intended for internal party, namely the company's management.
The information provided is generally in the form of quantitative namely in
the form of a monetary unit. This is in line with the accounting definition
proposed by the Accounting Principles Board (1970). Accounting is a service
activity. Its function is to provide quantitative information, primarily financial in
nature, about economic entities that is intended to be useful in making economic
decisions. In contrast to the financial and management accounting, accounting
behavioral presenting non financial information. The information provided may
be motivation, turnover rate, attendance, leadership styles, organizational culture,
and others, which are often qualitative. This information can be used as a
companion of financial information, thereby enhancing the ability of users in
decision making. In addition to ensuring that financial information, studying the
behavioral accounting accountants can add insight on when designing and
accounting systems. For example, how participation in budgeting can improve
managerial performance is one of the topics of accounting behavioral which is
currently the most widely studied (Argyris, 1952; Cherrington Cherrington, 1973;
Milani, 1975; Brownell and McInnes, 1986; and others.). Although the results of
behavioral accounting research often still contrary, knowledge of the behavior

aspects of the accounting process to help accountants improve the effectiveness of

the use of accounting data.
As a field of science, behavioral accounting is the application of behavioral
sciences in the context of accounting. The concept of science behavioral used is
psychology, sociology, and social psychology. Unsurprisingly in development,
researches in the field to dominate research in behavioral accounting (Example:
Porter, Steers, Mowday, Boulian, 1974; Jackson, Schuler, 1985; Smith, Kida,
1991). Although relatively new, research in behavioral accounting has been started
by Ferguson, in 1920; Dent later, in 1931; and Argyris, 1952 (Lord, 1989). In its
development, research in this field through several phases. Figure 1 shows how
the stages of development of behavioral accounting research
Use of Behavioral Research Methods

Application Model Theory and Behavioral Sciences and Context Accounting

Test Model Theory and Behavioral Sciences and Context Accounting

Revision Theory and Behavioral Sciences Model In order In accordance with Accounting Context

The first phase: In this phase, behavioral research methods used in the
context of accounting but without the application of behavioral science itself. For
example the research on decisions made the difference between reports using the
LIFO method with a report that uses FIFO method. The second phase: In this
phase, behavioral science theories and models already in use. This research was
done in the early '60s and early to mid 70s. Step three: Research in this phase is

already testing the models and theories of behavioral science in the context of
accounting. Testing theories Brunswik lens is one example. The fourth stage:
Model and behavioral theory has been revised to fit the context of accounting.
After this stage, the testing and improvement of the research started back in two
or three stages.
Behavioral Research in Accounting (Bria) was first published in 1989 by
Accounting, Behavior & Organizations Section of the American Accounting
Association (AAA). Publishing performed in conjunction with the birthday
celebration of the 75th Bria AAA menspesialisasi on articles both empirical
research and nonempirical in the field of behavioral accounting. Prior to the
publication of Bria, behavioral accounting scattered writings on various
accounting prestigious journals such as The Accounting Review (TAR); Journal of
Accounting Research (JAR); Accounting, Organizations and Society; Auditing: A
Journal of Practice & Theory, and others. Research results Meyer & Rigsby
(2001) using taxonomy modifikasian Birnberg & Shield (1989) shows the
research topics is the most sought Information Processing Accounting, Auditing,
and Historical / Categorical / Research in the Future. The study analyzed Bria
period 1989-1998. Currently, all the authors' knowledge, Bria is the only journal
specializing in behavioral accounting posts. This makes Bria is in a unique
position as one of the accounting entries. This unique position makes Bria can be
used as a reference for the development of science degree in behavioral
accounting. Therefore, research on the content of Bria is very useful for obtaining
information on the direction and evolution of behavioral accounting.
Analysis of a journal article is not commonly done by other authors. Though
the information regarding the content and journal articles can give a lot of insight
to the customer journal. Moreover, when this information comes from the journal
which has a unique position in a particular scientific field. Through the analysis of
the article, readers can obtain information about the direction and development of
a field of science. This information can be used as a basis for the establishment of
a science. As the field is a relatively new science in accounting, analysis of the
direction and development of accounting research behavioral will be very helpful

in the development of the art. More conclusive research that can improve
behavioral accounting to be applied in practice. Science does not necessarily
change our practice, often need further justification. Perhaps it is this which
became one of the reasons for the popularity of behavioral accounting
practitioners especially among academics. Unique feature positions Bria, Bria
made as a guide and benchmark the behavioral accounting developments.
Analysis of various articles in journals Bria will greatly help academics and other
parties for the development of the art. Several studies have looked at the direction
and development of accounting behavioral by analyzing the journal Bria is:
Kusuma (1999), analyze the direction and development of research topics Bria
period 1989-1999. Meyer & Rigsby (2001), analyzing the content / topic, research
methods, contributor Butor, quote Bria period 1989-1998. Other researchers who
did a similar analysis methods, but not to the journal Bria can be seen in the table
below.
Table 2
Analysis of Journal of Accounting Not Bria
Writer
Dyckman dan Zeff

Journal That Reviewed

Period Analysis
Journal
of
Accounting The first 2 decades

(1984)
Bremser (1986)
Brown et al. (1987)

Research
The Accounting Review
He first 6 decades
Accounting, Organizations, 1976 - 1984

Smith dan Krogstad

and Society
Auditing: A

(1984, 1988, 1991)

Brown (1996)

Practice & Theory

Seven prestigious

Journal

of The first 10 years

journal 1976 - 1992

accounting

This study aimed to analyze the direction of the development of research

Bria period 1998-2003. Analysis of the development of the Bria for six years
focused on (1) The topic / contents of the article, (2) the use of research methods,
and (3) the use of the type of subject, particularly for studies using experimental
design and survey / questionnaire. The analysis does not include articles that are

comments. This study is also a continuation of a previous study conducted by

Meyer & Rigsby (2001). Previous research analyzed journals Bria period 19891998. Research Methods The research object is the articles in Bria, published in
this issue of the last six years (1998-2003). Analysis 1998-2003 Bria
developments include all articles that are not articles comments. The data analysis
includes three parts: (1) The topic / contents of the article, (2) the use of research
methods, and (3) use of the type of subject.
Topics are classified using the taxonomic Birnberg & Shield (1989) which
has been modified by Meyer & Rigsby (2001). Based Meyer & Rigsby (2001), the
research topics are classified into:
1. Managerial control, is a research which includes aspects of managerial control
system initiated first by Argyris (1952) and developed by Hofstede (1967).
This field of research is generally associated with participation, leadership
style and role of feedback (feedback).
2. The accounting information processing, a field of research that examine the
overall model of the decision or the decision process of the various types of
information consumers.
3. Design accounting information systems, is a study with a broader focus than
the processing of accounting information. This field of research focuses on
aspects related to the activities in the enterprise information system
4. Auditing, including internal and external auditors, is a field of research that
focuses on the various types of expertise of the auditor. According Birnberg &
Shield (1989) (supporting Joyce & libB's, 1982) there are three paradigms in
auditing literature, namely: policy-capturing studies, probabilistic-judgment
studies, and pre-decisional behavior studies.
5. Organizational sociology, a field research aimed to answer the question in a
broad scope. The study, including the areas of which this is a test of
environmental influences on the accounting system of the organization, the
factors that led to the accounting information system changes over time, the
role of accounting in political organizations, and others.
6. Historical / categorical / research in the future, as the name suggests, the
articles were intended to record the evolution of behavioral accounting

research, classify the various streams in the BAR, or provide insight and
motivation for future research are included in this category.
7. BAR study design, includes articles that discuss how improving the quality of
research BAR either through the selection of subjects, experimental design,
measurement issues, methods of data analysis, and others.
8. The career path of accountants, includes research topics such as turnover, job
satisfaction, mentoring, peer relationships, supervision, and others.
9. Ethics, covering issues relating to ethical conduct in accounting.
10. Other, a field of research that is not included in the nine categories. This
usually includes the well-being of the subject, the stress in the academic
world, and others.
The method used in this study can be divided into: (1) Empirical with the
use of experiments, surveys / questionnaires, and interviews. (2) nonempirical,
when the article is theoretical. Subjects can be divided on the respondent students
and non-students to work as an accountant / auditor, manager, and others. When in
a research article there are two or more types of subjects used, the researchers
insert all the way into the analysis. Analysis of the use of the type of subject is
only applicable to research with empirical research design. In this section will be
presented results of research on the development of Bria for six years (19982003). Analysis of the development of the Bria for six years focused on (1) the
topic / contents of the article, (2) the use of research methods, and (3) the use of
the type of subject, particularly for studies using experimental design and survey /
questionnaire. The analysis does not include articles that are comments. In the
analysis of the development of Bria, the authors classify the topic / contents of the
article using the taxonomy Birnberg & Shield (1989) which has been modified by
Meyer & Rigsby (2001). Table 3 summarizes the data complete development of
the article topic throughout the six years of the publication of Bria. Based on the
data presented in Table 3 shows that none of the topics Bria experiencing
significant development for six years. Some topics remain in demand since the
beginning of the publication of Bria is the Managerial Control, Information
Processing Accounting, Auditing and Accounting Career Paths. The author
believes topic Managerial Control and Accounting Career Paths remain in demand

even though both topics did not appear in the final publication. According to the
author it is quite reasonable considering there are only 6 Bria publishing articles
in 2003. Based on the overall analysis, a topic that is pretty consistent demand is
auditing.
In addition to topics that remain in demand, there is also a topic that shows
the decline in interest. Topics which decreased interest occurs on the topic of
Design Research BAR. Throughout 1998-2001, Bria quite consistently published
articles on this topic (except the Bria publication 1999), but in the last two years
Bria this article is no longer loaded. Meanwhile, the topic of Historical /
Categorical / Future research is a topic whose occurrence is very irregular.
Publishing 6 articles in 1998 was possible because Bria deliberately ran an article
on this topic in the next release of the year. Overall, SIA Design, Organisational
Sociology and Ethics is a topic that is most in demand during 1998-2003 Bria.
The data in Table 3 also shows that there is no progress in the research topics Bria
1998-2003. It can be seen for the past four years, nine categories of articles
beyond existing topics does not arise again. This condition can mean a lack of
interest for mengesplorasi topics beyond the scope of existing or the prudence of
researchers that studies conducted did not deviate from the fields of accounting
itself.
Therefore, the analysis is only based development topics during the last six
years, the conclusion drawn is still very weak. So, I tried to incorporate the results
of the analysis Bria 1989-1998 by Meyer & Rigsby (2001) 3. Analysis results
showed that during 1989-1998 the largest behavioral research fields in Bria is the
Information Processing Accounting (36) Auditing (21), and Managerial Control
(16). While the field is the least desirable Organizational Sociology and Design
SIA. Despite the overlap to 1998, the overall field of behavioral accounting
research in Bria did not experience significant development since 1989-2003.
Thus, the results Meyer & Rigsby (2001) is consistent with the results of our
analysis for the next 6 years.
Table 3

Taxonomy Classification Using Articles Birnberg and Shields (1989),

Modifikasian (Meyer & Rigsby, 2001)

Table 4 shows the use of a research method most widely used for Bria
period 1998-2003. This table shows that the method of the experiment (29
articles) and surveys / questionnaires / interviews (21 articles) is the method most
often used by researchers Bria. The interesting thing is the experiment showed an
increase as compared to the method a favorite method of the survey /
questionnaires / interviews which decreased in the last years of the publication of
Bria. In addition to these two methods, the article is theoretical / nonempirical
occasionally appear in the publication Bria. The case study is a method most
never used all Bria period 1998-2003. The results of this analysis are consistent
with the findings of Meyer & Rigsby (2001) that dominates the experimental
method Bria research throughout 1989-1998.

Table 5 shows the use of the type of the subject of the most widely used for
Bria period 1998-2003. This table shows that accountants / auditors (24 articles),
and students of S-1 (16 articles) is a type of subject that is most widely used by
researchers Bria. The interesting thing is though not many, the use of the S-2 as a
research subject appear consistent from year to year. Group of bankers and
academic groups have not been used for six Bria publishing this period. The group
began to increase non-accountants to use as subjects in the study. Nonakuntan
group is derived from financial statement users, such as managers. These results
did not differ with the analysis of Meyer & Rigsby (2001) who found that
accountants / auditors is the largest research subjects used in the study along Bria
1989-1998.
Conclusions and Recommendations Conclusions
1. Topic / content most frequently published articles throughout 1998-2003 Bria
is the Information Processing Accounting, Auditing and Managerial Control.
Topics of the least publicized for a period that is Sociology Organizational and
Design SIA. These results together with research Meyer & Rigsby (2001)
were analyzed for publication Bria 1989-1998.
2. The research method most frequently used articles Bria throughout 1998-2003
is the experimental method (29 articles) and surveys / questionnaires /

interviews (21 articles). The case study is a method that is never used. These
results are consistent with the findings of Meyer & Rigsby (2001).
3. Type the subject of the most commonly used throughout 1998-2003 Bria is
Accountant / Auditor and Students S-1. Bankers and academic classes is the
type of subject that is never used. These results are also consistent with
research Meyer & Rigsby (2001).
4. The development of Bria for 14 years (1989-2003) in terms of topics,
methods, and the type of research subjects used do not change significantly. It
can be seen from the dominance of the type of topics, methods, and types of
subjects used not experience any difference either from Bria Bria periods
1989-1998 and 1998-2003 periods.
Research limitations
1. This study aims to analyze the development of research in the field of
behavioral accounting by using research published in Bria. In addition to Bria,
behavioral accounting research also distributed in several other journals such
as the Journal of Accounting Research; The Accounting Review; Accounting,
Organization, and Society; and the leading journal of others. To obtain a
complete picture of how the development of behavioral research in the field of
accounting, then the other journals should be included.
2. This study only analyzed the development of research based on topics,
methods, and research subjects were used. To gain more knowledge, the
analysis may use other approaches, such as how to use the type of subject
based research methods, what method is most often used for any research
topic, what articles are most influential studies in Bria, and others.
3. Use of the classification study by Meyer & Rigsby (2001). Although the
classification is complete, but nature is still general classification. For example
in the Design category SIA still be categorized further into several parts, the
Financial SIA Design and Design Management SIA.
Suggestion
1. Analyze developments Bria research using journals outside Bria, so the results
given better reflect the direction of development of accounting behavioral
research.

2. The analysis is not only based on the topics, methods, and research subjects
are used, but also analyze how the use of the type of subjects at each method,
what method is most often used for any research topic, most influential
research articles Bria, and others.
3. Using the classification of a more detailed study. For example in the Design
category SIA still be categorized further into several parts, the Financial SIA
Design and Design Management SIA.

BIBLIOGRAPHY
Brown, L. D., J. C.Gardner, & M. A. Vasarhelyi. 1987. An Analysis of The
Research Contributions of Accounting, Organizations and Society, 19761984. Accounting, Organizations and Society 12 (2): 193-204.
Brown. 1996. Influential Accounting Articles, Individuals, Ph. D. granting
institutions and faculties: A citational analysis. Accounting, Organizations and
Society 21 (7/8): 723-754.
Meyer, Michael & Rigsby, J. T. 2001. A Descriptive Analysis of The Content and
Contributors of Behavioral Research in Accounting 1989-1998. Behavioral
Research in Accounting 13: 253-278.
Dyckman, T.R., & S. A. Seff. 1984. Two Decades of the Journal of Accounting
Research. Journal of Accounting Research 22 (1): 225-297. Smith, G., & J. L.
Krogstad. 1984.
Impact of Sources and Authors on Auditing: A Journal of Practice & Theory-A
Citation Analysis. Auditing: A Journal of Practice & Theory 4 (1): 107-117.