Dimensions Of Behavioral Accounting Practice: Evidence From Cultural Community

Ria Meilan (), Retno Cahyaningati (), Fauzan Muttaqien () and Selvia Roos Ana ()
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Ria Meilan: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Accounting Major
Retno Cahyaningati: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Accounting Major
Fauzan Muttaqien: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Accounting Major
Selvia Roos Ana: Institut Teknologi Dan Bisnis Widya Gama Lumajang, Accounting Major

A chapter in Proceedings of the Conference on SDGs Transformation Through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023), 2023, pp 58-63 from Springer

Abstract: Abstract Culture, a reflection of social values and behavior in Indonesian society, significantly influences various aspects of human life, including the role of accounting. This study explores how cultural dimensions impact accounting practices within the Tayub Community in Lumajang, East Java. Employing a qualitative ethnomethodological approach, the research describes the behavioral dimensions of accounting practices among the Gunungan (Tayub) Community members. Data was collected from community insiders serving as key informants, along with family members and related individuals, contributing to the research’s validity. The research seeks to identify the factors motivating the Gunungan (Tayub) Community members to engage in accounting practices. In practice, Gunungan tradition aligns with fundamental accounting concepts, evolving through social construction. Accounting rooted in the Gunungan tradition requires an understanding of the historical context in which the tradition occurs. This comprehension imbues financial transactions during Gunungan events with meaning. It also involves notions of reciprocity, where capital, debts, and receivables play integral roles in the accounting practices of the community. Ultimately, this research sheds light on the intricate relationship between local culture and accounting practices in the Tayub Community.

Keywords: Behavioral Accounting Practice; Cultural Community; Traditional Accounting (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-346-7_12

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DOI: 10.2991/978-94-6463-346-7_12

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