CD Lampiran

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_______________. 1997. Commitment in Workplace: Theory Research & Apllication.

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Bacaan Pendukung
Berger, Peter L. 1963. Invitation to Sociology. Garden City, N.Y: Doubleday.
Bruns, W. J. dan D. T. De Coster. 1969. Accounting and Its Behavioral Implications. New
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Akuntansi Keperilakuan

Goffman, Erving. 1963. Behavior in Public Places. New York: Free Press.
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Bab 2
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Aranya dkk. 1990. Accounting Information and The Outcome of Collective Bargaining:
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Arnold, Vicky dan Steve G. Sutton. 1997. Behavioral Accounting Research: Foundations and
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Bacaan Pendukung
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Bab 3
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CD Lampiran

Siegel, Gary and Helena Ramanaukas Marconi. 1989, Behavioral Accounting, SouthWestern Publishing Co. Cincinnati, Ohio.
Weber, Max. 1949, The Methodological of the social sciences (translated and edited by
Edward A. Shield and Henry A. Finch), New York: The Free Press.

Bacaan Pendukung
Barelson, Bernard and Gary A. Steiner. 1964, Human behavior : an inventory of scientific
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Bab 4
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Bacaan Pendukung
Barelson, Bernard dan Gary A. Steiner. 1964. Human Behavior: An Inventory of Scientific
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Akuntansi Keperilakuan

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Bab 5
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Bacaan Pendukung
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Bab 6
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CD Lampiran

Baiman S. 1990. Agency Research in Managerial Accounting: A Second Look. Accounting,

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Bacaan Pendukung
Caplan, Edwin H. 1971. Management Accounting and Behavioral Science. Reading, Mass:
Addison-Wesley.

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Lacatos, I. 1970. Falsification and The Methodology of Scientific Research Programme

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Bab 7
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Experiments on Question Form, Wording and Context. New York: Academic Press.

12

Akuntansi Keperilakuan

Claire Selltiz, Lawrence S. Wrightsman, dan Stuart W. Cook. 1976. Research Methods in Social
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Bab 8
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Annuals of Operations Research 2, 5994.
Day, D.L., Lewin A.Y., dan Li H. 1995. Strategic Leaders or Strategic Groups: A Longitudinal
Data Envelopment Analysis of the US Brewing Industry. European Journal of
Operational Research 80 (3), 619638.
Department of Defense (DoD). 1985. Defense Financial and Investment Review (Juni).
Financial Accounting Standards Board (FASB). 1976. Statement of Financial Accounting
Standards No. 14. Financial Reporting for Segments of a Business Enterprise.
Financial Accounting Standards Board, Stamford, CT.
Financial Accounting Standards Board (FASB). 1987. Statement of Financial Accounting
Standards No. 95, Statement of Cash Flows. Financial Accounting Standards Board,
Stamford, CT.

Bab 9
Referensi
American Accounting Association (AAA). 1956. Committee on Cost Concepts and
Standards. Tentative Statements on Cost Concepts Underlying Reports for
Management Purposes. The Accounting Review, Vol. 31, No. 2, April.

13

CD Lampiran

Higgins, John A. 1952. Responsibility Accounting. The Arthur Andersen Chronical, Vol.
12. No. 2, Arthur Andersen and Co., Chicago, April 1952, 93113.
NAA Bulletin. 1953. The Analysis of Management Cost Variances. Research Series No. 2,
The International Association of Accountants, Agustus.
Siegel, Gary dan Marcony H.R. 1989. Behavioral Accounting. Cincinnati, Ohio: SouthWestern Publishing Co.
Anthony, R. dan Govindarajan, G. 2004. Management Control System. McGraw-Hill.
Halim, A., Thajono, A., dan Husein M.F. 2000. Sistem Pengendalian Manajemen. Yogyakarta:
Penerbit YKPN.

Bacaan Pendukung
American Accounting Association (AAA). 1956. Committee on Cost Concepts and
Standards, Tentative Statements on Cost Concepts Underlying Reports for
Management Purposes. The Accounitng Review, Vol. 31, No. 2, April.
Anthoby, Robert N. dan James S. Reece. 1983. Accounting Text and Cases. Edisi ketujuh,
Bab 23 dan 24, Homewood, III: Richard D. Irwin.
Brand, Rodney H. 1973. MBO Goes to Work in The Public Sector. Harvard Business
review, 51, No. 2, 6574.
Belkaoui, Ahmed. 1981. The Relationship Between Self-disclosure Style and Attitudes
to Responsibility Accounting. Accounting, Organization, and Society, Vol. 6, No. 4,
281289.
Crowningshield, Gerald R. dan Kenneth A. Gorman. 1979. Cost Accounting. Bab 16, Boston:
Hughton Miffin Company.
Ferrara, William. 1964. Responsibility AccountingA Basic Control Concept. Management
Accounting, (Sept.) 667.
Fremgen, J. M. dan S. Liao. 1981. The Allocation of Corporate Indirect Concepts. N. A.
A. Bulletin 46, bagian. 1: 1149.
Higgins, John A. 1952. Responsibility Accounting. The Arthur Andersen Chronical, Vol.
12, No. 2. Arthur Andersen and Co., Chicago, April 1952, 93113.
Hongren, Charles T. 1987. Introduction to Management Accounting. Edisi Ketujuh. Bab 9.
Englewood Cliffs, N.J.: Prentice-Hall.
N. A. A. Research Series No. 22. 1956. Report of Committee on Cost Concepts and
Standards. Accounting Review.
Odiorne, G. 1970. Management Decision by Objective. Englewood Cliffs. N. J.: PrenticeHall.
Pick, John. 1971. Is Responsibility Accounting Irresponsible? The New York Certified
Public Accountant, Juli: 487494.
Rayburn, L. Gayle. 1979. Principles of Cost Accounting with Managerial Applications.
Bab 20. Homewood, III: Richard D. Irwin.

14

Akuntansi Keperilakuan

Shillinglaw, Gordon. 1982. Managerial Accounting. Edisi Kelima. Bab 22. Homewood, III:
Richard D. Irwin.

Bab 10
Referensi
Argyris, C. 1952. The Impacts of Budgets on People. New York: Financial Executives
Foundation, 132.
Anthony G. Hopwood. 1974. An Empirical Study of The Role of Accounting Data in
Performance Evaluation. Empirical Research in Accounting; dan Leadersihp Climate
and The Use of Accounting Data in Performance Evaluation. The Accounting Review,
49:3, 48995.
Borocoll, Peter. 1982. A Field Study Examination of Budgetary Participation and Locus of
Control. The Accounting Review 57, No. 4.
McGregor, D. 1960. The Human Side Enterprise. McGraw-Hill, New York.
Munanandar, M. 2000. Budgeting; Perencanaan Kerja dan Pengawasan Kerja. Edisi Pertama.
Yogyakarta: Penerbit BPFE.
Siegel, Gary dan Marcony H.R. 1989. Behavioral Accounting. Cincinnati, Ohio: SouthWestern Publishing Co.

Bacaan Pendukung
Glenn A. Welsch. Budgeting, Profit Planning, and Control.
James C. Van Horne. Financial Management Policy.
McGregor, D. 1960. The Human Side of Enterprise. New York: McGrawHill.
Richard Brealey dan Steward Myers. 1986. Prinsip-Prinsip Keuangan Perusahaan. Jilid 1.
Tjintjin Fenix Tjendra (penj.). Jakarta: Erlangga.

Bab 11
Referensi
Hongren, Charles. 1982. Cost Accounting. Edisi 5. Englewood Cliffs, N.J.: Prentice Hall.
David Hawkins. 1969. Behavioral Implications of Generally Accepted Accounting
Principles. California Management Review (Musim Dingin), hlm. 2321.
Edwin H. Caplan. 1971. Management Accounting and Behavioral Science. Massachusetts:
Addison Wesley Publishing Company, Reading.
A. Etzioni. 1964. Modern Organizations. Englewood Cliffs, N.J: Prentice-Hall, Inc.

15

CD Lampiran

F.S. Hall. 1974. Organizational Goals: The Status of Theory and Research. Makalah yang
dipresentasikan pada lokakarya mengenai akuntansi keperilakuan, pertemuan tahunan
dari American Institute for Decision Sciences, Atlanta, Georgia. 30 Oktober.
H. Bierman, L.E. Fouraker, dan R.K. Jaedicke. 1961. Use of Probability and Statistics in
Performance Evaluation. The Accounting Review, Juli: hlm. 408417.
John A. Bekett. 1951. An Appraisal of Direct Costing. NACA Bulletin, Sect. 1: hlm. 407
415.
Norwegian Factory. 1960. Human Relations. Vol. 13. hlm. 3.
Selwyn W. Becker dan David O. Green, Jr. 1962. Budgeting and Employee Behavior. Journal
of Business, 35: 4.
Shahid L. Ansari dan Masao Tsuji. 1981. A Behavioral Extension to The Cost Variance
Investigation Decision. Journal of Business Finance and Accounting, 8, No. 4,: hlm.
573589.
Shahid L. Ansari. 1977. An Integrated Approach to Control System Design. Accounting,
Organization, and Society, No. 2, Pergamon Press, Great Britain, hlm. 101112.

Bacaan Pendukung
C. Argyris. 1952. The Impact of Budgets on People. New York: Financial Executives Research
Foundation.
Peter Broconell. 1982. A Field Study Examination of Budgetary Participation and
Organizational Behavior. Accounting, Organization, and Society 8, No. 4., hlm. 307
321.
William J. Bruns Jr. dan John H. Waterhouse. 1975. Budgetary Control and Organization
Structure. Journal of Accounting Research, hlm. 177200.
Eric G. Flamholtz. 1983. Accounting, Budgeting, and Control System in Their Organizational
Context: Theoretical and Empirical Perspectives. Accounting, Organization, and Society
8, No. 2/3: hlm. 153169.
Anthony G. Hopwood. 1976. Accounting and Human Behavior. United Kingdom:
Accountancy Agec Books, 1973 dan Englewood Cliffs, N. J.: Prentice Hall.
Steven Kerr. 1979. Organizational Behavior. Colombus, Ohio; Grid Publishing Co.
D. McGregor. 1960. The Human Side of Enterprise. New York: McGraw-Hill.
Kenneth A. Merchant. 1981. The Design of The Corporate Budgeting System: Influences
on Managerial Behavior and Performance. The Accounting Review 56, No. 4.
David T. Otley. 1978. Budget Use and Managerial Performance. Journal of Accounting
Research 16, No. 1.
Stephen P. Robins. 1983. Organizational Behavior: Concepts, Controversies, and Applications.
Englewood Cliffs, N. J.: Prentice-Hall.
Gary Siegel dan Marcony H.R. 1989. Behavioral Accounting. Cincinnati, Ohio: SouthWestern Publishing Co.

16

Akuntansi Keperilakuan

Bab 12
Referensi
Alvin Zander, 1979. The Psychology of Group Process, Annual Review of Psychology, M.R.
Rosenweig dan Lyman W. Porter (ed). (Palo Alto, Cal: Annual Reviews), hlm. 436.
Cybert dan March, 1963. A Behavioral Theory of The Firm, hlm. 119129.
Daniel J. Isenberg, 1981. Some Effects of Time Pressure on Vertical Structure and Decision
Making Accuracy in Small Groups, Organizational Behavior and Human Performance,
27: 119134.
Jack J. Holder, Jr., 1972. Decision Making by Consensus, Business Horizons: hlm. 4754.
J. P. Campbell, et al., 1970. Managerial Behavior, Performance, and Effectiveness,, New
York: McGraw-Hill.
Marinus J. Bouman, 1984. Expert vs Novice Decision Making in Accounting: A Summary,
Accounting, Organization, and Society, 9, 11: 325327.
Michael Schiff dan Arie Y. Lewin, 1974. Behavioral Aspects of Accounting, Englewood Cliffs,
N. J.: Prentice-Hall, hlm. 1012.
Robert Bloom, Peiter T. Elgers, dan Dennis Murray, 1984. Functional Fixation in Product
Pricing: A Comparison of Individuals and Groups, Accounting, Organization and
Society 9, 11, hlm. 111.
Russel D. Clark, III, 1971. Group Induce Shift Toward Risk: A Critical Appraisal, Psycology
Bulletin, hlm. 251270.
Stephen P. Robbins, 2001. Perilaku Organisasi, edisi sembilan. Alih bahasa oleh Pujaatmaka,
H., dan Molan B, Jakarta: PT Prenhallindo.
Victor H. Vroom dan Philip Yetton, 1973. Leadership and Decision Making, Pitts-burgh:
University of Pittsburgh Press.
William J. Bruns, Jr., 1981, Accounting Review, 43, 3, Juli, hlm. 469478.

Bacaan Pendukung
American Accounting Association, 1966. Statement of Basic Accounting Theory, Sarasota,
Fla.: American Accounting Association.
Allison Hubbard Ashton, 1985. Does Consensus Imply Accuracy in Accounting Studies
of Decision Making? Accounting Review, 60, 2 (April).
D. Tjosvold dan D. K. Deemer, 1980. Effects of Controversy Within A Cooperative of
Competitive Context on Organizational Decision Making, Journal of Applied
Psychology, 65, 5, hlm. 590595.
J. Bower, 1970. Managing The Resource Allocation Process, Divisi Riset, Graduate School
of Business Research, Harvard University.
R. L. Hoffman, 1959. Homogenity of Member Personality and Its Effect on Group Problem
Solving, Journal of Abnormal and Social Psychology.

17

CD Lampiran

Bab 13
Referensi
D. F. Hawkins, 1969. Behavioral Implications of Generally Accepted Accounting Principles,
California Management Review, 12. No. 2 (Musim Dingin), hlm. 1321.
Gary Siegel dan Marcony H. R., 1989. Behavioral Accounting, Cincinnati, Ohio: SouthWestern Publishing Co.
R. W. Ackerman, 1973. How Companies Respond to Social Demands, Harvard Business
Review (JuliAgustus).
V. F. Ridgeway, 1956. Dysfunctional Consequences of Performance Measurements,
Administrative Science Quarterly 1, No. 2 (September), hlm. 240247.

Bacaan Pendukung
D. Nitterhouse, 1981. Effects of Reporting Requirements on The Behavior of Information
Senders, disertasi Ph.D., yang tidak dipublikasikan, Harvard Graduate School of
Business.
Financial Accounting Standards Board, 1978. Economic Consequences of Financial
Accounting Standards, (makalah pilihan).
Flamholtz E. G. dan A. Tsui, 1980. Toward An Integrative Theory of Organizational
Control, Pacific Basin Economic Study Center, makalah berseri No. 14.
H. R. Fogler, 1972. Overkill in Capital Budgeting Technique, Financial Management,
(Musim Semi), hlm. 9296.
James F. Collins, 1978. Financial Reporting Methods and Management Decisions: An
Empirical Examination of Information Inductance, disertasi Ph.D., Northwestern
University, Agustus.
Mary S. Bhar, Lawrence A. Gordon, dan V. K. Narayanan, 1980. Information Inductance:
A Contingency Perspective, dipresentasikan pada pertemuan tahunan dari American
Accounting Association, Boston, Mass.
W. W. Cooper, N. Dopuch, dan T. Keller, 1968. Budgetary Disclosure and Other Suggestion
for Improving Accounting Reports, The Accounting Review (Oktober).

BAB 14
Referensi
Charles T. Hongren, 1977. Cost Accounting: A Managerial Emphasis, edisi keempat,
Englewood Cliffs, N. J.: Prentice-Hall.
Frank S. Bundich, Richard Mojena, dan Thomas Vollman, 1977. Principles of Operations
Research for Management, Homewood, III: Richard D. Irwin, Inc., hlm. 2225.

18

Akuntansi Keperilakuan

Gary Siegel dan Marcony H. R., 1989, Behavioral Accounting, Cincinnati, Ohio: SouthWestern Publishing Co.
James H. Lorie dan Leonard J. Savage, 1955. Three Problems in Rationing Capital, Journal
of Business, 28: 229239.
Lawrence D. Schall dan Charles W. Haley. 1977, Introduction to Financial Management,
New York: McGraw-Hill.
Robert W. Scofield dan Donald R. Domm, 1970. Human Behavior and Administration,
edisi revisi pra-publikasi, Houston, Texas: University of Houston.

Bacaan Pendukung
Burkert R. L., 1971. Recognizing Inflation in The Capital Budgeting Decision, Management
Accounting (November 1971), hlm. 4046.
B. Gold, 1976. The Shaky Foundations of Capital Budgeting, California Management
Review, (Musim Dingin), hlm. 5160.
Gerald A. Fleischer, 1969. Capital Allocation Theory: The Study of Investment Decision, New
York: Appleton-Century-Crofts.
H. R. Fogler, 1972. Overkill in Capital Budgeting Technique, Financial Management,
(Musim Semi), hlm. 9296.
James R. McGurgen, dan R. Charles Moyer, 1979. Managerial Economics, edisi kedua, St.
Paul, Minn: West.
J. A. Hendricks, 1977. Analysis of Risk in Capital Projects, Management Accounting, (April),
hlm. 4144.
J. M. Fremgen, 1973. Capital Budgeting Pratices: A Survey, Management Accounting, (Mei),
hlm. 1925.
W. L. Ferrara dan J. C. Hayya, 1970. Toward Probabilistic Profit Budgets, Management
Accounting, (Oktober 1970), hlm. 2328.

BAB 15
Referensi
A. D. Chambers, Selim, G. M. dan Vinten, G., 1987. Audit Internaling, Commerce Clearing
House, Chicago, IL, hlm. 6873.
B. P. Green dan T. G. Calderon, 1996. Information Privity and The Audit Internal Assessment
of Fraud Risks Factors, Audit Internaling, Musim Semi, hlm. 14.
L. Balheran, 1995. Corporate Culture, The Audit Internal, Agustus, hlm. 5659.
L. B. Sawyer, 1988. Sawyers Audit Internaling, Institute of Audit Internal, Altamonte
Spring FL, hlm. 10671068.
R. L. Ratliff, Wallace, W. A., G.E. Summers, W. G. McFarland, dan J. K. Loebbecke, 1988. Audit
Internaling, Institute of Audit Internal, Altamonte Springs, FL, hlm. 543545.

19

CD Lampiran

V. Z. Brink dan Witt, H., 1982. Audit Internaling, New York: John Wiley & Sons, hlm.
145147.

Bacaan Pendukung
Arens dan Loebbecke, 1984. Audit: An Integrated Approach, edisi kedua, Prentice-Hall
International.
Mulyadi dan Kanaka Puradiredja, 1998. Audit, cetakan pertama, Jakarta: Salemba Empat.

BAB 16
Referensi

AICPA, 1988. Education Requirements for Entry Into the Accounting Profession. New
York, NY.
C. Jeffrey dan N. Weatherholt, 1996. Ethical Development, Professional Development, and
Rule Observance Attitudes: A Study of CPAs and Corporate Accountants. Behavioral
Research in Accounting, hlm. 831.
C. Jeffrey, 1993. Ethical Development of Accounting Students, Non-Accounting Business
Students, and Liberal Arts Students. Issues in Accounting Education, hlm. 8696.
C. Windsor dan N. Ashkanasy, 1995. Moral Reasoning Development and Belief in a just
World as Precursors of Auditor Independence: The Role of Organizational Culture
Perceptions. Proceedings of the Second Annual ABO Research Conferene.
D. Arnold dan L. Ponemon, 1987. Moral Judgment Perspective for the Various Auditing
Judgment Issues. Proceedings of the British Accounting Association, hlm. 4757.
D. Dalton, M. Metzger, dan J. Hill, 1994. The New U.S. Sentencing Commisions Guidelines:
A Wake Up Call For Corporate America. Academy Management Executive, hlm.
716.
D. Finn dan J. Lampe, 1992. A Study of Whistleblowing among Auditors. Professional
Ethics, hlm. 137168.
D. Gnosh dan T. Crain, 1996. Experimental Investigation of Ethical Standards and Perceived
Probability of Audit on Intentional Noncompliance. Behavioral Research in Accounting
8 (Suplemen), hlm. 219244.
D. Hanno dan G. Viotte, 1996. An Analysis of Moral and Social Influences on Taxpayer
Behavior. Behavioral Research in Accounting 8 (Suplemen), hlm. 5775.
D. Kite, T. Louwers, dan R. Radke., 1996. Ethics and Environmental Auditing: An
Investigation of Environmental Auditors Levels of Moral Reasoning. Behavioral
Research in Accounting 8 (Supplement), hlm. 200214.
D. Shaub, Finn, dan P. Munter, 1993. The Effects of Auditors Ethical Orientation on
Commitment and Ethical Sensitivity. Behavioral Research in Accounting 5, hlm.
145169.

20

Akuntansi Keperilakuan

J. Cohen, L. Pant, dan D. Sharp, 1993. Culture-based Ethical Conflicts Confronting

Multinational Accounting Firms. Accounting Horizons, hlm. 113.
J. Gaa dan Ruland, 1997. Ethics in Accounting: An Overview of Issues, Concepts, and
Principles dalam Ethical Issues in Accounting. Sarasota, FL: AAA, mendatang.
J. Gaa, 1986. User Primacy in Financial Statement Reporting Rulemaking: A Social Contract
Approach. The Accounting Review, hlm. 435454.
J. Lampe dan D. Finn, 1992. A Model of Auditors Ethical Decisions Process. Auditing: A
Journal of Theory and Practice, hlm. 3359.
J. Lampe, 1994. The Impacts of Ethics Education in Accounting Currcula. Proceedings of
the Ernst & Young Research on Accounting Ethicss Symposium, hlm. 220236.
J. Piaget, 1966. The Moral Judgment of the Child, New York: Free Press.
J. Schultz, D. Johnson. D. Morris, dan S. Dyrnes, 1993. An Investigation of the Reporting
of Questionable Acts in an International Setting. Journal of Accounting Research:
75103.
J. Sweeney, 1995. The Moral Expertise of Auditors: An Explanatory Analysis. Research on
Accounting Ethics, hlm. 213274.
K. Hooks, S. Kaplan, dan J. Schultz, 1994. Enhancing Communication to Assist in Fraud
Prevention and Detection. Auditing: A Journal of Practice and Theory, hlm. 86117.
K. St. Pierre, E. Nelson, dan A. Gabbin, 1990. A Study of the Ethical Development of
Accounting Majors in Relation to Other Business and Nonbusiness Disciplines. The
Accounting Education Journal, hlm. 2335.
L. Kholberg L., 1969. Stages and Sequences: The Cognitive Developmental Approach to
Socialization, dalam Handbook of Socialization Theory and Reseach, disunting oleh
D. Goslin. Chicago, IL: Rand. McNally.
L. Etherington dan L. Schulting, 1995. Ethical Development of Accountants: The Case of
Canadian Certifeid Management Accountants. Research on Accounting Ethics, hlm.
235251.
L. Ponemon dan D. Gabhart, 1990. Auditor Independence Judgments: A Cognitive
Developmental Model and Experimental Evidence. Contemporary Accounting
Research, hlm. 227251.
L. Ponemon, 1990. Ethical Judgment in Accounting: A Cognitive-Developmental
Perspective. Critical Perspective in Accounting, hlm. 191215.
L. Ponemon, 1992a. Ethical Reasoning and Selection Socialization in Accounting.
Accounting, Organizations and Society, hlm. 239258.
L. Ponemon, 1992b. Auditor Underreporting of time and Moral Reasoning: An Experimental
Lab. Study. Contemporary Accounting Research, hlm. 171189.
M. Fisbein dan I. Ajzen, 1975. Belief, Attitude, Intention, and Behavior: An Introduction
to Theory and Research. Reading, MA: Addison-Westley.
N. B. Macintosh, 1994. Management Accounting and Control System. London: John Wiley
& Sons.

21

CD Lampiran

P. Armstrong, 1987. The Rise of Accounting Controls in British Capitalist Enterprise.

Accounting Organization and Society. 12 (4/5), hlm. 415436.
P. Rummer, 1993. AICPA Toughens Audit Sactions to Rebuild Public Trust. Commercial
Law Bulletin, hlm. 810.
R. Rafalko, 1994. Remaking the Corporation: The 1991 U.S. Sentencing Guideline. Journal
of Business Ethics, hlm. 625636.
Rest, 1986. Moral Development: Advances in Research and Theory. New York: Prager.
Shaub dan J. Lawrence, 1996. Ethics, Experience, and Professional Skepticism: A Situasional
Analysis. Behavioral Research in Accounting 8 (Supplement), hlm. 124157.
Shaub, 1994. An Analysis of Factors Affecting the Cognitive Moral Development of Auditors
and Auditing Students. Journal of Accounting Education, hlm. 124.
T. Louwers, L. A. Ponemon, dan R. R. Radke, 1997. Examining Accountant Ethical Behavior:
A Review and Implications for Future Research, in Behavioral Accounting Research,
Vicky Arnold.

Bacaan Pendukung
C. Jeffrey dan N. Weatherholt, 1996. Ethical Development, Professional Commitment,
and Rule Observance Attitudes: A Study Case of CPAs and Corporate Accountants,
Behavioral Research in Accounting, Vol. 8, hlm. 836.
D. F. Arnold dan L. A. Ponemon, 1991, Internal Auditors Perceptions of Whistle- Blowing
and the Influence of Moral Reasoning: An Experiment. Auditing: A Journal of Practice
and Theory, Vol. 10 No. 2, hlm. 115.
D. W. Finn, L. B. Chonko, dan S. D. Hunt, 1988, Ethical Problem in Public Accounting:
The View from the Top, Journal of Business Ethics 7, hlm. 605615.
D. W. Finn, P. Munter, dan T. E. McCaslin, 1994, Ethical Perceptions of CPAs, Managerial
Auditing Journal, Vol. 9. No. 1, hlm. 2328.
G. Bou-Raad, 2000, Internal Auditors and Value-added Approach: The New Business
Regime, Managerial Auditing Journal, Vol. 15 No. 4, hlm. 182186.
J. Finegan, 1994, The Impact of Personal Values on Judgments of Ethical Behaviour in the
Workplace, Journal of Business Ethics 13, hlm. 747755.
J. M. Kidwell, R. E. Stevens, dan A. L. Bethke, 1987. Differences in Ethical Perceptions
Between Male and Female Managers: Myth or Reality?, Journal of Business Ethics, 6
(6), hlm. 489494.
J. M. Larkin, 2000. The Ability of Internal Auditors to Identify Ethical Dilemmas, Journal
of Business Ethics: 23, hlm. 401409.
J.R. Cohen, L.W. Pant, dan D.J. Sharp, 1996b, Measuring the Ethical Awareness and
Ethical Orientation of Canadian Auditors, Behavioral Research in Accounting, Vol. 8.
Supplement, hlm. 98119.
M. B. Adams, 1994, Agency Theory and the Internal Audit, Managerial Auditing Journal,
Vol. 9 No. 8, hlm. 812.

22

Akuntansi Keperilakuan

M. H. Bazerman, K.P. Morgan, dan G. F. Loewenstein, 1997, The Impossibility of Auditor

Independence, Sloan Management Review, Musim Panas tahun 1997, hlm. 8994.
M. J. Abdolmohammadi dan V. D. Owhoso, 2000, Auditors Ethical Sensitivity and the
Assesment of the Likehood of Fraud, Managerial Finance, Vol. 26 No.11, hlm.
2132.
P. C. Douglas, R.A. Davidson, dan B.N. Schwartz, 2001, The Effect of Organizational Culture
and Ethical Orientation on Accountants Ethical Judgments, Journal of Business Ethics:
34(2) , hlm. 101121.
R. C. Ford dan W. D. Richardson, 1994. Ethical Decision Making: A Review of the Empirical
Literature, Journal of Business Ethics 13, hlm.. 205221.
S. D. Hunt, V.R. Wood, dan L.B. Chonko, 1989. Corporate Ethical Values and Organizational
Commitment in Marketing, Journal of Marketing, Vol. 53 (Juli), hlm. 7990.
S. E. Bonner, 1990, Experience Effect in Auditing: The Role of Task-Specific Knowledge,
The Accounting Review, Vol. 65 No. 1, hlm. 7292.
T. Barnett, K. Bass, dan G. Brown, 1994, Ethical Ideology and Ethical Judgment Regarding
Ethical Issues in Business, Journal of Business Ethics 13, hlm. 469480.
T. E. Damman, 2003, Audit: A Build-in Conflict of Interest, Corporate Board, Vol 24 Issue
128, hlm. 1622.
T. M. Jones, 1991, Ethical Decision Making by Individuals in Organizations: An IssueContingent Model, Academy of Management Review, Vol. 16 No. 2, hlm. 366395.
V. Arnold, J. C. Lampe, dan S. G. Sutton, 1999, Understanding The Factors Underlying
Etrhical Organizations: Enabling Continuous Ethical Improvement, The Journal of
Applied Business Research, Vol. 15. No. 3, hlm. 119.

BAB 17
Referensi
David T. Otley. Teori Kontinjensi pada Akuntansi Manajemen: Pencapaian dan Prognosis.
Accounting, Organization and Society, Volume 5, No. 4, hlm. 413428.
Vijay Govindarajan, 1987. Sebuah Pendekatan Kontinjensi terhadap Implementasi Strategi
pada Level Unit Bisnis: Mengintegrasikan Mekanisme Administratif dengan Strategi.
Academic Business Review, Volume 11, hlm. 828853.

Bacaan Pendukung
B. Wernerfelt, 1984, A Resourced-Based View Of The Firm. Strategic Management Journal,
5(2), hlm. 171180.
G. Foster dan M. Gupta, 1994. Marketing, Cost Management and Management Accounting,
Journal of Management Accounting Research, hlm. 4377.

23

CD Lampiran

George Stalk, Philip Evans, dan Lawrence E. Shulman, 1992, Competing on Capabilities:
The New Rules of Corporate Strategy, Harvard Business Review.
Gordon dan Mieller, 1976. A Contigency Framework for The Design of Accounting
Information Systems, Accounting Organization and Society, hlm. 5659.
Govindarajan dan Fisher, 1990. Strategy, Control System and Resource Sharing: Effects On
BusinessUnit Performance. Academy of Management Journal. 33, hlm. 259285.
J. B. Barney dan E. J. Zajac, 1994., Competitive Organizational Behavior: Toward an
Organizationally-Based Theory of Competitive Advantage. Strategic Management
Journal, diterbitkan Khusus Musim Dingin, 15, hlm. 59.
K. Ward, 1993, Accounting For a Sustainable Competitive Advantage, Management
Accounting 71, 36.
K. Ward, W. Hewson, dan Srikanthan, S, 1992. Accounting For the Competition,
Management Accounting 70, hlm. 1920.
M. Bromwich, 1990, The Case for Strategic Management Accounting Sistem: The Role of
Accounting Information for Strategy in Competitive Markets, Accounting, Organization
and Society 15, hlm. 2746.
R. Chenhall dan D. Morris, 1986, The Impact of Structure, Environment and Interdependence
on The Perceived Usefulness of Management Accounting Sistem. The Accounting
Review LXI (1), hlm. 1635.

BAB 18
Referensi
A. A. Alchain dan H. Demzetz, 1972. Production, Information Cost, and Economic
Organization, American Economic Review 62, No. 5 (Desember), hlm. 777795.
A. D. Chandler, Jr., 1962. Strategy and Structure, Cambridge, Mass: MIT Press. Lihat juga
The Visible Hand: The Managerial Revolution in American Business, Cambridge, Mass:
Harvard University Press, Belknap Press.
A. O. Hirschman, 1970. Exit, Voice, and Loyality: Responses to Decline in Firms, Organization,
and States, Cambridge, Mass: Harvard University Press.
A. L. Wilkins dan W. G. Ouchi, 1983. Efficient Cultures: Exploring The Relationship
Between Culture and Organizational Performance, Administrative Science Quarterly
28, hlm. 468481.
Gary Siegel dan Marcony H.R., 1989. Behavioral Accounting, Cincinnati, Ohio: SouthWestern Publishing Co.
H. Mintzberg, D. Raisinghani, dan A. Theoret, 1976. The Structure of Unstructured
Decision Processes, Administrative Science Quarterly 21, hlm. 246275.
Jesse W. Markham, 1974. Conglomerate Enterprise and Public Policy, (Boston, Mass: Harvard
University) dan Vancil, Ibid.

24

Akuntansi Keperilakuan

J. W. Meyer dan B. Rowan, 1977. Institutionalized Organizations: Formal Structure as Myth

and Ceremony, American Journal of Sociology 83 (1977), hlm. 340363.
K. J. Arrow, 1971. Essays in Theory of Risk Bearing, Chicago: Markham.
L. P. Jennergen, 1981. Decentralization in Organizations, Handbook of Organizational
Design, Vol. 2, (ed.) P. C. Nystrom dan W. H. Starbuck, London: Oxford University
Press.
March dan Olsen, 1979. Ambiguity and Choice in Organizations, H. A. Simon, On The
Concept of Organizational Goal, Administrative Science Quarterly 9, No. 1 (Juni),
hlm. 122.
K. E. Weick, The Social Psychology of Organizations, edisi kedua, Reading Mass: AddisonWesley.
R. F. Vancil, 1980. Managing The Decentralization Firm, Financial Executive (Maret).
R. N. Kaplan, 1982. Management Accounting, Englewood Cliffs, N. J.: Prentice Hall.
Stephens Robins, 1996. Perilaku Organisasi, edisi kedelapan, jilid 1.
S. Kerr, 1975. On The Folly on Rewarding A, While Hoping for B, Academy of Management
Journal 18, No. 4 (Desember), hlm. 769783.

Bab Pendukung
C. T. Hongren, 1982. Managerial Cost Accounting, Englewood Cliffs, N. J.: Prentice-Hall.
M. Hannan dan J. Freeman, The Population Ecology of Organizations, American Journal
of Sociology 82, No. 3, hlm. 929964.
M. W. Meyer, 1982. Bureucratic versus Profit Organization, Research in Organizational
Behavior. Diedit oleh B. M. Straw dan L. L. Cummings, hlm. 89126, Greenwich,
Conn: JAI Press, Inc.
J. Pfeffer, 1972. Size and Composition of Corporate Boards of Directors: The Organization
and Its Environment, Administrative Science Quarterly 17, No. 2 (Juni), hlm.
218228.

BAB 19
Referensi
A. Ikhsan dan H. B. Suprasto, 2008. Teori Akuntansi. Yogyakarta: Penerbit Graha Ilmu.
George Foster, 1986. Financial Statement Analysis. New Jersey: Prentice Hall.
R. Brealey dan S. Myers, 1991. Principles of Corporate Finance, McGraw Hill, New York.
Suwardjono, 1996. Akuntansi Pengantar I: Konsep Proses Penyusunan Laporan Pendekatan
Sistem dan Terpadu. Edisi kedua. Yogyakarta: BPFE.

25

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Bacaan Pendukung
F. Black, M. C. Jensen, dan M. Scholes, 1972. The Capital Assets Pricing Model: Some
Empirical Test, in Jensen (ed.) Studies in the Theory of Capital Markets, New York:
Prager.
M. Sarnat dan H. Levy, 1994. Capital Investment dan Financial Decisions, New Jersey:
Prentice Hall.
Ronald J. Thacker, 1979. Accounting Principles, Edisi kedua, Prentice Hall International
editions.

BAB 20
Referensi
A. Jay, 1976. How to Run a Meeting. Harvard Business Review (Maret): 4357.
A. Dennis Nunamaker, J. Valecich D. Vogel dan J. George, 1991. Electronic Meeting Systems
to Support Group Work. Communications of The ACM 34 (7) : 4061.
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Technology to Support Large Group. Decision Support Systems 5 (2): 139152. A.
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605621.
A. Van de Ven dan A. Delbecq, 1974. The Effectiveness of Nominal, Delphi, and Interacting
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D. N. Kleinmuntz Ashton, J. B. Sulllivan, dan L. A. Tomassini, 1988. Audit Decision
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G. E. Burton, 1987. The Clustering Effect and Idea Generation Phenomenon During
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H. Arrow dan J. F. McGrawth. 1993. Membership Matter: How Member Change and
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Research 24 (Agustus) 334361.

26

Akuntansi Keperilakuan

Hare A. P, 1976. Handbook of Small Group Research. New York: Free Press.
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R. Bostrom, R. Anson, dan V. Clwaon. 1993. Group Facilitation and Group Support System
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Task. Accounting Organization and Society 20 (Juli): 345358.

Bacaan Pendukung
Stephens Robins, 1996. Perilaku Organisasi, edisi kedelapan, jilid 1.
Steve G. Sutton dan Stephen C. Hayne. Judgment and Decision Making, Group Process in
Vicky Arnold dan Steve G. Sutton. 1997. Behavioral Accounting Research: Foundations
and Frontiers. American Accounting Association.

BAB 21
Referensi
A. Schramm, 1973. Channels and Audience, dalam Handbook of Communication, (ed.)
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Bruce Westley dan Malcolm MacLean, 1957. A Conceptual Model for Communication
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E. M. Rogers dan D. L. Kincaid, 1981. Communication Network: Towards A New Paradigm
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E. M. Rogers, 1982. Communication of Innovations: A Cross-Cultural Approach, edisi kedua,
New York: Free Press.

28

Akuntansi Keperilakuan

G. A. Barnett, 1979. Applications of Communication Theory and Cybernetics to Technical

Communication, Journal of Technical Writing and Communication 9, hlm. 337347.
G. R. Klare, 1977. Reading Technical Writing: Some Observations, Technical Communication
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G. Siegel, 1982. How Accounting Majors Perceive The Accounting Profession: A
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H. M. McLuhan, 1964. Gutenberg Galaxy, Toronto: University of Toronto Press dan
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Bacaan Pendukung
F. R. Hartman, 1961. Single and Multiple Channel Communication: A Review of Research
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G. M. Goldhaber, 1983. Organizational Communication, edisi ketiga, (Dubuque, Iowa:
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S. H. Chaffee. 1979, Mass Media versus Interpersonal Channels: The Cybernetic Competition,
(makalah yang dipresentasikan pada Speech Communication Association, Austin,
Texas, November).

29

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BAB 22
Referensi
A. C. Pigou, 1948. The Economics of Welfare, edisi keempat, London: MacMillan and Co.
D. Linowes, 1968. Socio-Economic Accounting, The Journal of Accountancy (November),
hlm. 3742.
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First Niezition Hyda, 2004. Akuntansi Sosial Ekonomi: Pengukuran dan Penilaian,
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K. V. Ramanathan, 1976. Toward A Theory of Corporate Social Accounting, The Accounting
Review (Juli), hlm. 516528.
Larry Ruff, 1972. Economic Common Sense of Pollution, dalam Economics of The
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Gary Siegel dan Marcony H. R., 1989. Behavioral Accounting, Cincinnati, Ohio: SouthWestern Publishing Co.
S. Dilley dan J. Weygant, 1973. Measuring Social Responsibility: An Empirical Test, The
Journal of Accountancy (September), hlm. 6270; R. W. Estes, A Comprehensive Social
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Income Statement, dalam Social Accounting: Theory Issues and Cases; serta (ed.) L. J.
dan L. L Seidler, (Los Angeles, Cal: Melville Publishing Co.).

Bacaan Pendukung
ABT Associates, Inc., 1973. Annual Report and Social Audit.
J. C. Anderson dan A. W. Frankle, 1980. Voluntary Social Reporting: An Iso-Beta Portfolio
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R. Bauer dan D. Fenn, Jr., 1972. The Corporate Social Audit, New York: Russell Sage
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S. L. Buzby dan H. Falk, 1978. A Survey of The Internet in Social Responsibility Information
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S. L. Buzby, 1979. Demand for Social Responsibility Information by University Investors,
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Ernst & Ernst, 1978. Social Responsibility Disclosure, Cleveland: Ernst & Ernst,
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Cost, Advances in Accounting, Vol. 2.

30

Akuntansi Keperilakuan

R. W. Ingram, 1978. An Investigation of The Information Content of (Certain) Social

Responsibility Disclosure, Journal of Accounting Research, (Musim Gugur), hlm.
270285.

BAB 23
Referensi
A. Brooking,1996. Intellectual Capital-Core Asset for the Third Millenium Enterprise.
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A. C. Pigou, 1984. The Economics of Welfare, edisi keempat, London: McMillan and Co.
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B. F. Kiker, 1968. The Historical Roots of the Concepts of Human Capital, Journal of
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Baruch Lev dan Aba Schwartz, 1971, On the Use of the Economic Concepts of Human
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Brummet R. L., et al., 1968. Human Resource Management: a Challenge for Accountants,
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David G. Bowers, 1973. A Review of Rensis Likerts: Improving the Accuracy of P/L Reports
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32

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R. L. Brummet, E. G. Flamholtz, dan W. C. Pyle, 1968. Human Resource Measurement: A

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