Yin Yang in Decision Making: A Behavioral Accounting Perspective

Abstract

This research integrates the Yin-Yang philosophy with behavioral accounting to understand the dynamics of human behavior in accounting decision-making. Yin-Yang offers a holistic approach by managing conflict, harmony, emotion, and rationality synergistically. This approach is relevant in the context of globalization, supporting cultural flexibility, and designing more inclusive accounting systems. The results show that the integration of Yin-Yang can enhance team management efficiency, cultural adaptation, and wiser decision-making.