Yin Yang in Decision Making: A Behavioral Accounting Perspective

Dublin Core

Title

Yin Yang in Decision Making: A Behavioral Accounting Perspective

Creator

Shinta Amelia Tjoputri, Bonnie Soeherman, Hari Hananto

Proceedings Item Type Metadata

meta_title

Yin Yang in Decision Making: A Behavioral Accounting Perspective

Abstract/Description

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.

publication_date

2025/06/20

pdf_url

https://insyma.org/proceedings/files/articles/Shinta Amelia Tjoputri.pdf

abstract_html_url

https://insyma.org/proceedings/items/show/535

keywords

Decision Making, Behavioral Accounting, Yin-Yang, Wisdom

firstpage

1374

lastpage

1378

issn

3047-857X

conference

Proceedings of the International Symposium on Management (Volume 21, 2024)

Volume

22

publisher_name

Fakultas Bisnis dan Ekonomika, Universitas Surabaya

Author #1

Shinta Amelia Tjoputri

Author #2

Bonnie Soeherman

Author #3

Hari Hananto

no article

223

authors

Shinta Amelia Tjoputri, Bonnie Soeherman, Hari Hananto

Files

Shinta Amelia Tjoputri.pdf

Citation

Shinta Amelia Tjoputri, Bonnie Soeherman, Hari Hananto, “Yin Yang in Decision Making: A Behavioral Accounting Perspective,” Proceedings of the International Symposium on Management (INSYMA), accessed July 1, 2025, https://insyma.org/proceedings/items/show/535.

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