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
no article
223
Files
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 October 31, 2025, https://insyma.org/proceedings/items/show/535.