Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)

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Dimensions Of Behavioral Accounting Practice: Evidence From Cultural Community

Authors
Ria Meilan1, *, Retno Cahyaningati1, Fauzan Muttaqien1, Selvia Roos Ana1
1Accounting Major, Institut Teknologi Dan Bisnis Widya Gama Lumajang, Lumajang, Indonesia
*Corresponding author. Email: riameilan88@gmail.com
Corresponding Author
Ria Meilan
Available Online 11 January 2024.
DOI
10.2991/978-94-6463-346-7_12How to use a DOI?
Keywords
Behavioral Accounting Practice; Cultural Community; Traditional Accounting
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
11 January 2024
ISBN
978-94-6463-346-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-346-7_12How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ria Meilan
AU  - Retno Cahyaningati
AU  - Fauzan Muttaqien
AU  - Selvia Roos Ana
PY  - 2024
DA  - 2024/01/11
TI  - Dimensions Of Behavioral Accounting Practice: Evidence From Cultural Community
BT  - Proceedings of the Conference on SDGs Transformation through the Creative Economy: Encouraging Innovation and Sustainability (TCEEIS 2023)
PB  - Atlantis Press
SP  - 58
EP  - 63
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-346-7_12
DO  - 10.2991/978-94-6463-346-7_12
ID  - Meilan2024
ER  -