MENTAL ACCOUNTING DAN ILUSI KEBAHAGIAAN: MEMAHAMI PIKIRAN DAN IMPLIKASINYA BAGI AKUNTANSI

Elen Rospitadewi, Sujoko Efferin

Abstract


Abstrak: Mental Accounting dan Ilusi Kebahagiaan: Memahami Pikiran dan Implikasinya bagi Akuntansi. Studi ini bertujuan untuk memahami pikiran manusia dalam mencari kebahagiaan. Metode yang digunakan adalah mental accounting. Paradigma penelitian yang digunakan adalah paradigma kritis Neuman dan paradigma spiritual Thich Nhat Hanh. Hasil penelitian menunjukkan adanya kemiripan yang tinggi antara mental accounting dan sistem akuntansi pada organisasi. Dengan memahami proses pengambilan keputusan pada tataran individual, kita dapat memahami pikiran para pengambil keputusan bisnis dalam sebuah organisasi. Peneliti menyimpulkan bahwa upaya menciptakan dunia yang lebih baik tidak cukup hanya dengan mengubah perangkat institusional akuntansi, tetapi membutuhkan perubahan cara berpikir yang fundamental tentang makna kebahagiaan dan spiritualitas.

 

Abstract: Mental Accounting and Illusion of Happiness: Understanding The Mind and Its Implications for Accounting. This study is aimed at understanding people’s mind in their pursuit of happiness. The method used is mental accounting. The research paradigms employed are Neuman’s critical and Thich Nhat Hanh’s spirituality. The results of the study reveal that there are striking similarities between mental accounting and accounting system used in an organization. By understanding decision making processes in individual level, we can understand the mind of decision makers in organizational level. We conclude that in order to create a better world, we need to change not only the institutional framework of accounting, but also to transform fundamentally the way we think about happiness and spirituality.


Keywords


mental accounting; ilusi; kebahagiaan; pikiran; spiritualitas

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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7037

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