AKANKAH FUNCTIONAL FIXATION TERJADI DIANTARA PARA PENGGUNA INFORMASI AKUNTANSI?

Yie Ke, Feliana (2013) AKANKAH FUNCTIONAL FIXATION TERJADI DIANTARA PARA PENGGUNA INFORMASI AKUNTANSI? In: PERBANAS Accounting Conference, 1-2 November 2013, STIE PERBANAS, Surabaya.

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Abstract

Recently, financial accounting practices in Indonesia experienced some changes in financial reporting due to convergency to IFRS. These changes raise probability of functional fixation in users of financial reporting. Functional fixation phenomenon was established in psychology literature. Previous studies in behaviour and even in accounting related topics provide some evidences about functional fixation. Based on the literature, some solutions are offered to prevent and overcome it.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: functional fixation, IFRS adoption
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economic > Department of Accounting
Depositing User: Yie Ke Feliana 3193
Date Deposited: 23 Apr 2015 05:25
Last Modified: 24 Jun 2015 04:56
URI: http://repository.ubaya.ac.id/id/eprint/24060

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