Yin Yang in Decision Making: A Behavioral Accounting Perspective

Tjoputri, R. Shinta Amelia and Soeherman, Bonnie and Hananto, Hari (2025) Yin Yang in Decision Making: A Behavioral Accounting Perspective. In: Proceedings of the International Symposium on Management (INSYMA) (Vol 22, 2025), 12 - 15 May, 2025, University of Banking, Ho Chi Minh City, Vietnam.

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Abstract

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.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Decision Making, Behavioral Accounting, Yin-Yang, Wisdom
Subjects:	H Social Sciences > HG Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	SHINTA AMELIA TJOPUTRI
Date Deposited:	16 Jul 2026 08:38
Last Modified:	16 Jul 2026 08:38
URI:	http://repository.ubaya.ac.id/id/eprint/50974

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