PSIKOLOGI SOSIAL DALAM PENELITIAN AKUNTANSI MANAJEMEN

Abstract

Social Psychology been very meaningful in its application for a
performance management accounting for progress and greatness of a company
through the theories that relate to the motivation and information supported with
its preliminary theory/derivatives is very meentukan for the passage of a health
care company. These writings reveal theory of levels of Aspiration,
PenetapanTujuan Theory, a theory of cognitive dissonance Theory,
Organizational Considerations, the theory of Attribution Theory, Expectancy, and
the theory of Person-environment Fit, all of which support the anticipation of
those effects in companies that can degrade the performance of the company.
This article concludes that the practice of management accounting judgment
and decisions affect not only by providing information, but also by influencing
how boundedly rational individuals search and process this information and
mentally represent their organization and environment.