The Role of Neuroaccounting (the Science of Neural-based Accounting) in Decision Making

Tri Frida SURYATI, William Indra S. MOODUTO


The present study aims to determine the role of neuroaccounting in decision making. The data collection method is conducted by using interviews, moreover, the data analysis is analyzed by administering the interpretation of subjective understanding of informants which then followed by researchers' reflexivity. The results suggest that principal-agent relationships can occur when the legislature and the executive establish agency relationships in the policy-making process. In the perception of neuroscience; the interest of interest, the limited time of office, the inclination and limitation of knowledge to know all the public needs can be imprinted and settled in the brain, thus, it can create moral hazard and adverse selection of behavior.


Neuroscience; Neuroaccounting; Agency Theory

Full Text:

View PDF


(C) 2010-2022 EduSoft