Budget Concept: The Reality Of Human Behavior In Budgeting Processes

Ikhsan Budi Riharjo

Abstract


The purpose of this article is to provide an understanding of human behavior that effect the budgeting processes. This is a qualitative study and analysis start from awareness of budgetary concept and performer agent of budgeting process. In Agency theory conflict of budgeting processes make inconsistency and inequality around the principal and the agent. Mind is one that can block the human understanding of the true reality in the budgeting. Humans live in this world as an expression of any opinion issued from the mind. Ego is a form of internal conflict in the budget preparation process. “Adhiluhung” concept is one of the solution for minimizing the effect of human behavior in budgeting process.


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