Philosophical Foundation

As a field of study that is essentially technical in nature, accounting is, in fact, inseparable from the behavioral aspects of the individuals who practice it. Therefore, the Doctoral Program in Accounting, Faculty of Economics and Business, Udayana University (PDIA-FEB Unud) focuses on the behavioral aspects within accounting. Hofstede (1997) stated that culture is a major factor that determines human behavior. In this regard, PDIA-FEB Unud develops accounting science through behavioral accounting research by providing ample space for studies that explore cultural relevance.