Study Program Specification

The Doctoral Program in Accounting (PSDIA) at the Faculty of Economics and Business, Udayana University, has a scientific specification that emphasizes the development of Behavioral Accounting Research and Cultural Relevance Research in Accounting. This specialization is grounded in the understanding that accounting practice cannot be separated from human behavior as economic and social actors. Through a behavioral approach, students are encouraged to explore how psychological, social, and organizational factors influence accounting decision-making, financial reporting, and corporate governance. The focus of this research is directed toward producing scientific contributions that explain the dynamics of individual and group behavior within the context of modern accounting, while upholding the values of ethics, morality, and social responsibility.

In addition, PSDIA FEB Unud develops research with an orientation toward Cultural Relevance in Accounting as an academic hallmark that distinguishes it from other doctoral programs. This approach positions culture as a key determinant of accounting behavior and financial reporting, in line with Indonesia’s multicultural characteristics. Students are encouraged to investigate the relationship between local cultural values, such as Balinese local wisdom, and national values with accounting practices at both organizational and institutional levels. Through the integration of behavioral and cultural relevance perspectives, graduates are expected to produce transdisciplinary research that not only enriches accounting theory but also provides practical solutions for economic development and the enhancement of societal well-being in a sustainable manner.