Saturday, January 21, 2012

ASSUMPTIONS ABOUT HUMAN BEHAVIOR: HISTORICAL PERSPECTIVE

Humans are complex beings, human behavior is influenced by many factors that can alter the structure of life and human behavior as a form of adaptation to change.

Feudalism and capitalism
Economic system based on social relations have characteristics between those who have power and those who adhere to these powers, and among those who have the resources of production and those who do not have the production resources.
The purpose of the development and history of social relations can be concluded that human behavior characteristics in terms of business, economics, and accounting. Therefore, it appears to understand feudalism and capitalism, which will be constantly changing and evolving in accordance with human needs.

Feudalism
Feudalism is a social relationship based on status obtained from the offspring, ie one's position in society terganrtung of family status where he was born and their origins.
Guild or a union arranged according to their own agreement, where the regulation involves the members of their own and their influence on social relations. It means "a person can not choose their own lives" because of the influence of the feudal system.

OCCURRENCES INDUSTRY GROUP
Started in 1776 by James Watt, with the Industrial Revolution. Namely, that human labor is needed in the construction of a production has been replaced by a steam engine power. Each layer of the workers have a role in the production process, in contrast to the more complex trade unions in the construction of production that are still using human power, so that the results of this machine more than human power.
The Industrial Revolution had the effect of the emergence of new understanding in the economy, which is now the term producer and consumer, and eventually will give birth to the understanding of capitalism.

CAPITALISM VS FEUDALISM
Feudalism schools have differences with the ideology of capitalism, namely:
1. Feudalism still adhered to the traditional economic system, while the understanding of capitalism is to be modern.
2. feudalism less innovative and creative, while capitalism requires innovation and new creations.
3. feudalism economic activity only to the fulfillment of needs, while capitalism is based on planning, and utilization of technology.
4. feudalism there are classes in society, while capitalism there are no classes in society, so that all people have equal opportunities.
5. feudalism thinking based on understanding social and economic justice in Central Europe, whereas there was no kedilan social capitalism, of which there thinking: "we pay for the work, not people".
6. feudalism no economic competition, namely the lazy and the enterprising have the same opportunities, while capitalism there is economic competition, ie if working diligently, will get maximum results.

In the understanding of capitalism will bring new understanding, that one must work hard and always think rationally in his life.

THE PROTESTANT AND CAPITALISM EXISTENCE
Depending on the economic and social public relations in the belief they hold. Influence the development of capitalism led to the nature of entrepreneurship is motivated to work hard, saving, calculating and business development; so it appears high individualistic nature.
Protestants have contributed to the development of understanding of capitalism, because of their belief in God is the same, namely worship, energetic hardworking, frugal, careful, and save for the future.
The influence of capitalism at the root of religious doctrine, that only God can judge human behavior. The emergence of the individual competition is the result of capitalism are also innate evolved into their beliefs. Because understand Calvin assumes that each person should not believe in friendship and not have to cooperate with others, because it may cause damage.
Religious revolution brought pentimg effect on employment and community life. At t last Protestants contributed to the development of capitalism by providing the motivation for work and entrepreneurship, also plays a role in human form is needed to understand capitalism, namely individuals who are honest, thoughtful, individualistic and rational.

PERSPECTIVE IN THE WORK
At the beginning of the Industrial Revolution Darwin's philosophy, namely work diligently, because it will be able to survive by working diligently. Traditional understanding adopted at the beginning of the industry has evolved into a new economic ideology. Namely that all people have equal opportunity to get rich if you work hard.
Management considers that the employee is an asset and a potential capital for the company. Based on the existing relations of human behavior, then the iterative be able to organize and build productive teams, by fulfilling the rights of workers will be able to give satisfaction, so that employees will work optimally and give a positive contribution to the company.

ASSUMPTION OF HUMAN BEHAVIOR
 Classical economic understanding and understanding of classical management thought that the purpose of business activity is able to generate maximum benefit and company employees can be motivated by economic factors. But basic human behavior are lazy and unwilling to try, therefore one of the goals of the company's management is "how the economic boost it can motivate people to work hard?".
Based on these assumptions and human behavior, then the accounting system can form a structure to assist management in maximizing profits, measure and control the execution, and make rational plans.
Because of these objectives, the provision of information for management is very important, because the accounting may provide the information needed and who needs that information.
Modern organization theory put forward different views about the purpose of business enterprise and organizational behaviors, namely "The company's goal is not only one, for example, the company seeks only to maximize profit".
Theory of modern organizations now view that human behavior is complicated, because not only influenced by economic motivation alone, but rather a mixture of social motivation, psychology, and boost the economy and needs.
Seeing these assumptions, then the accounting should be able to provide appropriate information systems, data relevant to all layers of management to be used in decision making. In the future, as a function of varying, ie, planning, supervision, and provision of financial reporting information; the accounting system should be based on knowledge of the complexity of human behavior and understand how humans usually react to the information system provided.
So that accounting can be useful for the modern organization, it must provide not only financial data alone, but must include the provision of management information systems. The accountant who designed the system must understand the basic purpose of the organization based on social, psychological, and economic factors that influence human behavior.