Behavior Accounting for Public Sector

Sincerity is the starting point for building the desired behavior as explained in this book. The book relating to the complicated issue of financial statements-and the representation of these (including their reporting)-is seldom addressed. The understanding and practice of contextual interpretation is based on the concept of Immanuel Kant. Both the Theory of Planned Behavior and the Theory of Misbehavior have been utilized throughout the research of this paper to construct the representation of the behaviour principle. All reflections have been based on the Ten Commandments of God. The book emphasise the fact that representations of the behavioural principle for financial statements arise from two behavioural dynamics: subudi and durbudi. The behavioural dynamic of subudi is directional and consists of thought, intention and conduct/action. Meanwhile, the behavioural dynamic of durbudi is indirectional. The resultant of directional behavior (aka subudi) is the construction of representation behavioural principles for financial statements encompassing the three mandates of the church (koinonia, diakonia, and marturia) and explained in this book as being TAHIR ILAHI.