Tinjauan Sistematis Hindsight Bias Dalam Pengambilan Keputusan Akuntansi Dan Strategi Pencegahannya
DOI:
https://doi.org/10.33751/jmp.v14i1.106Keywords:
Hindsight Bias, Cognitive Bias, Decision-Making, Behavioral Accounting, DebiasingAbstract
SYSTEMATIC REVIEW OF HINDSIGHT BIAS IN ACCOUNTING DECISION-MAKING AND ITS PREVENTION STRATEGIES
The quality of decision-making in accounting plays a crucial role in determining the reliability of financial information and stakeholder trust. However, this process is vulnerable to cognitive biases, particularly hindsight bias, which can distort the evaluation of decisions after outcomes are known. This study aims to identify patterns of hindsight bias occurrence, analyze its impacts, and examine prevention strategies within the accounting context. The method employed is a Systematic Literature Review using the PRISMA approach on 20 Scopus-indexed articles published between 2020 and 2026. The results indicate that hindsight bias consistently affects decision evaluation through ex-post distortion, reduces objectivity, and increases overconfidence. Prevention strategies such as ex-ante documentation, counterfactual thinking, and blind review have proven effective. It is concluded that a multidimensional approach is necessary to minimize bias and enhance the quality of accounting decisions.
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