Conceptualization, Construction and Theoretical Relationship Between Neuro Science, Neuro Accounting and Neuro Economics in Pandemic Era

Abstract

This paper aims to know and investigates of conceptualization, construction and theoretical relationship between neuro science, neuro accounting and neuro economics in pandemic era. The main objective of this research is to collect important developments and contributions of efficient market theory and rationality related to neuro science, neuro accounting and neuro economics. Analysis is conducted by using examining library materials or also called library research. Research findings that neuroscience, neuro science, neuro accounting and neuro economics can help investors by Indonesian publicly traded companies during a pandemic. The results suggest that the literature on accounting behavior is converging into a new field, neuro science, neuro accounting and neuro economics, does indeed take place at the investment decision stage. The results of a review of market data in Indonesia also show that the Composite Stock Price Index (JCI) in Indonesia is also very volatile even though it shows lower volatility during the pandemic compared to before the pandemic. Since the emergence of the Covid pandemic in Indonesia in 2020, investor psychology has been greatly influenced by their irrational behavior.