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Role of psychological structures in accounting-related decision making styles | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 36، دوره 13، شماره 2، مهر 2022، صفحه 387-400 اصل مقاله (1.28 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.25236.2963 | ||
| نویسندگان | ||
| Amir Hosseinzadeh؛ Asgar Pakmaram* ؛ Rasoul Abdi؛ Nader Rezaei | ||
| Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran | ||
| تاریخ دریافت: 22 آبان 1400، تاریخ بازنگری: 02 بهمن 1400، تاریخ پذیرش: 21 بهمن 1400 | ||
| چکیده | ||
| Decision making can be considered as the brain of an organization and is able to give rise to individuals and organizations. On the other hand, it can lead to their failure. To do so, the aim of the current study is to evaluate psychological effects on accounting-related decision making (decision making styles). To examine psychological structures, these components were applied: shortsightedness, optimization, self-attribution bias, anchoring bias, ambiguity aversion. And to measure accounting-related decision making, decision making styles such as rational, intuitive, dependent, spontaneous and avoidant decision makings were used. In terms of purpose, this research is an applied one, and in terms of the method used for gathering data, it is descriptive-analytical as survey type according to structural modelling attitude. The population of the study is finance directors active in the capital market. To collect data standard questionnaire has been used. In this research, we put the light on the prediction of cause-and-effect relationships among (structure of corporate governance) and health of the company. The results showed that among psychological structures optimization has an influence on the intuitive decision, like that of imaginative power on spontaneous decision making, and self-attribution on spontaneous, avoidant, rational, intuitive, and dependent decision makings. Short-sightedness affects spontaneous, avoidant, and dependent decision making as well. | ||
| کلیدواژه‌ها | ||
| Accounting-related decision makings؛ Decision making styles؛ Psychological structures | ||
| مراجع | ||
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