نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشگاه آزاد اسلامی، واحد آیت الله آملی، گروه حسابداری (مسئول مکاتبات)
2 استاد مدعو در دانشگاه او سی یو آمریکا
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The main objective of this study is to investigate the relationship between the performance of management accounting's techniques and behavioral biases.The dependent variable is the performance of management accounting's techniques - based on budgeting and evaluation of individuals' performance. On the other hand the independent variables are: cognitive dissonance bias, ambiguity aversion bias, framing bias and mental accounting bias. The standard questioner based on studies of Kahenman & Reipe (2004) is used for gathering data.
To test the hypothesizes, Structural Equation Modeling was exploited. The results of the study showed that: There is a meaningful relation between performance of management accounting's techniques and cognitive dissonance, framing bias and mental accounting bias. There isn’t any meaningful relation between performance of management accounting's techniques and ambiguity aversion bias
کلیدواژهها [English]