نوع مقاله : مقاله پژوهشی
نویسنده
عضو هیات علمی تمام وقت دانشگاه آزاد اسلامی واحد فیروزکوه، دانشجوی دکترا حسابداری واحد علوم و تحقیقات تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Due to the fact that one of the main environmental factors of behavioral differences could be the culture of a country , so as to understand and guidence of cultural differences can lead to creative business operations and sustainable sources of competitive advantage, also the lack of consideration of cultural differences could be reason many business failures.
Aime of this study has investigated the role of culture in learning and thinking about how people of different cultures in three areas (the probabilities judgment, risk perceptions, risk preference), resulting in a difference in the decision-making of managers in different cultures and then we have studied the role of management accountants in providing information for decision making of managers in different cultures and thus increasing the cultural intelligence, and Finally, examining how cultural studies is to provide guidance towards further attention by researchers in this field.
The present study results has indicate that culture is one of the affecting factors in the decision-making and These factors can lead to bias decisions of working managers in different cultures and also due to the fact that the majority of management accounting information systems are from Western countries and Japan ,It seems that taking attention of cultural differences can be lead the management accounting information systems to more efficient and more accurate decisions making by the management.
کلیدواژهها [English]
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