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Information Journal Paper

Title

THE EFFECT OF ACCOUNTING KNOWLEDGE ON THE USE OF OPPORTUNITY COSTS IN RESOURCE ALLOCATION DECISIONS

Pages

  111-130

Abstract

 Information processing theory suggests that KNOWLEDGE STRUCTURE in the long-term memory is formed as a result of education and affects all mental processes. Based on this theory, individuals who have received formal accounting training are expected to have accounting KNOWLEDGE STRUCTURE stored. Since accounting literature is mostly focused on the financial reporting and general accepted accounting principle (GAAP), the OPPORTUNITY COSTs is normally ignored. The main objective of this study is to investigate the relationship between individual accounting knowledge and degree of encountering OPPORTUNITY COSTs in resource allocation decisions, both individually and at professional level. The results of our survey research suggest that individuals with high-accounting knowledge pay less attention to OPPORTUNITY COSTs in resource allocation decisions at professional level in comparison to those of low accounting knowledge. The research also indicates that at individual level, there is no significant difference between the decisions made by two groups of accountants. This study further revealed that considering OPPORTUNITY COSTs in resource allocation decisions depends, to some extent, on the individuals' accounting knowledge.

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    APA: Copy

    NASIRZADEH, FARZANEH, & TORABI FARSANI, R.. (2009). THE EFFECT OF ACCOUNTING KNOWLEDGE ON THE USE OF OPPORTUNITY COSTS IN RESOURCE ALLOCATION DECISIONS. TRANSFORMATIONAL MANAGEMENT JOURNAL (JOURNAL OF MANAGEMENT RESEARCH), 1(1), 111-130. SID. https://sid.ir/paper/154037/en

    Vancouver: Copy

    NASIRZADEH FARZANEH, TORABI FARSANI R.. THE EFFECT OF ACCOUNTING KNOWLEDGE ON THE USE OF OPPORTUNITY COSTS IN RESOURCE ALLOCATION DECISIONS. TRANSFORMATIONAL MANAGEMENT JOURNAL (JOURNAL OF MANAGEMENT RESEARCH)[Internet]. 2009;1(1):111-130. Available from: https://sid.ir/paper/154037/en

    IEEE: Copy

    FARZANEH NASIRZADEH, and R. TORABI FARSANI, “THE EFFECT OF ACCOUNTING KNOWLEDGE ON THE USE OF OPPORTUNITY COSTS IN RESOURCE ALLOCATION DECISIONS,” TRANSFORMATIONAL MANAGEMENT JOURNAL (JOURNAL OF MANAGEMENT RESEARCH), vol. 1, no. 1, pp. 111–130, 2009, [Online]. Available: https://sid.ir/paper/154037/en

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