THE EFFECTS OF JUDGMENTAL BIASES ON MANAGERIAL ACCOUNTING TECHNIQUES

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ROODPOSHTI F.R.; NIKOOMARAM H.; JALILI A.

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Journal: MANAGEMENT ACCOUNTING Year:2013 | Volume:6 | Issue:16 Page(s): 75-90

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Title

THE EFFECTS OF JUDGMENTAL BIASES ON MANAGERIAL ACCOUNTING TECHNIQUES

Author(s)

ROODPOSHTI F.R. | NIKOOMARAM H. | JALILI A. | Issue Writer Certificate

Keywords

MANAGERIAL ACCOUNTING TECHNIQUEQ2

OVER CONFIDENCEQ2

OPTIMISMQ2

HINDSIGHTQ2

REPRESENTATIVENESSQ2

Abstract

The main objective of this article is to investigate the effects and consequences of behavioral biases – at the judgmental level – on MANAGERIAL ACCOUNTING TECHNIQUEs. In this respect, the individual judgmental biases – including: OVER CONFIDENCE, OPTIMISM, HINDSIGHT, and REPRESENTATIVENESS biases, - are treated as independent variables, while the MANAGERIAL ACCOUNTING TECHNIQUEs functions– including: Budgeting and Forecasting, Evaluating the undesirable consequences of the risk, Performance Evaluation, Taking Risky Options, Ranking and Weighting the potentiality of the risk in different ventures, and feedback assessment of the risk potentiality, - are considered as dependent variables.The Structural Equation Modeling Technique, with Maximum Accuracy (ML) has been utilized for hypothesis test. The following results are the overall findings:1) The results showed that, there is an opposite relationship between OVER CONFIDENCE and OPTIMISM biases, on one hand, and MANAGERIAL ACCOUNTING TECHNIQUEs on the other hand;2) A meaningful straight linkage between HINDSIGHT bias and MANAGERIAL ACCOUNTING TECHNIQUEs was observed;3) No potential relationship between REPRESENTATIVENESS bias and the dependent variable could be found.

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APA: Copy

ROODPOSHTI, F.R., NIKOOMARAM, H., & JALILI, A.. (2013). THE EFFECTS OF JUDGMENTAL BIASES ON MANAGERIAL ACCOUNTING TECHNIQUES. MANAGEMENT ACCOUNTING, 6(16), 75-90. SID. https://sid.ir/paper/198855/en

Vancouver: Copy

ROODPOSHTI F.R., NIKOOMARAM H., JALILI A.. THE EFFECTS OF JUDGMENTAL BIASES ON MANAGERIAL ACCOUNTING TECHNIQUES. MANAGEMENT ACCOUNTING[Internet]. 2013;6(16):75-90. Available from: https://sid.ir/paper/198855/en

IEEE: Copy

F.R. ROODPOSHTI, H. NIKOOMARAM, and A. JALILI, “THE EFFECTS OF JUDGMENTAL BIASES ON MANAGERIAL ACCOUNTING TECHNIQUES,” MANAGEMENT ACCOUNTING, vol. 6, no. 16, pp. 75–90, 2013, [Online]. Available: https://sid.ir/paper/198855/en

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