Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds

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SHARIATI MARZIYEH; Rahnamay Roodposhti fereidoon; TALEBNIA GHODRAT ALLAH; ROYAEE RAMEZANALI

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:26 Page(s): 11-30

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Information Journal Paper

Title

Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds

Author(s)

SHARIATI MARZIYEH | Rahnamay Roodposhti fereidoon | TALEBNIA GHODRAT ALLAH | ROYAEE RAMEZANALI | Issue Writer Certificate

Keywords

management accountingQ1

Decision makingQ1

Management accountants' decision makingQ1

connotative meaningQ1

connotationQ1

EvaluationQ1

activityQ1

potencyQ1

connotative meaning dimensionsQ1

management accountants' beliefQ1

management accountants' decision in practiceQ1

Abstract

management accountings Decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountants' Decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: Evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountants' decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountants' Evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management accounts' belief of the suitable decision but only Evaluation and activity have effect on management accountants' decision in practice.

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APA: Copy

SHARIATI, MARZIYEH, Rahnamay Roodposhti, fereidoon, TALEBNIA, GHODRAT ALLAH, & ROYAEE, RAMEZANALI. (2018). Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(26 ), 11-30. SID. https://sid.ir/paper/237983/en

Vancouver: Copy

SHARIATI MARZIYEH, Rahnamay Roodposhti fereidoon, TALEBNIA GHODRAT ALLAH, ROYAEE RAMEZANALI. Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(26 ):11-30. Available from: https://sid.ir/paper/237983/en

IEEE: Copy

MARZIYEH SHARIATI, fereidoon Rahnamay Roodposhti, GHODRAT ALLAH TALEBNIA, and RAMEZANALI ROYAEE, “Metacognition, connotative meaning dimensions and management accountants' decision making: Studying Accounting students' minds,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 26 , pp. 11–30, 2018, [Online]. Available: https://sid.ir/paper/237983/en

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