MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS

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JALILI AREZOO; MOSHIRI ESMAEIL

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:6 Page(s): 41-50

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Information Journal Paper

Title

MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS

Author(s)

JALILI AREZOO | MOSHIRI ESMAEIL | Issue Writer Certificate

Keywords

PERFORMANCE OF MANAGEMENT ACCOUNTING'S TECHNICSQ2

COGNITIVE DISSONANCE BIASQ2

AMBIGUITY AVERSION BIASQ2

FRAMING BIAS AND MENTAL ACCOUNTING BIASQ2

Abstract

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.

Cites

References

MENTAL ACCOUNTING AND THE BALANCED SCORECARD

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APA: Copy

JALILI, AREZOO, & MOSHIRI, ESMAEIL. (2013). MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(6), 41-50. SID. https://sid.ir/paper/238158/en

Vancouver: Copy

JALILI AREZOO, MOSHIRI ESMAEIL. MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(6):41-50. Available from: https://sid.ir/paper/238158/en

IEEE: Copy

AREZOO JALILI, and ESMAEIL MOSHIRI, “MENTAL BIASES IN MANAGEMENT ACCOUNTING CONCEPTS,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 6, pp. 41–50, 2013, [Online]. Available: https://sid.ir/paper/238158/en

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