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Highlighting the Role of Management Accounting Behavioral Structures

    Authors

    1 Ph.D. Student of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

    2 Associate Professor, Accounting, Islamic Azad University, Bonab Branch, Bonab, Iran

    3 Associate Professor, Department of Accounting, Islamic Azad University, Urmia Branch, Urmia, Iran

    4 Associate Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran

,

Document Type : Research Paper

Abstract

Objective: Behavioral factors of management accounting as providers of information in this center and managers as major users of information are important. The purpose of this research is to validate and measure the behavioral management accounting model and its structures.
Method: The data collection tool is a questionnaire, and for this purpose, 72 experts were selected using available sampling method. The type of research is mixed in terms of the conducting approach, which was used for the qualitative part and to understand the relationship between the structures of the extracted model from the context-based approach and the phenomenological strategy. And for the quantitative part, the method of structural equations has been used to test the hypotheses. For the qualitative validation of the model extracted from the foundation approach, the Delphi method has been used first.
Findings: The results of the research model test show that the path of causal conditions through the phases of motivational psychology and social psychology has a significant relationship. This means that the structures related to motivational psychology and social psychology are influential factors on behavioral management accounting.
Conclusion: Management accounting techniques can influence people's attention by exposing some information and keeping others silent. Also, management accounting techniques can affect how information is visualized mentally and how that information is related to other information in the memory.
Knowledge enhancement: The results of this research can help managers, financial analysts, beneficiaries and other users of financial information to better understand the behavioral context of decision makers in the field of management accounting and help them to make correct managerial, financial and investment decisions.

Keywords

Main Subjects

References
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Financial Accounting Knowledge
Volume 11, Issue 3 - Serial Number 42
September 2024
Pages 27-48
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