scholarly journals Behavioural Accounting Explained through Different Factors

2022 ◽  
Vol 20 (1) ◽  
pp. 67
Author(s):  
BASMA BEN NEFISSA BEN NEFISSA ◽  
Faouzi Jilani Jilani
Keyword(s):  
Decision Making ◽  
Organizational Factors ◽  
Financial Statements ◽  
Decision Makers ◽  
Decision Making Process ◽  
Behavioral Accounting ◽  
Positive Theory ◽  
Diverse Range ◽  
Accounting Reports ◽  
The Impact

<p><em> </em><em>The positive theory of accounting initiated by Watts and Zinmerman in 1978 postulates that the purpose of accounting is to describe, explain and predict accounting facts. The major contribution of this theory is to analyze the effect of accounting output on the main recipients of financial statements. However, in spite of its notable contributions, the positive theory of accounting falls short of studying the context in which the decision-making process by agents takes place s. It has been proved that this context conditions the decision-making process. Numerous studies have therefore been interested in the characteristics of the environment, which include both, organizational factors and individual factors that would condition decisions. It is from this perspective that behavioural accounting, a branch of accounting defined by Hofsted and Kinard (1970) as the analysis of the attitudes of accountants andparticularly non-accountants under the prism of the impact of accounting andparticularly accounting reports, has been developed. Thus, in many fields, both accounting and non-accounting, researchers have felt the need to take a closer look at the behavioural dimension, mainly theemotional and cognitive dimensions of decision-makers, particularly executives, because these dimensions have a significant influence on the decision-making process.</em></p><p><em>In the first part of our article, we will therefore show how the development of behavioral research has taken place in many fields. The aim is to prove that man is not a machine and that man’s specificities, both cognitive and emotional, must be rigorously analyzed to avoid unexpected results .Subsequently, we present a more or less diverse range of work on behavioral accounting . Finally, we prove through a careful and rigorous review of the accounting literature that behavioral accounting offers the opportunity for researchers, particularly practitioners, to be apprehended and thus evaluated through different faculties.</em></p>

scholarly journals The impact of information technology in decision making process of companies in Kosovo

2018 ◽  
Vol 51 (1-2) ◽  
pp. 13-23
Author(s):  
Emin Qerim Neziraj ◽  
Aferdita Berisha Shaqiri
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Decision Maker ◽  
Business Process ◽  
New Technologies ◽  
Decision Makers ◽  
Decision Making Process ◽  
Or Organization ◽  
The Impact ◽  
Future Business

Before the decision makers set much higher requirements in the decision-making than ever before due to the environment of decision-makers subject to change under the influence of progress and development of new technologies, networking individual or organization inside and the outside environment, and modern means of communication enabling continuous inflow, flow and sharing of data and information. In these modern conditions the process of collecting, analyzing, selecting data and information to make informed decisions in the context of possible restrictions and the available options, and ultimately making decisions as the basis for future business or behavior, is not simplified. The use of new technologies in the decision-making process provided numerous opportunities to facilitate decisions selection. However, the decision maker should still be able to differentiate which knowledge should be used to serve in decision making, and which models, methods, tools, systems, and procedures to be used in certain situations, with the purpose of successful decision selection. In this paper, we will examine the decision making process during the business process of the companies in Kosovo.

scholarly journals Assessing the Value Extension Adds to Decision- Making Among Natural Resources Leaders

2021 ◽  
Vol 59 (spring 2021) ◽  
Author(s):  
Renata Rimsaite ◽  
Melissa Kreye
Keyword(s):  
Decision Making ◽  
Natural Resources ◽  
Natural Resources Management ◽  
Decision Makers ◽  
Decision Making Process ◽  
Private Forest ◽  
Flexible Tool ◽  
Resources Management ◽  
Extension Professionals ◽  
The Impact

Extension professionals face challenges in quantifying the impact of their efforts in advancing the decision-making process inherent in setting natural resources policy. We developed a flexible tool that measures the impact of improving decision makers’ planning efforts. The tool consists of two sets of survey questions that can be modified to fit an Extension program’s goals. We illustrated how to use the tool by surveying leaders working with private forest owners to advance natural resources management. However, the tool can be of use to Extension professionals across various program areas.

scholarly journals The impact of resources on decision making

2012 ◽  
Vol 26 (4) ◽  
pp. 407-423 ◽  
Author(s):  
Iain M. Boyle ◽  
Alex H.B. Duffy ◽  
R. Ian Whitfield ◽  
Shaofeng Liu
Keyword(s):  
Decision Making ◽  
Decision Makers ◽  
Decision Making Process ◽  
Significant Activity ◽  
Multiple Impacts ◽  
Experience Levels ◽  
Approach Method ◽  
The Impact ◽  
Impact Models ◽  
Insight Into

AbstractDecision making is a significant activity within industry and although much attention has been paid to the manner in which goals impact on how decision making is executed, there has been less focus on the impact decision making resources can have. This article describes an experiment that sought to provide greater insight into the impact that resources can have on how decision making is executed. Investigated variables included the experience levels of decision makers and the quality and availability of information resources. The experiment provided insights into the variety of impacts that resources can have upon decision making, manifested through the evolution of the approaches, methods, and processes used within it. The findings illustrated that there could be an impact on the decision-making process but not on the method or approach, the method and process but not the approach, or the approach, method, and process. In addition, resources were observed to have multiple impacts, which can emerge in different timescales. Given these findings, research is suggested into the development of resource-impact models that would describe the relationships existing between the decision-making activity and resources, together with the development of techniques for reasoning using these models. This would enhance the development of systems that could offer improved levels of decision support through managing the impact of resources on decision making.

scholarly journals The Impact of Management Information Systems on the Administrative Decision-Making Process – An applied study on administrative and technical personnel at King Abdul-Aziz University –: أثر نظم المعلومات الإدارية على عملية اتخاذ القرارات الإدارية – دراسة تطبيقية على الموظفين الإداريين والفنيين بجامعة الملك عبد العزيز –

2021 ◽  
Vol 5 (21) ◽  
pp. 169-152
Author(s):  
Bandar Mubarak Al-Youbi, Kamel Tahar Khoualdi Bandar Mubarak Al-Youbi, Kamel Tahar Khoualdi
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Management Information Systems ◽  
External Environment ◽  
Decision Makers ◽  
Decision Making Process ◽  
Management Information ◽  
Applied Study ◽  
The University ◽  
The Impact

  This study aimed at identifying the impact of management information systems on the administrative decision-making process at King Abdul-Aziz University in Jeddah from the administrative and technical staff standpoint who working at the university. In addition, to achieve this goal the descriptive and analytical approach was used. The problem of the study represents the challenges imposed by the external environment. The questionnaire initial data were distributed and (397) responses were obtained from the sample members. The study revealed several results that the most important to use programs related to management information systems which has a positive and effective impact on decision-making at King Abdul-Aziz University. Based on the results of the study, presenting a number of recommendations, involving the necessity to build databases for management information systems that can be referred to at any time to support administrative decision-makers and employee use them in solving numerous work problems.      

scholarly journals Ethical Decision Making Process of Albanian Accountants: the Impact of Organizational Factors

2015 ◽  
Vol 2 (1) ◽  
pp. 33
Author(s):  
Loreta Bebi ◽  
Brunilda Llaftiu
Keyword(s):  
Decision Making ◽  
Ethical Decision ◽  
Ethical Decision Making ◽  
Organizational Factors ◽  
Developed Countries ◽  
Decision Making Process ◽  
Process Data ◽  
Organizational Variables ◽  
Management Accountants ◽  
The Impact

Taking into consideration the fact that nowadays ethics regarding the accounting profession constitutes one of the most discussed issues all over the world this paper aims to study the impact of organizational variables in the ethical decision-making process of Albanian accountants. Based on the previous researches made mainly in developed countries and as in Albania researches regarding this discipline are extremely rare in this study four organizational variables will be considered:Code of Ethics, industry type, organization size and ethical climate.A sample of about one hundred management accountants who work in Albanian organizations was chosed and they were asked to fill a questionarie regarding these variables and their impact in the ethical decision-making process. Data were entered and processed in SPSS and concluded that these factors have no significant in the ethical decision-making process of the accountants. This study represents a simple contribution for our country as we have an emerging economy for which understanding the factors that influence the ethical decision-making process is crucial.

scholarly journals Testing the impact of personal intelligence on decision-making process for employees of Sudan Academy of Sciences: اختبار أثر الذكاء الشخصي على صناعة القرار:دراسة تطبيقية على أكاديمية السودان للعلوم

2016 ◽  
Vol 2 (8) ◽  
Author(s):  
Muhand Abbas Mokhtar , Adam Ahmed Mousa Hamid
Keyword(s):  
Decision Making ◽  
Decision Makers ◽  
Decision Making Process ◽  
Business Organizations ◽  
Study Population ◽  
Personal Intelligence ◽  
Academy Of Sciences ◽  
The Impact ◽  
Systematic Thinking

The study aimed at testing the impact of personal intelligence on decision-making process for employees of Sudan Academy of Sciences. A questionnaire was designed to collect data from the study population. The SPSS was used for analyzing and testing the hypotheses. Some of the findings of the study are: there is a positive and abstract relationship between personal intelligence and decision-making process and between systematic thinking and decision-making process. The study recommends encouraging employees intelligence in business organizations and suggests conducting further studies for administrative decision makers in business organizations.

scholarly journals Impact of organizational factors on delays in BIM-based coordination from a decision-making view: a case study

2018 ◽  
Vol 24 (1) ◽  
pp. 19-30 ◽  
Author(s):  
Sejun JANG ◽  
Ghang LEE
Keyword(s):  
Decision Making ◽  
Organizational Factors ◽  
Decision Makers ◽  
Information Modeling ◽  
Project Delivery ◽  
Building Information ◽  
Coordination Process ◽  
Decision Making Processes ◽  
The Impact

This study analyzed the impact of organizational factors on delays in building information modeling (BIM)- based coordination for mechanical, electrical, and plumbing (MEP) systems from the decision-making perspective. Recently BIM-based coordination has been regarded as a critical phase in project delivery but suffers from delays during the coordination process. This study investigated three complexity factors that often contribute to coordination delays: the number of participants – the total number of participants involved in a decision-making process for resolving a coordination issue; the level of the decision makers – the highest decision-maker involved in a problem-resolution process; and the heterogeneity of participants –the number of trades related to an issue. Using 95 major coordination issues derived from 11,808 clashes in a case study, the correlations between the coordination time and the complexity factors were analyzed. The coordination time linearly increased as each factor increased. The number of participants had the highest correlation with the coordination time, followed by the level of decision makers and the heterogeneity of participants. The findings stress the significance of integration between BIM and lean approaches, such as Obeya (big room) and Shojinka (flexible manpower line), during BIM-based coordination to expedite decision-making processes and eventually to reduce the coordination time.

scholarly journals Anchoring, the norm reminder effect, and the faithful representation of an entity’s financial position

2021 ◽  
Vol 45 (4) ◽  
pp. 11-24
Author(s):  
Nelli Artienwicz ◽  
Sabina Kołodziej
Keyword(s):  
Decision Making ◽  
Cognitive Biases ◽  
Experimental Studies ◽  
Financial Statements ◽  
Faithful Representation ◽  
Legal Norm ◽  
Behavioral Accounting ◽  
The Impact ◽  
Practical Implications

Purpose: The aim of the paper is to verify the assumptions about the impact of the anchoring effect and the norm reminder effect in accounting decisions, in the case of the freedom of choice left by legal regulations, Methodology/approach: The study was based on a 2 × 2 experimental design and was conducted with 110 working accountants. Findings: The results confirmed the regularities in decision-making identified in psychology, which may influence the quality of the information provided by accountants. Being re-minded of the legal norm concerning the rules for creating write-downs of receivables bur-dened with the risk of non-payment led to a significant increase in accountants’ propensity to create write-downs. Similarly, the anchor used in the experiment showed that introducing a numerical value unrelated to the criteria for the write-down significantly impacted the accountants’ assessment of the percentage value and the write-off. Practical implications: The anchoring and norm reminder effect may affect the quality of the presented numerical information and the fulfillment of the faithful representation requirement in financial statements. Originality/value: The study presented in the article, which concerns the impact of cognitive biases on professional accounting decisions, has not been empirically verified so far in Poland. At the same time, it is one of the few experimental studies within behavioral accounting in Poland. Keywords: anchoring heuristic, legal norm, decision-making, behavioral accounting.

strategi dalam pengambilan keputusan

2019 ◽  
Author(s):  
Suci Handayani Handayani ◽  
Hade Afriansyah
Keyword(s):  
Decision Making ◽  
Imperfect Information ◽  
Economic Value ◽  
Decision Makers ◽  
Decision Making Process ◽  
Administrative Process ◽  
Left Behind ◽  
Information Time ◽  
Complex Matter ◽  
General Individuals

Decision making is one element of economic value, especially in the era of globalization, and if it is not acceptable in the decision making process, we will be left behind. According to Robins, (2003: 173), Salusu, (2000: 47), and Razik and Swanson, (1995: 476) say that decision making can be interpreted as a process of choosing a number of alternatives, how to act in accordance with concepts, or rules in solving problems to achieve individual or group goals that have been formulated using a number of specific techniques, approaches and methods and achieve optimal levels of acceptance.Decision making in organizations whether a decision is made for a person or group, the nature of the decision is often determined by rules, policies, prescribed, instructions that have been derived or practices that apply. To understand decision making within the organization it is useful to view decision making as part of the overall administrative process. In general, individuals tend to use simple strategies, even if in any complex matter, to get the desired solution, because the solution is limited by imperfect information, time and costs, limited thinking and psychological stress experienced by decision makers.

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