Metacognition and Decision Making in Management Accounting Students
Publish Year: 1399
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-4-16_006
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to determine the effect of metacognition on management accounting students' decision. To reach this aim ۸۳ graduate students of Islamic Azad University of Tehran have been studied in ۲۰۱۷ using three questionnaires. Path analysis and factor analysis have been conducted simultaneously in PLS software. The results show that the correlation between metacognition and management accounting students' decision (what it is) is negative. And also the relationship between metacognition and management accounting students' decision in practice (what it should be) is negative. The study concludes that although metacognitions' aim is to bring out competitive learners, it does not necessarily make innovative decision-makers. Also centralized management in low-privatized countries could affect innovation in decision making
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Authors
Marziyeh Shariati
Phd Candidate, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad university, Tehran, Iran
Ghodratallah Talebnia
Associate Professor, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad university, Tehran, Iran (Corresponding Author)
RamezanAli Royaee
Assistant Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad university, Tehran, Iran
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