اطلاعات حسابداری و تصمیم گیری چند فرضیه رفتاری

نویسنده


عنوان مقاله [English]

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چکیده [English]

Having knowledge of the process of individual's decision making are associated with several complexities. The main reason for this problem is the lack of direct study in the process of
decisions.
Hence research and study about the accounting methods,
accounting information and economic decisions also face with difficulties.
This matter has caused the matter of these relation ship to
remained considerably unknown.
Recognizing elements such as the relevane of accounting
information and the value content of accounting in the intellect of decision makers about research around the relationship
accounting information and decision between to be considered as
necessary.
The hypothesis which is rendered in the model at hand strives
to create relationship between the users of accounting information (Decision Makers), relevance of these information in
decision making and the value orientation of acounting in the minds of decision makers, so that the effects of accounting
information upon decisions to be verified. But no detailed experimental tests has been conducted upon these hypotheses.
It is evident that for reaching decisive and clear conclusion,
more researches have to be conducted.