تاثیر روشهای حسابداری در تصمیمگیری های مدیریت

نویسنده


عنوان مقاله [English]

The effect of Accountiag Alternative on Management Decisions:

چکیده [English]

A growing interest has arisen among accountants in
understanding accounting in relation to the entire business
decision process. They questioned such factors as the role of
accounting in the whole complex process of decision making in
business and what effects, if any, different accounting methods
have on this decision process.

This article presents a theoretical analysis of the relationship
between the accounting and decision-making processes of the
firm. Conditions under which variations in accounting methods
produce different decisions and conditions that, produce no-effect
are analyzed. lack of feedback functional fixation on the part of
decision-makers, and an ill-structured environment can each
contribute to misinterpretation of accounting data.

Although this paper outlines the variables that determine the
Effects of alternative accounting methods on management
decisions, still there is a need for extensive additional research
both to find other important variables and to test them
empirically.