نوع مقاله : مقاله پژوهشی
نویسندگان
1 استاد دانشگاه شیراز
2 دانشگاه شیراز
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This study for the first time in Iran uses neuroscience to generalize neural accounting issues in accounting. More specifically, it examines the impact of the hemispheres on the decision-making activities of management accountants due to the mediating role of activity risk assessment. The research method is descriptive-survey. The statistical population is management accountants working in the Tehran exchange stock in 2019. For this purpose, 300 questionnaires were designed and distributed among management accountants. Finally 154 items were analyzed using structural equation modeling (SEM) and partial least squares (PLS) approach. The results showed that the total cerebral hemispheres with 55.3 percent have a positive and significant effect on the various decisions of management accountants. The positive effect of the right hemisphere (77.9 percent) was greater than the left hemisphere (77.1 percent). The effect of information about activity risk, as a mediating variable, on the relationship between the cerebral hemispheres and the decision-making of management accountants is also positive and equal to 92.3 percent. The effect of the right hemisphere on risk (+36.3 percent) is less than the effect of the left hemisphere (+37.4 percent). Also, the effect of risk on different management accountants' decisions is positive and significant (33.7 percent). The left and right hemispheres of the brain together directly explain for 8.8 percent of the changes in the decision-making activities of management accountants. Also, the right hemisphere of management accountants posit the greatest impact on human resource and marketing activities, and their left hemisphere has the greatest impact on operational
کلیدواژهها [English]
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