Prioritizing the Role of Effective Psychological Factors in Mental Representation on the Justification of Behavior and the Decision-Making Process of Management Accountants

Document Type : Research Paper

Authors

1 PhD student, Accounting Department, Khomein Branch, Islamic Azad University, Khomein, Iran

2 Associate Professor, Accounting Department, Damavand Branch, Islamic Azad University, Damavand, Iran

3 Assistant Professor, Accounting Department, Khomein Branch, Islamic Azad University, Khomein, Iran

4 Assistant Professor, Department of Psychology, Behshahr Branch, Islamic Azad University, Behshahr, Iran

Abstract

This study explores the role of psychological factors in shaping the mental frameworks that influence the behavior and decision-making of management accountants. Grounded in contingency theory and psychological perspectives, it emphasizes that accounting decisions are influenced by both external and internal psychological characteristics such as motivation, cognition, personality, and social context. Despite growing interest in behavioral aspects of management accounting, prior research is fragmented, often focusing on specific psychological theories. To address this gap, a systematic review and content analysis were conducted to identify key psychological theories relevant to management accountants’ behavior. The research employed a mixed-method approach. The qualitative phase involved identifying 39 sub-theories grouped into four main dimensions—motivational, social, personality, and cognitive—which formed the basis of a conceptual model. In the quantitative phase, using the fuzzy Delphi technique and paired comparison questionnaires with 10 management accounting experts, psychological factors were prioritized. Results indicated that motivational and social factors, particularly goal setting, social comparison, and cognitive dissonance, have the greatest influence on mental frameworks and behavioral justification. The findings highlight the critical role of psychological factors in shaping how accountants process information and make decisions, suggesting that behavioral insights can enhance the quality of judgments, corporate decision-making, and ultimately, competitive advantage. This study underscores the importance of integrating psychological dimensions into management accounting research and practice, offering a behavioral lens for improving performance and decision-making in organizations.

Keywords

Main Subjects

References

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Journal of Accounting Advances
Volume 16, Issue 2
2024
Pages 285-336

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History

  • Receive Date: 07 May 2024
  • Revise Date: 20 January 2025
  • Accept Date: 28 January 2025

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