Role of psychological structures in accounting-related decision making styles

Document Type : Research Paper


Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran


Decision making can be considered as the brain of an organization and is able to give rise to individuals and organizations. On the other hand, it can lead to their failure. To do so, the aim of the current study is to evaluate psychological effects on accounting-related decision making (decision making styles). To examine psychological structures, these components were applied: shortsightedness, optimization, self-attribution bias, anchoring bias, ambiguity aversion. And to measure accounting-related decision making, decision making styles such as rational, intuitive, dependent, spontaneous and avoidant decision makings were used. In terms of purpose, this research is an applied one, and in terms of the method used for gathering data, it is descriptive-analytical as survey type according to structural modelling attitude. The population of the study is finance directors active in the capital market. To collect data standard questionnaire has been used. In this research, we put the light on the prediction of cause-and-effect relationships among (structure of corporate governance) and health of the company. The results showed that among psychological structures optimization has an influence on the intuitive decision, like that of imaginative power on spontaneous decision making, and self-attribution on spontaneous, avoidant, rational, intuitive, and dependent decision makings. Short-sightedness affects spontaneous, avoidant, and dependent decision making as well.


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Volume 13, Issue 2
July 2022
Pages 387-400
  • Receive Date: 13 November 2021
  • Revise Date: 22 January 2022
  • Accept Date: 10 February 2022