با همکاری مشترک دانشگاه پیام نور و انجمن عصب روان‌شناسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشگاه حضرت معصومه (س)، قم، ایران

2 کارشناسی ارشد مدیریت بازرگانی، باشگاه پژوهشگران جوان و نخبگان، واحد آبادان ، دانشگاه آزاد اسلامی، آبادان، ایران.

چکیده

در علوم اعصاب تصمیم‌گیری یک فرایند حسی محسوب شده که در قشر مغز آغاز می‌شود. در هنگام تصمیم‌گیری اطلاعات حسی باید تفسیر و به رفتار تبدیل شوند. در همین راستا پژوهش حاضر تلاش کرده است اثرات یک شاخه جدید از علوم اعصاب (عصب حسابداری) بر تصمیمات مالی و بودجه‌ای را مورد مطالعه و بررسی قرار دهد. این پژوهش به لحاظ هدف کاربردی و به لحاظ روش گردآوری داده‎ها توصیفی-پیمایشی، از نوع همبستگی است. داده‌های پژوهش از طریق توزیع پرسش‎نامه بین 245 سرمایه‌گذار حقیقی فعال در بورس اوراق بهادار تهران گردآوری‌شده است. تحلیل داده‌ها با استفاده از مدل‌سازی معادلات ساختاری انجام شده است. این پژوهش شامل دو متغیر مستقل رله-محرک و شهود (حس درونی) است. متغیرهای وابسته این پژوهش عبارتنداز: (1) پردازش شناختی پویا با چهار زیر سازه: فضای ادراکی چند بعدی، فضای پیامد رفتاری، راه‌کار (رِزولوشن) و بهینه‌سازی. (2) خبرگی شامل دو زیرسازه: حافظه و راه‌کار (رِزولوشن) قبلی است. بنابر یافته‌های پژوهش متغیرهای رله-محرک و شهود دارای اثرات مثبت و معناداری بر متغیرهای پردازش شناختی پویا و خبرگی است. همچنین یافته‌های پژوهش نشان می‌دهد دو متغیر مستقل دارای اثر مثبت و معنادار بر شش زیرسازه پژوهش است. درنهایت، در هنگام اتخاذ تصمیمات مالی و بودجه‌ای، مدیران باید اطلاعات داخلی و خارجی و همچنین پیامدهای انتخاب یک تصمیم مشخص را مدنظر قرار دهند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Role of Neuroaccounting in Financial and Budget Decisions-Making

نویسندگان [English]

  • Mohammad Nazaripour 1
  • babak zakizadeh 2

1 Accounting Department, Hazrat_e Masoumeh University (HMU), Qom, Iran

2 MSc. in Business Management, Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran

چکیده [English]

In neuroscience, decision-making is considered a sensory process that begins in the Brian cortex. When making decisions, sensory information must be interpreted and translated into behavior. In this regard, this study has attempted to investigate the effects of a new branch of neuroscience (Neuroaccounting) on financial and budget decisions. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 245 individual investors. Data analysis has been done using structural equation modeling. This study includes two independent variables, stimuli-relay (SR) and intuition. The dependent variables of this study are: (1) dynamic cognitive processing (DCP) with four subconstructs: multi-dimensional perceptual space (MDPS), behavioral outcome space (BOS), resolution and optimization. (2) Expertise includes two subconstructs: memory and resolution-Ex. According to the research findings, the variables of SR and intuition have positive and significant effects on the variables of DCP and expertise. Also, the research findings show that two independent variables have a positive and significant effect on the six sub-constructs of the study. Finally, when making financial and budget decisions, managers should consider internal and external information as well as the consequences of choosing a specific decision.

کلیدواژه‌ها [English]

  • Neuroaccounting
  • Financial and Budget Decisions-Making
  • Stimuli-Relay
  • Intuition
  • Dynamic Cognitive Processing
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