سوابق و پیامدهای کاربرد اطلاعات بها در تصمیم‌گیری

نوع مقاله : مقاله ترویجی

نویسنده

دانشجوی دکتری حسابداری، دانشگاه علامه طباطبائی، دانشکده مدیریت و حسابداری،

چکیده

ارزش هر رویکرد مدیریت بها به توانایی آن در ایجاد اطلاعات بهای نوین و دقیق‌ برای استفاده در فرآیند تصمیم‌گیری بستگی دارد. کسب بینش نسبت به سوابق و پیامدهای استفاده از انواع مختلف اطلاعات بها در تصمیم‌گیری‌ها، در راستای ارزشیابی رویکرد‌های مدیریت بها حائز اهمیت ویژه است. پارادایم پژوهش رفتاری چارچوبی را برای تفسیر و تبیین رابطه بین استفاده از انواع مختلف اطلاعات بها و رفتار افراد فراهم می‌سازد. در این مقاله مطالعات رفتاری در زمینه‌ کاربرد اطلاعات بها در تصمیمات‌ بررسی شده است. یافته‌های حاکی از اثرات با اهمیت استفاده از انواع مختلف اطلاعات بها بر رفتار افراد است. علاوه بر این، عواملی نظیر ویژگی‌های فردی، سیستم‌ها و عوامل مختلف بازار، استفاده از اطلاعات بها را تعدیل می‌سازند. در این مقاله مطالعات رفتاری در زمینه‌ کاربرد اطلاعات بها در تصمیمات‌ بررسی شده است. یافته‌های حاکی از اثرات با اهمیت استفاده از انواع مختلف اطلاعات بها بر رفتار افراد است. علاوه بر این، عواملی نظیر ویژگی‌های فردی، سیستم‌ها و عوامل مختلف بازار، استفاده از اطلاعات بها را تعدیل می‌سازند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Antecedents and Consequences of Cost Information Usage in Decision Making

نویسنده [English]

  • Marzieh Tohidinejad
Ph.D. Student of Accounting, Allameh Tabataba'i University, Faculty of Management and Accounting,
چکیده [English]

The value of a cost-management initiative rests on its ability in producing new and more accurate cost information for decision making process. As such, insights on antecedents and consequences of using different types of cost information in decision making are important in evaluating cost management initiatives. Behavioral research paradigm offers researchers a framework to interpret relationships between uses of different types of cost information and individuals’ behaviors. This article presents a review of behavioral studies on cost information usage in decision making. Findings of the review show that using different types of cost information in decision making have significant impacts on individuals’ behaviors. In addition, findings show that use of cost information are likely to be moderated by various human, system, and market factors.Findings of the review show that using different types of cost information in decision making have significant impacts on individuals’ behaviors. In addition, findings show that use of cost information are likely to be moderated by various human, system, and market factors.

کلیدواژه‌ها [English]

  • Activity-based costing
  • Behavioral research
  • Cost information
  • Cost management
  • Decision Making
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