Investigating the influence of investment behavior components on Strategic management accounting of stock exchange
Investigating the influence of investment behavior components on Strategic management accounting of stock exchange
Subject Areas : Management Accounting
Mehran Rahimi
1
,
Yaghoub Aghdam Mazraeh
2
*
,
jamal bahri
3
,
سعید جبارزاده کنگرلوئی
4
,
morteza motevasel
5
1 - PhD student, accounting, Urmia Branch, Islamic Azad University, Uroumiyeh, Iran
2 - استادیار، گروه حسابداری، واحد صوفیان، دانشگاه آزاد اسلامی، صوفیان، ایران(نویسنده مسئول)
3 - Assistant Professor, Department of Accounting, Ourmie Islamic Azad University
4 - دانشیار، گروه آموزشی حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
5 - Assistant Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
Keywords: Strategic management accounting, investment behavior, requirements, listed companies,
Abstract :
Strategic management accounting is one of the themes that in this day and age, with the changes in the current business environment, can contribute to the decision-making of financial managers in the company's value chain by using the participation of investors, shareholders and stakeholders. This important thing requires paying attention to the behavioral approach of investors because of its impact; For this reason, in this research, the researcher seeks to propose the issue of what is the logical relationship between investors' behavior and strategic management accounting? This research is applied in terms of purpose and descriptive in terms of data collection, and the method of data analysis is in the form of structural equations. The results of the research showed that the behavior of investors, who are part of the beneficiaries and shareholders of the company, includes rational behavior, loss avoidance, increasing knowledge, specialization, investors' satisfaction and investors' trust, which by using the method of structural equations, the ratio The effect of these components on strategic management accounting at the level of listed companies was investigated and the results showed that loss aversion of shareholders has a negative effect and other variables have a positive effect.
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