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    • List of Articles سبک های تصمیم گیری

      • Open Access Article

        1 - The relationship between voluntary disclosure, decision making cognitive styles, and information Asymmetries: A Brunswick Leans Model Approach
        زهرا پورزمانی قدرت اله طالب نیا احمد یعقوب نژاد علی بیات
        Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the More
        Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswik Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, Experimental group (176 respondents) and control group(158 respondents), were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style used more items on average to processinformation. Also, Behavioral decision-making style than other styles used lowest items toprocess information. Indeed The results show all styles of Experimental group have lessinformation asymmetry than the control group. This findings support the voluntary disclosureof information by companies to reduce the level of information asymmetry the market offers. Manuscript profile
      • Open Access Article

        2 - Presenting a model of the effect of decision-making styles on scenario-based profit management by considering five neo personality factors in financial managers
        Manouchehr Aravand zohreh hajiha hamidreza kordlouie mohammad khanmohammadi tahereh mahmoodian
        In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five More
        In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources. Manuscript profile
      • Open Access Article

        3 - Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach
        قدرت اله طالب نیا زهرا پورزمانی علی بیات
        Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to t More
        Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswick Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, experimental group (176 respondents) and control group(158 respondents) were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style to spend more time on average to processinformation. Also, Analytical decision-making style than other styles as well as spend moretime to process information. Indeed High complexity styles have Accuracy after Voluntarydisclosure presented. But we didn’t find any relationship between Voluntary disclosure andother styles decision-making accuracy. So, we can result Voluntary disclosure don’t haverespected to increasing value relevance. Manuscript profile
      • Open Access Article

        4 - Studying the Relationship between Managers' Decision Making Styles with the Level of Creativity and Participative Management in Guidance Schools
        Leili Mazaher Sharareh Mohammadi ehsan Ekradi Ehsan Parvin Hasan Fazeli
        The aim of this study is to investigate on relationship between decision-making styles of managers and creativity and participatory management, in schools of Ghaem shahr city. The research method is a descriptive correlation. The statistical population of the study cons More
        The aim of this study is to investigate on relationship between decision-making styles of managers and creativity and participatory management, in schools of Ghaem shahr city. The research method is a descriptive correlation. The statistical population of the study consists of all schools' managers of Ghaemshahr city. The sample size consists of 78 subjects. Research instruments were three questionnaires of decision-making styles of Moghadam zade and Tehrani (1387), Participatory management of Moghimi (1381) and creativity of Sanatizade (1389). For analysis of data, descriptive statistics methods (frequency, percentage, mean, and standard deviation) and statistical illation (correlation coefficient test, t-test, stepwise regression and variance) is used. The resualts showed that the components of the decision-making styles, Rational and annie components have a significant and positive relationship with creativity.Also Results showed that from the Components of decision-making styles, only intuitive has a significant positive relationship with Participatory management and There is a significant positive relationship between creativity and participatory management. Also Results showed that the components of a rational and Annie were the better predictor for creativity and also intuitive component is the better predictor for participatory management. Manuscript profile
      • Open Access Article

        5 - Study of the Relationship Between Emotional Intelligence and Decision Making Styles of Managers of Esfahan Polyacril Company
        Akbar Atebariyan Marziyeh Kheradmand Arezo Sadeghi
        The purpose of present study is evaluation of relationship between emotional intelligence and decision making styles of polyacril company managers. This study is applied in practical terms and it is a description-correlation study in terms of theory. Statistical populat More
        The purpose of present study is evaluation of relationship between emotional intelligence and decision making styles of polyacril company managers. This study is applied in practical terms and it is a description-correlation study in terms of theory. Statistical populations include the managers of Esfahan Polyacril co. from 125 people a sample of 93 were selected based on random sampling procedures. Two questionnaire namely emotional intelligence questionnaire with final coefficient 0/84 and decision making styles questionnaire with final coefficient 0/71 were utilized to collect the data. Pierson coefficient correlation and regression analysis were used to analyze the data. Finding showed that there aren’t significant relation between emotional intelligence and rational decision making styles and intuitive decision making styles ,there are significant relation between emotional intelligence and dependence decision making styles and immediate decision making styles and avoidance decision making styles. The result of regression analysis showed that between making decision styles, dependence, rational and immediate styles are able to predict motional intelligence. In decision making styles and emotional intelligence measurement selection achieved any significant different according to educational levels observed. The finding also showed that age and job history can affect the relation between emotional intelligence and decision making styles. Manuscript profile
      • Open Access Article

        6 - بررسی ارتباط سبک های تصمیم گیری مصرف کنندگان با خرید نوشیدنی های گازدار (مورد مطالعه: فروشگاه های زنجیره ای رفاه استان گیلان)
        هرمز مهرانی منصوره صادقی
      • Open Access Article

        7 - Providing a comprehensive model based on the effect of behavioral indicators of Vals lifestyles on Purchase decision making styles of Asel - case study: female buyers with high and low income and financial resources in Tehran city
        Seyed Mohamad Taghi Hosseinikia Vahid Reza Mirabi
        Today, numerous researches in the world have shown that in order to investigate the behavior of consumers and their purchase decisions in the markets, their lifestyles and the type of purchase decision of each style should be taken into consideration. And also researche More
        Today, numerous researches in the world have shown that in order to investigate the behavior of consumers and their purchase decisions in the markets, their lifestyles and the type of purchase decision of each style should be taken into consideration. And also researches in the world show that among the behavioral factors, lifestyle is a very important factor for knowing and recognizing the behavioral tendencies of each person due to its constant and unique nature and can provide better knowledge and information to the buyers. Each consumer makes a purchase decision according to their lifestyle, and one of the effective styles in making purchase decisions is the Vals lifestyle, which can determine the situation of buyers according to two behavioral factors and financial resources. up and down), specify. And based on that, he proceeded to cluster the target markets. Therefore, the aim of this article is to present a comprehensive model based on the influence of behavioral indicators of Vals lifestyles on shopping decision making styles Manuscript profile