بررسی تاثیر حالات مختلف عاطفی (احساسات) بر تصمیم‌گیری مغرضانه در حسابداری

محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری

محمد رضا تات ¹ , منصور گرکز ² , محمد رضا عبدلی ³ , سعید براتی ⁴

1 - دانشجوی دکتری حسابداری، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
2 - دانشیار، گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
3 - دانشیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.
4 - استادیار، گروه حسابداری، واحد شاهرود، دانشگاه آزاد اسلامی، شاهرود، ایران.

تاریخ دریافت : 1400/08/23 تاریخ پذیرش : 1400/12/08 تاریخ انتشار : 1401/03/01

کلید واژه: تصمیم‌گیری مغرضانه, احساسات, حالات عاطفی, قضاوت اخلاقی,

چکیده مقاله :

قضاوت و تصمیم‌گیری انسان، بر تمام مراحل ایجاد اطلاعات حسابداری، از شروع تا تفسیر اطلاعات، تأثیر می‌گذارد. روند تصمیم‌گیری را می‌توان با احساسات شکل داد، احساسات می‌تواند سیگنال‌های ارزیابی، درک ریسک و جهت‌گیری استراتژیک را تغییر دهد. بنابراین جنبه‌ای از رفتار انسان در روند قضاوت و تصمیم‌گیری وجود دارد که در اطلاعات حسابداری افشا شده در صورت‌های مالی منعکس می‌شود. از این رو در تحقیق حاضر، تاثیر حالات مختلف عاطفی (احساسات) بر تصمیم‌گیری‌های مغرضانه در حسابداری بررسی شده است. این پژوهش، کاربردی از نوع توصیفی و نیمه تجربی می‌باشد. جامعه آماری این پژوهش دانشجویان تحصیلات تکمیلی حسابداری در محیط شبیه‌سازی شده با ارائه یک سناریو به عنوان مدیر مالی می باشند. تعداد نمونه با توجه به نامعلوم بودن تعداد جامعه از طریق فرمول جامعه نامعلوم 198 نفر تعیین گردید. برای تجزیه و تحلیل داده‌ها از روش تحلیل واریانس یک طرفه و آزمون تعقیبی LSD استفاده شد. نتایج این مطالعه نشان می‌دهد حالت‌های مختلف عاطفی (خوشحال/ ناراحت) در تصمیم‌گیری دانشجویان در نقش مدیران مالی تاثیر معناداری دارد. تصمیم‌گیری مدیران مالی (دانشجویان حسابداری) که حالت عاطفی معمولی داشته‌اند نسبت به مدیران مالی که حالت عاطفی غیرمعمول (خوشحال/ ناراحت) داشته‌اند، کمتر مغرضانه بوده است. نتایج این پژوهش نشان می‌دهد وقتی افراد حالات عاطفی طبیعی و پایدار را تجربه می‌کنند، می‌توانند به درستی تصمیم بگیرند. اما وقتی حالتشان غیر معمول است، قادر به تصمیم‌گیری صحیح نیستند.

چکیده انگلیسی:

Human judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions, emotions can change signals of evaluation, risk perception and strategic orientation. Thus, there is an aspect of human behavior in the judgment and decision-making process that is reflected in the accounting information disclosed in the financial statements. Therefore, in the present study, the effect of different emotional states (emotions) on biased decisions in accounting has been investigated. This research is a descriptive and quasi-experimental application. The statistical population of this research is graduate students of accounting in a simulated environment by presenting a scenario as a financial manager. The number of samples was determined according to the unknown number of population through the formula of unknown population 198 people. One-way analysis of variance and LSD post hoc test were used to analyze the data. The results of this study show that different emotional states (happy / sad) have a significant effect on students' decision-making in the role of financial managers. The decision-making of financial managers (accounting students) who were in a normal emotional state was less biased than that of financial managers who were in an unusual (happy / sad) emotional state. The results of this study show that when people experience natural and stable emotional states, they can make the right decisions. But when their condition is unusual, they are unable to make the right decision.

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