تاثیر دانش عصبی بر تصمیم‌گیری‌ها و ریسک فعالیت‌های حسابداران مدیریت

این پژوهش برای اولین‌بار در ایران از دانش عصب‌شناسی جهت تعمیم موارد حسابداری عصبی در حسابداری استفاده می‌کند. به گونه دقیق‌تر، به بررسی تاثیر نیم‌کره‌های مغز بر فعالیت‌های تصمیم‌گیری حسابداران مدیریت با توجه به نقش میانجی ارزیابی ریسک فعالیت‌ها می‌پردازد. روش پژوهش توصیفیپیمایشی از نوع نظرسنجی است. جامعه آماری، حسابداران مدیریت شاغل در بورس اوراق بهادار در سال 1398 است. بدین منظور 300 پرسش‌نامه طراحی و بین حسابداران مدیریت توزیع شد. در نهایت 154 فقره آن با استفاده از مدل‌سازی معادلات ساختاری (sem) و رویکرد حداقل مربعات جزئی (pls) بررسی گردید. یافته‌ها نشان داد که نیم‌کره‌های مغزی جمعاً معادل 55.3 درصد بر تصمیم‌گیری‌های مختلف حسابداران مدیریت تاثیر مثبت و معناداری دارند. تاثیر مثبت نیم‌کره مغزی راست (77.9 درصد) بیشتر از نیم‌کره مغزی چپ (77.1 درصد) بوده است. تاثیر اطلاعات مربوط به ریسک فعالیت‌ها، به عنوان متغیر میانجی، بر رابطه بین نیم‌کره‌های مغزی و تصمیم‌گیری حسابداران مدیریت نیز مثبت و برابر 92.3 درصد است. تاثیر نیم‌کره مغز راست بر ریسک (36.3+ درصد) کمتر از تاثیر نیم‌کره مغزی چپ (37.4+ درصد) است. هم‌چنین تاثیر ریسک بر تصمیم‌گیری مختلف حسابداران مدیریت مثبت و معنادار ( 33.7 درصد) است. نیم‌کره‌های مغزی چپ و راست مشترکاً به میزان 8.8 درصد از تغییرات فعالیت‌های تصمیم‌گیری حسابداران مدیریت را به طور مستقیم تبیین می‌کنند. هم‌چنین، نیم‌کره مغزی راست حسابداران مدیریت دارای بیشترین تاثیر بر فعالیت‌های منابع انسانی و بازاریابی است و نیم‌کره مغزی چپ آنان دارای بیشترین تاثیر بر فعالیت‌های عملیاتی و بودجه‌ای است. این یافته‌ها می‌تواند تاثیر بسزایی در گسترش مبانی نظری و هم‌چنین عملکرد حسابداران مدیریت حرفه ای داشته باشد.

The effect of Neural Knowledge on the Decisions and Risks of the Activities of Management Accountants

Journal of Accounting Advances, (2020) 12(1): 127DOI: 10.22099/JAA.2021.39556.2091     Journal of Accounting Advances (JAA)Journal homepage: www.jaa.shirazu.ac.ir/?lang=en       The Effect of Neural Knowledge on Decisions and Risks of the Activities of Management AccountantsMohammad Namazi1*, Hassan Esmaeilpour2  Distinguished Prof. of Accounting, Shiraz University, Shiraz, Iran. mnamazi@rose.shirazu.ac.irMSc. of Accounting, Shiraz University, Shiraz, Iran. hassan.esmaeilpour1995@yahoo.com      ARTICLE INF  ABSTRACT     Received:  20210120Accepted:  20210717   This study, for the first time in Iran, uses neuroscience to generalize neural accounting issues in accounting. More specifically, it examines the impact of the hemispheres on the decisionmaking activities of management accountants due to the mediating role of activity risk assessment. The research method is descriptivesurvey. The statistical population is management accountants working in the Tehran Stock Exchange in 2019. For this purpose, 300 questionnaires were designed and distributed among management accountants. Finally 154 items were analyzed using structural equation modeling (SEM) and partial least squares (PLS) approach. The results showed that the total cerebral hemispheres with 55.3 percent have a positive and significant effect on the various decisions of management accountants. The positive effect of the right hemisphere (77.9 percent) was greater than the left hemisphere (77.1 percent). The effect of information about activity risk, as a mediating variable, on the relationship between the cerebral hemispheres and the decisionmaking of management accountants is also positive and equal to 92.3 percent. The effect of the right hemisphere on risk (+36.3 percent) is less than the effect of the left hemisphere (+37.4 percent). Also, the effect of risk on different management accountants’ decisions is positive and significant (33.7 percent). The left and right hemispheres of the brain together directly explain 8.8 percent of the changes in the decisionmaking activities of management accountants. Also, the right hemisphere of management accountants posit the greatest impact on marketing and human resource activities, and their left hemisphere has the greatest impact on budgetary and operational activities. These findings can have a considerable impact on the development of theoretical foundations as well as the performance of professional management accountants.     * Corresponding author:Mohammad Namazi, Distinguished Prof. of Accounting, Shiraz University, Shiraz, Iran Email:mnamazi@rose.shirazu.ac.ir    1 IntroductionThis study, for the first time, uses neuroscience knowledge to examine the effects of the hemispheres on the decisionmaking activities of management accountants, due to the mediating role of risk assessment of activities, in order to spread the behavioral financial literature, neural finance and behavioral management accounting as well as helping managers with information they need to make decisions. Accordingly, it provides a model for improvement. This model can be applied in practice as well as for future research and academic communities to investigate behavioral and neurological issues in management accounting and accounting.2 HypothesesBased on the conceptual model of the research, theoretical foundations, and research background, the following hypotheses are presented:H1: Management accountants’ use of cerebral hemispheres maintain different effects on different decisions.SubH1: The right hemisphere maintains different effects on different decisionmaking activities of management accountants.SubH2: The left hemisphere maintains different effects on different decisionmaking activities of management accountants.H2: Assessing the risk of activities as a mediating variable would affect the relationship between the cerebral hemispheres and the different activities of management accountants.SubH3: The cerebral hemispheres would affect the activity risk assessment.SubH4: The right hemisphere of the brain would affect the risk assessment of activities.SubH5: The left hemisphere of the brain would affect the risk assessment of activities.SubH6: Activity risk assessment would affect the various decisionmaking activities of management accountants. 3 MethodThis research is a quantitative study that utilizes the scientific method approach, and is based on the predetermined hypotheses and design. This type of research is used when the criteria for measuring data are quantitative and statistical techniques are used to derive the results. In addition, since the data was collected through a questionnaire, this study can be considered a survey research.4 ResultsThe results showed that the total cerebral hemispheres with 55.3 percent have a positive and significant effect on the various decisions of management accountants. The positive effect of the right hemisphere (77.9 percent) was greater than the left hemisphere (77.1 percent). The effect of information about activity risk, as a mediating variable, on the relationship between the cerebral hemispheres and the decisionmaking of management accountants is also positive and equal to 92.3 percent. The effect of the right hemisphere on risk (+36.3 percent) is less than the effect of the left hemisphere (+37.4 percent). Also, the effect of risk on different management accountants’ decisions is positive and significant (33.7 percent). Furthermore, the right hemisphere of management accountants posits the greatest impact on marketing and human resource activities, and their left hemisphere has the greatest impact on budgetary and operational activities. 5ConclusionAccording to the impact of decisions on the company’s profit and loss, this can also explain the possible reasons for the company’s profit or loss and even increase or decrease the earnings per share and cash earnings per share of the company. In addition, by introducing risk as a mediating variable, it not only expanded the literature on neural knowledge and behavioral cases in accounting, but also showed relevant empirical evidence in this area. Keywords: Activity Risk Assessment, Behavioral Management Accounting, Management Accountants Decision Making Activities, Brain Hemispheres.