پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 158 |
| تعداد شماره‌ها | 6,226 |
| تعداد مقالات | 67,700 |
| تعداد مشاهده مقاله | 115,008,130 |
| تعداد دریافت فایل اصل مقاله | 89,689,649 |
تاثیر روشهای حسابداری در تصمیمگیری های مدیریت | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 3، دوره 1، شماره 1 - شماره پیاپی 1000133، مهر 1371 اصل مقاله (457.15 K) | ||
| نویسنده | ||
| دکتر علی ثقفی* | ||
| عنوان مقاله [English] | ||
| The effect of Accountiag Alternative on Management Decisions: | ||
| چکیده [English] | ||
| A growing interest has arisen among accountants in understanding accounting in relation to the entire business decision process. They questioned such factors as the role of accounting in the whole complex process of decision making in business and what effects, if any, different accounting methods have on this decision process. This article presents a theoretical analysis of the relationship between the accounting and decision-making processes of the firm. Conditions under which variations in accounting methods produce different decisions and conditions that, produce no-effect are analyzed. lack of feedback functional fixation on the part of decision-makers, and an ill-structured environment can each contribute to misinterpretation of accounting data. Although this paper outlines the variables that determine the Effects of alternative accounting methods on management decisions, still there is a need for extensive additional research both to find other important variables and to test them empirically. | ||
|
آمار تعداد مشاهده مقاله: 2,979 تعداد دریافت فایل اصل مقاله: 3,026 |
||