Systematic Review of Behavioural Determinants Impacting Managerial Accounting Decision-Making: A Meta-Analysis Approach

Olena Lagovska ()
Additional contact information
Olena Lagovska: Department of Information Systems in Management and Accounting, Zhytomyr Polytechnic State University, Zhytomyr, Ukraine

International Journal of Behavior Studies in Organizations, 2023, vol. 10, 1-17

Abstract: Purpose. Analyse and evaluate the behavioural determinants of the formation of a management circulation system at an enterprise. Methodology. The creation of a management accounting model is determined by: user orientation and efficiency of information transfer. Approach. Decision-making models can be created in different ways. The article also defines the set of tasks as a set of alternative sets. Findings. The initial decision must first be correctly formulated based on the conditions and constraints of the external system that affect the problem to be solved. Practical Implications. The results of the article can be used by managers of different levels at an enterprise to assess and predict the determinants of the external and internal environment when making management decisions. Originality. This article is aimed at a systematic analysis of behavioural determinants in the system of management accounting at an enterprise. It covers not only the influence of the determinants of the internal environment but also aims to systematically take into account the full cycle of the management decision-making process. Value. The decision-making process is considered as a system consisting of certain typical steps and their interaction. Their number may vary depending on conditions and types of tasks.

Keywords: Decision; Choice; Function; Forecasting; Management; Efficiency (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://api.eurokd.com/Uploads/Article/897/JBSO.2023.10.01.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bco:bsoaaa::v:10:y:2023:p:1-17

DOI: 10.32038/JBSO.2023.10.01

Access Statistics for this article

International Journal of Behavior Studies in Organizations is currently edited by FARZAD SATTARI ARDABILI

More articles in International Journal of Behavior Studies in Organizations from EUROKD
Bibliographic data for series maintained by Sara Gunen ().