NEGATIVE BEHAVIOUR THREATS IN DECISION-MAKING PROCESS OF MANAGEMENT ACCOUNTING

Authors

  • Khalid Nayel Lord Ashcroft International Business School, Anglia Ruskin University, UK

DOI:

https://doi.org/10.53555/bma.v5i2.1751

Keywords:

Behaviour threats, decision-making, personality, job satisfaction, leadership

Abstract

Human behaviour has been considered as a fundamental factor in influencing the quality of management accounting roles including decision-making process as a significant aspect in this field. This research focuses on the negative impact of human behaviour on decision-making process, and shows the possible threats which could affect the main stages. The possible threats of behavioural factors on decision-making are introduced through three sections. The most influential behavioural factors highlighted in this research are personality, job satisfaction and the weakness of administrative leadership. This research attempts to provide a critical view of the underlying negative implications of these behavioural factors through presenting and linking them with the main stages of decision-making processes.

Downloads

Download data is not yet available.

References

Adler, R. (2017) Strategic Performance Management Accounting for Organisational Control. Bavendum, J. (2000) Managing Job Satisfaction: New York Research Inc

DeYoung, C. (2010) Impulsivity as a personality trait: Guilford Press.

Epstein, M.J., (2018) Making sustainability work: Best practices in managing and measuring corporate social, environmental and economic impacts. Routledge.

Gosling, S., Rentfrow, P. and Swann, W. (2003) ‘A very brief measure of the Big-Five personality domains’. Journal of Research in Personality 37 (6), 504-525

Griffin, R. and Lopez, Y. (2005). ‘Bad Behaviour” in Organisations: A Review and Typology for Future Research’. Journal of Management 31 (6), 997

Gurven, M., Rueden, C., Massenkoff, M. and Kaplan, H. (2013) ‘How Universal Is the Big Five? Testing the Five-Factor Model of Personality’. Journal of Personality and Social Psychology 104 (2), 354-367

Hellriegel, D., and Slocum, J. (2010) Organisational Behavioural. Mason : Cengage Learning Hirsch, B. and Bassler, A. (2010). The Impact of Managers’ Personality on Visualization of Management Accounting Data. SSRN Electronic Journal.

House, R. and Aditya, R. (1997), ‘The Social Scientific Study of Leadership’. Journal of Management 23(3), 409 International Society for Research on Impulsivity (2019) Impulsivity [online] available from < http://www.impulsivity.org/> [18 Jan 2019]

Karim, K, 2017. Advances in Accounting Behavioral Research. Emerald Group Publishing.

Krote, R. (2003) ‘Biases in Decision Making and Implications for Human Resource Development’. Advances in Developing Human Resources 5 (4), 445

Lunenburg, F. (2010) ‘The Decision Making Process’. National Forum of Educational Administration and Supervision Journal 27 (4), 2-7

Madi, S.A., El Talla, S.A., Abu-Naser, S.S. and Al Shobaki, M.J., (2018). The dominant pattern of leadership and Its Relation to the Extent of Participation of Administrative Staff in Decision-Making in Palestinian Universities.

Monahan, K., (2018). How Behavioral Economics Influences Management Decision-making: A New Paradigm. Academic Press.

Pasricha, P., Singh, B. and Verma, P., (2018). Ethical leadership, organic organizational cultures and corporate social responsibility: An empirical study in social enterprises. Journal of Business Ethics, 151(4), pp.941-958.

Raghunathan, R. and Pham, M. (1999) ‘All Negative Moods Are Not Equal: Motivational Influences of Anxiety and Sadness on Decision Making’ Organisational Behaviour and Human Decision Processes [online] 79 (1), 71-74. available from [22 Jan 2019]

Roberts, B. (2009). ‘Back to the future: Personality and assessment and personality development’. Journal of Research in Personality 43 (2), 140

Spector, P. (1997) Job Satisfaction: Application, Assessment, Causes and Consequences. London: Sage Publications, Inc.

Downloads

Published

2020-07-31

How to Cite

Nayel, K. . (2020). NEGATIVE BEHAVIOUR THREATS IN DECISION-MAKING PROCESS OF MANAGEMENT ACCOUNTING. International Journal For Research In Business, Management And Accounting, 5(2), 19–25. https://doi.org/10.53555/bma.v5i2.1751