NEGATIVE BEHAVIOUR THREATS IN DECISION-MAKING PROCESS OF MANAGEMENT ACCOUNTING
DOI:
https://doi.org/10.53555/bma.v5i2.1751Keywords:
Behaviour threats, decision-making, personality, job satisfaction, leadershipAbstract
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.
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