[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 3, Issue 5 (9-2018) ::
aapc 2018, 3(5): 101-129 Back to browse issues page
The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making
Marziyeh Shariati 1, Ghodratallah Talebnia2 , Ramezanali Royaee3
1- Department of Accounting, Science and research branch, Islamic Azad University, Tehran, Iran(Corresponding Author) , marziyehshariati@gmail.com
2- Associate Professor of accounting, Science and research branch, Islamic Azad University, Tehran, Iran. (gh_talebnia@yahoo.com)
3- Assistant Professor of accounting, Science and research branch, Islamic Azad University, Tehran, Iran. (ad_royaee@yahoo.com)
Abstract:   (3076 Views)
In order to survive in an ever-changing world, companies need empowered employees. Therefore, management accountants' empowerment is an important issue, especially in underdeveloped countries. Management accounting tools that are used in Iran are not suitable for companies' strategies with regard to management accounting knowledge development.  On the other hand,  keeping up with management accounting's change and growth of knowledge is becoming a challenge for management accountants in a competent world.  The purpose of this study is to determine the contribution of metacognition on management accountants' decision making by effecting their self-leadership skills. Data was gathered from 83 out of 107 graduate students who had studied management accounting in their courses in Islamic Azad university of Tehran Science and Research Branch. These students had enrolled in graduate classes on the fall semester of 2016. Factor analysis and path analysis have been used for this study. The findings show that self-leadership has a negative impact on management accountants' decision. Meaning high self-leadership skills in management accountants has a negative effect on their innovative and foresight behavior. Since management accountants' metacognition has a positive impact on their self-leadership skills, therefore, management accountants' metacognitive abilities do not indirectly lead to innovative behaviors by effecting management accountants' self-leadership skills. Instead, judging by the tools and techniques they have chosen, management accountants with better self-leadership skills prefer more hindsight decisions. This study has been conducted in Iran which is a low privatized country with centralized management, replicating it in developed countries would give better views on this matter.
Keywords: Self-leadership, Metacognition, Management accountants' decision making
Full-Text [PDF 291 kb]   (1023 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/09/21 | Accepted: 2017/11/5 | Published: 2018/09/7
References
1. Abbasi. N. 2013. Competency approach to accounting education: A global view. Journal of Finance and Accountancy. Doi: http://www.aabri.com/manuscripts/131566.pdf
2. Abdel-Kader, M. and Luther, R. 2006. IFAC's Conception of the evolution of management accounting, Advances in management accounting, 15: 229-247.
3. Bandura, A. 1986. Social Foundation of Thought and Action: A social cognitive theory, Englewood Cliffs, NJ: Prentice Hall.
4. Bembenutty, H., White, M. C. & Velez, M.R. 2015. Developing Self-regulation of learning and teaching among teacher candidates. Dordrecht: Springer Netherlands.
5. Bol, J.C., Smith, S.D., 2011. Spillover effects in subjective performance evaluation: bias and the asymmetric influence of controllability. Account. Review. 86: 1213–1230.
6. Bryant, A. 2016. What is Self Leadership? Why do we need it?. Self Leadership International. Available at: http://www.selfleadership.com/blog/self-leadership/what-is-self-leadership/
7. Carmeli, A., Meitar, R.& Weisberg, J. 2006. Self-leadership skills and innovative behavior at work. International Journal of Manpower, 27(1): 75-90.
8. Flavell, J. H. 1976. Metacognitive aspects of problem solving. The nature of intelligence, 12: 231-235.
9. Gibbs, M., Merchant, K., Vander Stede, W., Vargus, M., 2004. Determinants and effect of subjectivity in incentives. Account. Review. 79: 409–436.
10. Houghton, J. 2000. The Relationship between Self-Leadership and Personality: A Comparison of Hierarchical Factor Structures. Available at: https://theses.lib.vt.edu/theses/available/etd-06062000-12260008/unrestricted/etd.pdf
11. Houghton, J.D. Neck, C.P. 2002 "The revised self‐leadership questionnaire: Testing a hierarchical factor structure for self‐leadership", Journal of Managerial Psychology, 17(8): 672-691, doi: https://doi.org/10.1108/02683940210450484
12. Lovelace, K., Manz, C., & Alves, J. 2007. Work stress and leadership development: The role of self-leadership, shared leadership, physical fitness and flow in managing demands and increasing job control. Human Resource Management Review, 17(4): 374-387. doi: http://dx.doi.org/10.1016/j.hrmr.2007.08.001
13. Otley, D. 2016. The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31: 45-62. Doi: http://dx.doi.org/10.1016/j.mar.2016.02.001
14. Preiss, D., Cosmelli, D., Grau, V. and Ortiz, D. 2016. Examining the influence of mind wandering and metacognition on creativity in university and vocational students. Learning and Individual Differences, 51: 417-426.
15. Rahnamay Roodposhti, F., & Shariati, M. 2012. Management accounting research methodologies: searching for the bests. International journal of finance accounting economic studies. Doi: http://ijfaes.srbiau.ac.ir/article_9200_696.html
16. Schleifer, Lydia L. F. and Dull, Richard B. 2009; “Meta Cognition and Performance in the Accounting Classroom”; Issues in Accounting Education, 24(3): 339-367.
17. Schraw, G. & Dennison, R.S. 1994. Assessing metacognitive awareness. Contemporary Educational Psychology, 19: 460-475. Doi: https://doi.org/10.1006/ceps.1994.1033
18. Strle, T. 2012. Metacognition and Decision Making: between First and Third Person Perspective. Interdisciplinary Description Of Complex Systems, 10(3): 284-297. Doi: http://dx.doi.org/10.7906/indecs.10.3.6
19. Trainin, G. & Swanson, H. 2005. Cognition, Metacognition, and Achievement of College Students with Learning Disabilities. Learning Disability Quarterly, 28(4): 261. Doi: http://dx.doi.org/10.2307/4126965
20. Wang, H., Jung, S., Park, H., Yoo, H., Bae, Y. and Kim, J. 2016. The Metacognition, Self-efficacy and Self-leadership among Nursing Students. Journal of the Korea Academia-Industrial cooperation Society, 17(9): 619-627.
21. Woods, A., 2012. Subjective adjustments to objective performance measures: the influence of prior performance. Accounting Organization and Society. 37: 403–425.
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Shariati M, Talebnia G, Royaee R. The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making. aapc 2018; 3 (5) :101-129
URL: http://aapc.khu.ac.ir/article-1-489-en.html


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 3, Issue 5 (9-2018) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4642