UTILIZATION OF ACCOUNTING INFORMATION TO AVOID ESCALATION OF COMMITMENTS ON DECISION MAKING LEVELS WITH LOCUS OF CONTROL AS A MODERATING VARIABLE

2019 ◽  
Vol 2 (1) ◽  
pp. 40-55
Author(s):  
Birgita Nindya Pramesthi ◽  
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Accounting Information

Kegunaan Informasi Akuntansi dalam Pengambilan Keputusan Internal oleh Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA)

2017 ◽  
Vol 2 (4) ◽  
pp. 73-91
Author(s):  
Karno Pandu Wibowo
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Information Use ◽  
External Factors ◽  
Accrual Accounting ◽  
Related Factors ◽  
Internal Factors ◽  
Level Of Use ◽  
Accrual Basis ◽  
Cash Basis

This study aims to determine the usefulness level of accounting information (on cash basis and accrual basis) in central goverment agencies internal decision-making process. In addition, this study also aims to determine the influence of the organization’s external factors, the organization's internal factors and Individual Actor’s Characteristic Related Factors on the level of use of accounting information in central goverment agencies internal decision making.The research show that  level of accrual accounting information use in the context of internal decision making is high. In addition it showed differences between  level of cash-based accounting information use and accrual-based accounting information use. This study also addressed that the organization’s external factors, the organization's internal factors and individual actor’s characteristic related factors significantly influence both level of accounting information use  on cash basis and accrual basis in the internal decision-making. Except for the organization’s external factors  did not significantly affect the level of accrual accounting information use  in the internal decision-making.   Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kegunaan informasi akuntansi (berbasis kas dan akrual) dalam proses pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA). Selain itu penelitian ini juga bertujuan untuk mengetahui pengaruh faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna terhadap tingkat penggunaan informasi akuntansi dalam pengambilan keputusan internal Unit Akuntansi Kuasa Pengguna Anggaran (UAKPA).Temuan peneliti menunjukan bahwa tingkat penggunaan informasi akuntansi berbasis akrual tinggi dalam rangka pengambilan keputusan internal. Selain itu penelitian menunjukan adanya perbedaan tingkat penggunaan antara informasi akutansi berbasis kas dan informasi akutansi berbasis akrual. Penelitian juga menujukan bahwa faktor eksternal organisasi, faktor internal organisasi dan faktor karakteristik individu pengguna berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi (berbasis kas dan akrual) dalam pengambilan keputusan internal. Kecuali untuk faktor eksternal organisasi tidak berpengaruh signifikan terhadap tingkat penggunaan informasi akuntansi akrual dalam pengambilan keputusan internal.

scholarly journals Impact of Heuristics on Investment Decisions: The Moderating Role of Locus of Control

2020 ◽  
Vol 5 (1) ◽  
pp. 1-14
Author(s):  
Jeetendra Dangol ◽  
Rashmita Manandhar
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
Investment Decision ◽  
Investment Decisions ◽  
Sampling Procedure ◽  
Moderating Effect ◽  
Moderation Effect ◽  
Investment Decision Making ◽  
Overconfidence Bias ◽  
The Impact

This paper aims to assess the impact of heuristics on the investment decision by analysing the effect of four heuristic biases, i.e., representativeness, availability, anchoring and adjustment, and overconfidence bias on rationality of Nepalese investor's investment decision-making and also examines the moderating effect of the internal locus of control in between. The study used 391 respondents based on a convenient sampling procedure, and structured questionnaire survey. The study result indicates that there is a significant relationship between irrationality in investment decision-making and all four heuristic biases. In addition, the study also concludes that locus of control has significant moderating effect in the relationship between investment decisions and three heuristic biases, i.e., availability, representative and anchoring bias. However, the study documents no moderation effect in case of relationship with overconfidence bias.

Understanding the Career Development of Underprepared College Students

2016 ◽  
Vol 19 (4) ◽  
pp. 452-469 ◽  
Author(s):  
Amber N. Hughes ◽  
Melinda M. Gibbons
Keyword(s):  
College Students ◽  
Decision Making ◽  
Locus Of Control ◽  
Career Development ◽  
Self Efficacy ◽  
Career Decision ◽  
Family Influence ◽  
Career Decision Making ◽  
Career Theory ◽  
Underprepared College Students

The purpose of this study was to examine the career development of underprepared college students using relational career theory. Specifically, the constructs of family influence, locus of control, and career decision-making self-efficacy were explored as they relate to perceived success in college. Significant correlations between external locus of control and family expectations, financial support, and values and beliefs were found indicating that greater family influence is related to external control. Additionally, higher levels of career decision-making self-efficacy were related to internal locus of control and informational support from family. These findings support previous research as well as theorized relational career theory connections.

scholarly journals Are Decision-Making Styles, Locus of Control, and Average Grades in Exams Correlated with Procrastination in University Students?

2021 ◽  
Vol 11 (6) ◽  
pp. 300
Author(s):  
Elisabetta Sagone ◽  
Maria Luisa Indiana
Keyword(s):  
Decision Making ◽  
Locus Of Control ◽  
University Students ◽  
Multiple Linear Regression Model ◽  
Proposed Model ◽  
Decision Making Styles ◽  
Decisional Procrastination ◽  
Behavior Scale ◽  
The University ◽  
Delay Decision

In this paper decision-making styles, locus of control, and average grades in exams are examined as correlates of procrastination in a sample of 185 university students (mainly female students) recruited from mandatory courses for degrees in psychology and pedagogy at the University of Catania (Italy). Method: We used the Decisional Procrastination Scale (Ferrari, Johnson, & McCown, 1995), consisting of five Likert-type items useful for analyzing the procrastination; the Decision-Making Styles (Di Nuovo & Magnano, 2013), chosen for measuring the doubtfulness, delay, proxy, and no problem styles with 15 Likert-type items; the Locus of Control of Behavior Scale (Craig, Franklin, & Andrews, 1984) used to evaluate internal and external loci of control. The data were gathered through an online anonymous questionnaire and were analyzed using the multiple linear regression model to assess how styles of decision-making, locus of control, and average grades in exams affect the decision to procrastinate in university students. The main findings of this study indicate that doubtfulness and delay decision-making styles correlate with high decisional procrastination together with low average grades at university exams. Locus of control is excluded by the proposed model. Conclusions: These findings suggest pursuing a deeper investigation of the various types of procrastination and the measures used for analyzing the academic achievement in university students.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

The Effect of Visual Illusions on the Graphical Display of Information

2010 ◽  
Vol 24 (1) ◽  
pp. 23-42 ◽  
Author(s):  
T. S. Amer ◽  
Sury Ravindran
Keyword(s):  
Decision Making ◽  
Decision Aids ◽  
Three Dimensional ◽  
Accounting Information ◽  
Theoretical Work ◽  
Visual Illusions ◽  
Graphical Display ◽  
Two Dimensional ◽  
Graphical Displays ◽  
Decision Biases

ABSTRACT: Graphical displays of business and accounting information are widely used as decision aids. Theoretical work in visual perception indicates graphs that exhibit certain characteristics create visual illusions that may result in biased decision making. This paper reports the results of an experiment that demonstrates how such two-dimensional and three-dimensional visual illusions cause viewers to make biased comparison judgments. The experiment also shows that these decision biases can be mitigated by including gridlines in both two- and three-dimensional graphs.

scholarly journals The Relationship between Accounting Information Systems and Making Investment Decisions in the Industrial Companies Listed in the Saudi Stock Market

2017 ◽  
Vol 10 (6) ◽  
pp. 199 ◽  
Author(s):  
Qasim Alawaqleh ◽  
Mahmoud Al-Sohaimat
Keyword(s):  
Decision Making ◽  
Information Systems ◽  
Investment Decision ◽  
Accounting Information ◽  
Kingdom Of Saudi Arabia ◽  
Policy Makers ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Investment Decision Making ◽  
The Relationship

The study aimed to measure the relationship between the investment decision-making in the industrial companies listed in the Saudi Stock Market with the (IVs) characteristics of the accounting information systems (appropriateness and reliability, comparability and understanding), and renovation and maintenance of the hardware and software. The problem in the Kingdom of Saudi Arabia is that the government depends on oil revenues more than on attracting investments, therefore, the importance of this study is constituted by the provision of critical recommendations to policy makers in the Kingdom of Saudi Arabia in order to overcome this issue and improve the investments. In order to achieve the objectives of this study, questionnaires were administered to 194 people representing the study population; a multiple regression (standard regression) was also used to test the study hypotheses. In general, all variables were positively significantly related with the investment decision-making.The findings of this study also showed that the independent variables explained more than 65% of the variance in investment decision-making. The Saudi government and policy makers should issue new regulations to increase the interest in accounting information systems in order to attract the investment. In relation to the practical and theoretical contribution, this study used new variables in the new model, such as renovation and maintenance of the hardware and software. Furthermore, practical contribution will help policy makers and the Saudi government to advance in this area and implement new policies for investors in order to protect the economy and the society stability due to the war in Yemen and Syria.

scholarly journals The Effect of Accounting Information and Organizational Culture on Decision Making

2020 ◽  
Vol 3 (1) ◽  
pp. 522-530
Author(s):  
Teresa Paulina Sihombing ◽  
Nasirwan Nasirwan ◽  
Chandra Situmeang
Keyword(s):  
Decision Making ◽  
Organizational Culture ◽  
Catholic Education ◽  
Accounting Information ◽  
Relevant Information ◽  
Partial Least Square ◽  
Least Square ◽  
Education Foundations ◽  
Organizational Culture Theory ◽  
Decision Making Model

This study examines the educational foundation's organizational decision making model that is the influence of accounting information and organizational culture on decision making. This research is a quantitative study with descriptive and inferential analysis. The sample of this study was 72 Catholic education foundations in Indonesia, which were tested by Partial Least Square (PLS) based analysis and data processing methods with the Smart PLS 3.0 program. This study obtains some empirical evidence, namely, first, accounting information significantly influences decision making. These results are consistent with the theory that the main purpose of the foundation's financial statements is to provide relevant information to meet the foundation's internal and external interests to help decision makers make the best decisions for the organization. Second, organizational culture significantly influences decision making. This result is in line with organizational culture theory which states that organizational culture is a value that is used as a reference in all decisions and actions of members of the organization and that reflects the goals, identity, and standard of evaluation of everything in the organization. So it was concluded that the best decision was a decision made based on accounting information and organizational culture at a Catholic education foundation in Indonesia

scholarly journals The Role and Place of Accounting Information in the Decision-Making System

2019 ◽  
Vol 25 (2) ◽  
pp. 46-51
Author(s):  
Sebastian Floştoiu
Keyword(s):  
Decision Making ◽  
Information System ◽  
Accounting Information ◽  
Accurate Information ◽  
Important Place ◽  
Complex Procedure ◽  
Decision Making System ◽  
Degree Of Certainty ◽  
The Subject ◽  
And Performance

Abstract The results and performance of an enterprise are the result of the decisions taken by the management of the entity, decisions which are the result of a complex procedure of processing and analyzing the relevant data and information provided by the information system available. In other words, appropriate and correct decisions that lead to the achievement of the objectives and attainment of higher performances are dependent on the quality and quantity of the information. Consequently, accurate information generates correct decisions. Due to of its qualities (relevance, intelligibility, credibility and comparability), accounting information occupies a very important place in the architecture of the economic information system, having the highest degree of certainty and providing the possibility of an accurate representation of economic phenomena and processes, both at micro, as well as at macroeconomic levels. Hence, we can say that the “final outcome of accounting”, namely accounting information, is one of the most important pillars of the elaboration, substantiation and decision-making process. Starting from this premise, this article aims to capture the main features of accounting information, which qualifies it as the object and the subject of the management system.

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