Modeling the Affectability of Managers' Decisions from Cognitive Biases Based on Accounting and Economic Variables: A System Dynamics Approach

Objective: This study aims to provide a dynamic model based on accounting and economic variables, considering the affectability of managers' decisions from cognitive biases. The neglected point in accounting studies is investigating the amplifying or alleviating effect of managers’ cognitive bi...

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Autores principales: Shokrollah Khajavi, Vahid AlizadehTalatapeh
Formato: article
Lenguaje:FA
Publicado: University of Tehran 2021
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Acceso en línea:https://doaj.org/article/49902aa48ebd458ba6fcaa3fc85430cc
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