ﺑﺮرﺳﯽ ﺗﺎﺛﯿﺮ ﺣﺎﻻت ﻣﺨﺘﻠﻒ ﻋﺎﻃﻔﯽ اﺣﺴﺎﺳﺎت ﺑﺮ ﺗﺼﻤﯿﻢﮔﯿﺮي ﻣﻐﺮﺿﺎﻧﻪ در ﺣﺴﺎﺑﺪاري

Investigating the Effect of Different Emotional States (Emotions) on Biased Decision Making in Accounting

ﻗﻀﺎوت و ﺗﺼﻤﯿﻢﮔﯿﺮي اﻧﺴﺎن، ﺑﺮ ﺗﻤﺎم ﻣﺮاﺣﻞ اﯾﺠﺎد اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري، از ﺷﺮوع ﺗﺎ ﺗﻔﺴﯿﺮ اﻃﻼﻋﺎت، ﺗﺄﺛﯿﺮ ﻣﯽﮔﺬارد. روﻧﺪ ﺗﺼﻤﯿﻢ ﮔﯿﺮي را ﻣﯽﺗﻮان ﺑﺎ اﺣﺴﺎﺳﺎت ﺷﮑﻞ داد. اﺣﺴﺎﺳﺎت ﻣﯽﺗﻮاﻧﺪ ﺳﯿﮕﻨﺎلﻫﺎي ارزﯾﺎﺑﯽ، درك رﯾﺴﮏ و ﺟﻬﺖﮔﯿﺮي اﺳﺘﺮاﺗﮋﯾﮏ را ﺗﻐﯿﯿﺮ دﻫﺪ؛ ﺑﻨﺎﺑﺮاﯾﻦ، ﺟﻨﺒﻪاي از رﻓﺘﺎر اﻧﺴﺎن، در روﻧﺪ ﻗﻀﺎوت و ﺗﺼﻤﯿﻢﮔﯿﺮي وﺟﻮد دارد ﮐﻪ در اﻃﻼﻋﺎت ﺣﺴﺎﺑﺪاري اﻓﺸﺎ ﺷﺪه در ﺻﻮرتﻫﺎي ﻣﺎﻟﯽ ﻣﻨﻌﮑﺲ ﻣﯽﮔﺮدد. از اﯾﻦ رو؛ در اﯾﻦ ﺗﺤﻘﯿﻖ، ﺗﺄﺛﯿﺮ ﺣﺎﻻت ﻣﺨﺘﻠﻒ ﻋﺎﻃﻔﯽ )اﺣﺴﺎﺳﺎت( ﺑﺮ ﺗﺼﻤﯿﻢﮔﯿﺮيﻫﺎي ﻣﻐﺮﺿﺎﻧﻪ در ﺣﺴﺎﺑﺪاري ﺑﺮرﺳﯽ ﺷﺪه اﺳﺖ. اﯾﻦ ﭘﮋوﻫﺶ، ﮐﺎرﺑﺮدي از ﻧﻮع ﺗﻮﺻﯿﻔﯽ و ﻧﯿﻤﻪ ﺗﺠﺮﺑﯽ ﻣﯽﺑﺎﺷﺪ. ﺟﺎﻣﻌﮥ آﻣﺎري اﯾﻦ ﭘﮋوﻫﺶ، داﻧﺸﺠﻮﯾﺎن ﺗﺤﺼﯿﻼت ﺗﮑﻤﯿﻠﯽ ﺣﺴﺎﺑﺪاري در ﻣﺤﯿﻂ ﺷﺒﯿﻪ ﺳﺎزي ﺷﺪه ﺑﺎ اراﺋﻪ ﯾﮏ ﺳﻨﺎرﯾﻮ ﺑﻪ ﻋﻨﻮان ﻣﺪﯾﺮ ﻣﺎﻟﯽ ﻣﯽ ﺑﺎﺷﻨﺪ. ﺗﻌﺪاد ﻧﻤﻮﻧﻪ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻧﺎﻣﻌﻠﻮم ﺑﻮدن ﺗﻌﺪاد ﺟﺎﻣﻌﻪ از ﻃﺮﯾﻖ ﻓﺮﻣﻮل ﺟﺎﻣﻌﻪ ﻧﺎﻣﻌﻠﻮم، 198 ﻧﻔﺮ ﺗﻌﯿﯿﻦ ﮔﺮدﯾﺪ. ﺑﺮاي ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻞ دادهﻫﺎ، از روش ﺗﺤﻠﯿﻞ وارﯾﺎﻧﺲ ﯾﮏ ﻃﺮﻓﻪ و آزﻣﻮن ﺗﻌﻘﯿﺒﯽ LSD اﺳﺘﻔﺎده ﺷﺪ. ﻧﺘﺎﯾﺞ اﯾﻦ ﻣﻄﺎﻟﻌﻪ ﻧﺸﺎن ﻣﯽدﻫﺪ ﺣﺎﻟﺖ ﻫﺎي ﻣﺨﺘﻠﻒ ﻋﺎﻃﻔﯽ )ﺧﻮﺷﺤﺎل/ ﻧﺎراﺣﺖ(، در ﺗﺼﻤﯿﻢﮔﯿﺮي داﻧﺸﺠﻮﯾﺎن ﺑﻪ ﻋﻨﻮان ﻣﺪﯾﺮان ﻣﺎﻟﯽ، ﺗﺎﺛﯿﺮ ﻣﻌﻨﺎداري دارد. ﺗﺼﻤﯿﻢﮔﯿﺮي ﻣﺪﯾﺮان ﻣﺎﻟﯽ )داﻧﺸﺠﻮﯾﺎن ﺣﺴﺎﺑﺪاري( ﮐﻪ ﺣﺎﻟﺖ ﻋﺎﻃﻔﯽ ﻣﻌﻤﻮﻟﯽ داﺷﺘﻪاﻧﺪ، ﻧﺴﺒﺖ ﺑﻪ ﻣﺪﯾﺮان ﻣﺎﻟﯽ ﮐﻪ ﺣﺎﻟﺖ ﻋﺎﻃﻔﯽ ﻏﯿﺮﻣﻌﻤﻮل )ﺧﻮﺷﺤﺎل/ ﻧﺎراﺣﺖ( داﺷﺘﻪاﻧﺪ، ﮐﻤﺘﺮ ﻣﻐﺮﺿﺎﻧﻪ ﺑﻮده اﺳﺖ. ﻧﺘﺎﯾﺞ اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽدﻫﺪ وﻗﺘﯽ اﻓﺮاد ﺣﺎﻻت ﻋﺎﻃﻔﯽ ﻃﺒﯿﻌﯽ و ﭘﺎﯾﺪار را ﺗﺠﺮﺑﻪ ﻣﯽﮐﻨﻨﺪ، ﻣﯽﺗﻮاﻧﻨﺪ ﺑﻪ درﺳﺘﯽ ﺗﺼﻤﯿﻢ ﺑﮕﯿﺮﻧﺪ؛ اﻣﺎ وﻗﺘﯽ ﺣﺎﻟﺘﺸﺎن ﻏﯿﺮ ﻣﻌﻤﻮل اﺳﺖ، ﻗﺎدر ﺑﻪ ﺗﺼﻤﯿﻢ ﮔﯿﺮي ﺻﺤﯿﺢ ﻧﯿﺴﺘﻨﺪ.

Human judgment and decision-making affect all stages of the creation of accounting information, from the beginning to the interpretation of information. The decision-making process can be shaped by emotions; emotions can change signals of evaluation, risk perception and strategic orientation. Thus, there is an aspect of human behavior in the judgment and decision-making process that is reflected in the accounting information disclosed in the financial statements. Therefore, in the present study, the effect of different emotional states (emotions) on biased decisions in accounting has been investigated. This research is a descriptive and quasi-experimental application. The statistical population of this research is graduate students of accounting in a simulated environment by presenting a scenario as a financial manager. The number of samples is determined according to the unknown number of population through the formula of unknown population 198 people. Oneway analysis of variance and LSD post hoc test are used to analyze the data. The results of this study show that different emotional states (happy / sad) have a significant effect on students' decision-making in the role of financial managers. The decision-making of financial managers (accounting students) who are in a normal emotional state is less biased than that of financial managers who are in an unusual (happy / sad) emotional state. The results of this study show that when people experience natural and stable emotional states, they can make the right decisions. But when their condition is unusual, they are unable to make the right decision.