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Evaluation model of non-monetary payments in management accounting (uncertainty theory and comparison)
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Ahmad Moharami1   , Nader Rezaei 2, Asgar Pak maram3 , Rasoul Abdi4 |
1- PhD student in accounting, Bonab branch, Islamic Azad University, Bonab, Iran
2- Assistant Professor of Accounting Department, Bonab Branch, Islamic Azad University, Bonab, Iran (corresponding author) , naderrezaeimiandoab@gmail.com
3- Associate Professor of Accounting Department, Bonab Branch, Islamic Azad University, Bonab, Iran
4- Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran |
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Abstract: (287 Views) |
The purpose of this research is to provide a model of the value of non-monetary repayments in management accounting (uncertainty theory and comparison) using a quantitative approach. The current research is a descriptive research of a survey type and in terms of the nature and method of the research, it is a correlation research. The available sampling number of 62 people were selected as a sample for the analysis of the questionnaire made by the researcher, and the data collection tool was the questionnaire and for the analysis, pls software was used. It has an impact and is confirmed, and the path of the central category has an impact on the strategy resulting from management accounting principles, it is confirmed, and the assumption of the research based on the path of intervening conditions with strategies through the skills factor is confirmed, but the assumption based on the paths of background conditions is confirmed. The strategies have an effect, it is not confirmed, and the assumption of the research that the paths of the strategies have an effect on the results is confirmed. |
Article number: 7 |
| Keywords: value of non-monetary returns, social psychosocial theory, behavioral management accounting. |
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Full-Text [PDF 634 kb]
(94 Downloads)
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Article type: Research |
Subject:
General
Received: 2023/08/13 | Accepted: 2023/10/17 | Published: 2023/12/26
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