THE EFFECT OF SITUATIONAL FACTORS ON ACCOUNTING DECISION MAKING

Alireza Daneshfar, University of New Haven, U.S.A.

Published in

JOURNAL OF INTERNATIONAL FINANCE STUDIES
Volume 18, Issue 2, p5-10, October 2018

ABSTRACT

This paper discusses the effect of situational factors on accounting decision-making. It distinguishes between the effects of situational factors and individual factors and explains how situational factors could affect the accounting decision making process even when the same information and evidence are available to the decision makers. The effects of three major situational factors are discussed and propositions are developed. The results are discussed and implications for future studies are explained.

Keywords

Situational Factors, Accounting Decision Making, Superior Pressure, Materiality.


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