Applying Accounting Information in Decision Making (Through the lens of Mellat Bank Managers)

This paper seeks to study obstacles to applying accounting information in decision making process through the lens of managers of Mellat Bank branches in TehranProvince. The statistical universe comprises bank chief and deputy and chief of fund and credit bureaus of Mellat Bank branches in Tehran Province. With regard to the littlenumber of the statistical universe, the information of the whole statistical universe has been studied. Having studied demographic features of the population, descriptivestatistics of the research variables, validity and reliability of the questionnaire, and the impact of each variable on the obstacles of applying accounting information were measured. The results revealed that all obstacles including technical factors, behavioralfactors, and cultural factors are effective on not applying accounting information adequately. The importance of technical factors is significantly more than two otherfactors; yet importance of the cultural and behavioral factors effect on the obstacles of applying accounting information is equal from respondents' viewpoint. Ranking by AHP method showed that technical factors with the weight 0.402 has the firstpriority, cultural factors with the weight 0.227 have the second priority, and behavioral factors with the weight 0.172 have the third priority of affecting obstacles of applyingaccounting information. Managers of Mellat Bank branches in Tehran Province with different positions and education levels have similar opinions regarding the impact of these three factors as the obstacles of applying accounting information.

کلیدواژه ها:

Managers' decision-making ، technical obstacles ، behavioral obstacles ، cultural factors