The Mediating Effect of Self-leadership Between Metacognition And Management Accountants' Decision making (original) (raw)
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Article based on thesis 2018, 2018
Empowered (i.e. independent, critical and Innovative) decision makers play an important role for the companies' success in an ever changing and uncertain environment. The purpose of this study was to determine the contribution of Metacognition to MAs' decision making style by affecting self-leadership and connotative meaning dimensions in emerging markets. Metacognition is self-regulated learning which is meant to affect decision styles by affecting ones, emotion (self-leadership) and cognition (such as connotative meaning dimensions). While research in connotative meaning has showed that access of emotion words depends on three dimensions (i.e. evaluation, activity, and potency). Self-leadership and the mentioned dimensions are introduced as mediating variables in this research. Data was gathered from 83 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition affect MAs' decision by affecting connotative meaning dimensions of management accounting terms perceived by MAs. Metacognition has impact on MAs' evaluation, activity and potency dimensions. These three dimensions in turn affect management accounts' belief of the suitable decision but only evaluation and activity affect MAs' decision in practice. This research suggests that companies in a competitive world should be aware of MAs' self-leadership skills and MAs' perception of management accounting terms. Metacognition is introduced as an effective way of fostering these skills and as a result bringing up subjective, empowered and independent decision makers for the company by affecting their cognition. However, higher self-leadership leads to more objective and less independent decision makers in countries with centralized management.
Metacognition and Decision Making in Management Accounting Students
2020
Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to determine the effect of metacognition on management accounting students' decision. To reach this aim 83 graduate students of Islamic Azad University of Tehran have been studied in 2017 using three questionnaires. Path analysis and factor analysis have been conducted simultaneously in PLS software. The results show that the correlation between metacognition and management accounting students' decision (what it is) is negative. And also the relationship between metacognition and management accounting students' decision in practice (what it should be) is negative. The study conclude...
Metacognition and decision making
International journal of finance and managerial accounting
Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to determine the effect of metacognition on management accounting students' decision. To reach this aim 83 graduate students of Islamic Azad University of Tehran have been studied in 2017 using three questionnaires. Path analysis and factor analysis have been conducted simultaneously in PLS software. The results show that the correlation between metacognition and management accounting students' decision (what it is) is negative. And also the relationship between metacognition and management accounting students' decision in practice (what it should be) is negative. The study concludes that although metacognitions' aim is to bring out competitive learners, it does not necessarily make innovative decision-makers. Also centralized management in low-privatized countries could affect innovation in decision making.
Metacognition: Importance for Leadership and Scholarly Practitioners
Metacognition was defined by Flavel, J. H. (1979) as a reservoir of metacognitive experience and metacognitive knowledge. Metacognitive experiences which is also known as metacognitive regulations is part of the acquisition of knowledge about cognitive processes. Metacognitive knowledge is both the knowledge acquired about and also used to control cognitive processes. Metacognitive, having a higher level of thought order is described as knowledge of knowledge in relation to problem solving and learning. Being known as cognition of cognition by another school of thought, metacognition reveals the capability of a doctoral practitioner’s knowledge of his thought level and its effect on his work. One must not also overlook how this thought affect his next-line-of-action decision and his assessment of progress monitoring in relation to his evaluation of if an action is complete or not. Thus, a scholar practitioner is able to think more critically as he is continuously aware of his thinking.
Metacognitive Ability Effect on Leadership Development
Integrated Journal of Business and Economics, 2019
Leadership is the single most important element for the success of an organization. This explains why leadership skill is one of the most sought after skills. The only challenge is that effective leaders are few. Leadership development is meant to eradicate the shortage of leaders but there is a widespread outcry about the effectiveness of the current leadership interventions. Despite the huge expenditure in developing leaders, the outcomes are not comparable to the resources invested. Beyond the traditional elements (content, context, program length and delivery) of leadership development, the boundaries of research and practices have to be extended to the neglected elements of learning like metacognitive ability, hence this study examines the effect metacognitive ability on leadership development. The study was conducted among MBA students within private universities in Kenya. The sample size was 314 students, with a response rate of 92 percent. The results reveal that metacognitive ability significantly predicts leadership developments. The results imply that the higher the levels of metacognitive ability that leadership development participants have, the better they are at acquiring leadership skills.