جستجوی مقالات مرتبط با کلیدواژه « شادی » در نشریات گروه « حسابداری »

The aim of this study is to investigate the influence of personal happiness and optimism on conservative and aggressive choices in accounting. The method of the research is survey-experimental. The participants of the study include final year undergraduate BA and post graduate MA students majoring in accounting statistics. The sample was determined using Morgan method. Finally, 239 questionnaires were collected. Standard questionnaire was used to evaluate happiness and optimism. Conservative and aggressive choices were evaluated through a 1 2 scenario. The gathered data was also analyzed using SPSS software. Findings from a sample of 239 people show that conservative and aggressive choices are not significantly affected by happiness and optimism. Also, it was demonstrated that conservative and aggressive choices depend strongly on the relationship between bonuses and the salaries and the accounting profits. Accounting choices are less affected by emotions and feelings and they are more based on rational attitude towards earning benefits.