{"id":"https://openalex.org/W3003248745","doi":null,"title":"Metacognition and Decision Making in Management Accounting Students","display_name":"Metacognition and Decision Making in Management Accounting Students","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3003248745","mag":"3003248745"},"language":"en","primary_location":{"id":"mag:3003248745","doi":null,"is_oa":false,"landing_page_url":"https://ijfma.srbiau.ac.ir/article_15390_2f548b79557954afa7b7ccd230475023.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306513965","display_name":"International Journal of Finance & Managerial Accounting","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance & Managerial Accounting","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5041149699","display_name":"Marziyeh Shariati","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I155419210","display_name":"Islamic Azad University, Science and Research Branch","ror":"https://ror.org/03187yj51","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Marziyeh Shariati","raw_affiliation_strings":["PhD candidate, Department of Accounting, Faculty of Management and Economics, science and research Branch,#N#Islamic Azad University, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD candidate, Department of Accounting, Faculty of Management and Economics, science and research Branch,#N#Islamic Azad University, Tehran, Iran","institution_ids":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108753366","display_name":"Ghodratallah Talebnia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I155419210","display_name":"Islamic Azad University, Science and Research Branch","ror":"https://ror.org/03187yj51","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Ghodratallah Talebnia","raw_affiliation_strings":["Associate Professor, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad university, Tehran, Iran#N#(Corresponding Author)"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor, Department of Accounting, Faculty of Management and Economics, Science and Research branch, Islamic Azad university, Tehran, Iran#N#(Corresponding Author)","institution_ids":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033099187","display_name":"Royaee Ramezanali","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]},{"id":"https://openalex.org/I155419210","display_name":"Islamic Azad University, Science and Research Branch","ror":"https://ror.org/03187yj51","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Royaee Ramezanali","raw_affiliation_strings":["Assistant Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad university, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant Professor, Department of Accounting, Faculty of Management and Economics, Science and Research Branch, Islamic Azad university, Tehran, Iran","institution_ids":["https://openalex.org/I110525433","https://openalex.org/I155419210"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"4","issue":"16","first_page":"65","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7827000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.7827000021934509,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.11309999972581863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.018699999898672104,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/metacognition","display_name":"metacognition","score":1.0},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.8090000152587891},{"id":"https://openalex.org/keywords/accounting-education","display_name":"accounting education","score":0.6639999747276306},{"id":"https://openalex.org/keywords/continuous-learning","display_name":"continuous learning","score":0.5590000152587891},{"id":"https://openalex.org/keywords/central-administration","display_name":"centralized management","score":0.8539999723434448},{"id":"https://openalex.org/keywords/privatization","display_name":"privatization","score":0.8700000047683716}],"concepts":[{"id":"https://openalex.org/C118147538","wikidata":"https://www.wikidata.org/wiki/Q1126970","display_name":"Metacognition","level":3,"score":0.8326796293258667},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5544040203094482},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.5471044182777405},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5260001420974731},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.5035461783409119},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4940541088581085},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.47061020135879517},{"id":"https://openalex.org/C97944126","wikidata":"https://www.wikidata.org/wiki/Q5001864","display_name":"Business decision mapping","level":3,"score":0.4439024329185486},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.40734606981277466},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3621429204940796},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.3371860682964325},{"id":"https://openalex.org/C107327155","wikidata":"https://www.wikidata.org/wiki/Q330268","display_name":"Decision support system","level":2,"score":0.2896490693092346},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26304757595062256},{"id":"https://openalex.org/C169900460","wikidata":"https://www.wikidata.org/wiki/Q2200417","display_name":"Cognition","level":2,"score":0.19108593463897705},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10379219055175781},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3003248745","doi":null,"is_oa":false,"landing_page_url":"https://ijfma.srbiau.ac.ir/article_15390_2f548b79557954afa7b7ccd230475023.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306513965","display_name":"International Journal of Finance & Managerial Accounting","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance & Managerial Accounting","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6164000034332275,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1976762075","https://openalex.org/W2020143450","https://openalex.org/W2038073326","https://openalex.org/W2074291844","https://openalex.org/W2093950336","https://openalex.org/W2158669601"],"related_works":["https://openalex.org/W4375844439","https://openalex.org/W2020852114","https://openalex.org/W3207868172","https://openalex.org/W7081913499","https://openalex.org/W4416687054","https://openalex.org/W2587292649","https://openalex.org/W2981138818","https://openalex.org/W2300675311","https://openalex.org/W7222621910","https://openalex.org/W2023843365"],"abstract_inverted_index":{"Competitive":[0],"and":[1,15,40,97,115,131],"skilled":[2],"management":[3,70,116,132,166],"accountants":[4],"are":[5],"needed":[6],"for":[7,52],"the":[8,22,33,53,65,111,127],"companies'":[9],"survival":[10],"in":[11,27,45,50,90,104,136,167,173],"an":[12,46],"ever-changing":[13],"world":[14,18,49],"also":[16,126],"a":[17,28],"without":[19],"borders.":[20],"Therefore,":[21],"problem":[23],"is":[24,38,43,62,123,142,151],"what":[25],"components":[26],"decision":[29,119,135,174],"maker":[30],"brings":[31],"out":[32,154],"best":[34],"decision.":[35,73],"Since":[36],"learning":[37,42],"continuous":[39,41],"essential":[44],"ever":[47],"changing":[48],"order":[51],"company":[54],"to":[55,63,152],"survive.":[56],"The":[57,107,144],"aim":[58,77,150],"of":[59,67,81,85],"this":[60,76],"study":[61,145],"determine":[64],"effect":[66],"metacognition":[68,114,130],"on":[69],"accounting":[71,117,133],"students'":[72,118,134],"To":[74],"reach":[75],"83":[78],"graduate":[79],"students":[80],"Islamic":[82],"Azad":[83],"University":[84],"Tehran":[86],"have":[87,100],"been":[88,101],"studied":[89],"2017":[91],"using":[92],"three":[93],"questionnaires.":[94],"Path":[95],"analysis":[96,99],"factor":[98],"conducted":[102],"simultaneously":[103],"PLS":[105],"software.":[106],"results":[108],"show":[109],"that":[110,147],"correlation":[112],"between":[113,129],"(what":[120,138],"it":[121,139,157],"is)":[122],"negative.":[124,143],"And":[125],"relationship":[128],"practice":[137],"should":[140],"be)":[141],"concludes":[146],"although":[148],"metacognitions'":[149],"bring":[153],"competitive":[155],"learners,":[156],"does":[158],"not":[159],"necessarily":[160],"make":[161],"innovative":[162],"decision-makers.":[163],"Also":[164],"centralized":[165],"low-privatized":[168],"countries":[169],"could":[170],"affect":[171],"innovation":[172],"making":[175]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2020-02-07T00:00:00"}
