COGNITIVE TRAPS IN ACCOUNTING DECISIONS: THE ROLE OF COGNITIVE BIASES IN MANAGEMENT ACCOUNTING AND THEIR SOLUTIONS

Year 2025, Volume: 27 Issue: 4, 353 - 372, 28.12.2025

Günay Deniz Dursun

https://doi.org/10.31460/mbdd.1704165

https://izlik.org/JA65UA67AX

Abstract

Management accounting plays a strategic role in decision-making utilizing not only quantitative analyses but also the cognitive frameworks of decision-makers. This study examines the cognitive biases encountered in management accounting across four key decision domains: budgeting, performance evaluation, investment, and strategic planning. Prominent bias types were identified and subsequently illustrated using a scenario-based analysis. The findings reveal that management accounting decisions are not solely governed by technical calculations; rather, they are significantly shaped by the perceptions, of decision-makers. In this respect, the study contributes to the development of behavioral awareness in management accounting and offers recommendations for minimizing decision-making errors.

Keywords

Managerial Accounting , Cognitive Biases , Heuristics , Decision Making

MUHASEBE KARARLARINDA ZİHİN TUZAKLARI: YÖNETİM MUHASEBESİNDE BİLİŞSEL YANLILIKLARIN ROLÜ VE ÇÖZÜM YOLLARI

https://izlik.org/JA65UA67AX

Abstract

Karar verme süreçlerinde stratejik bir rol üstlenen yönetim muhasebesi, yalnızca sayısal analizlerle değil, karar vericilerin zihinsel çerçeveleriyle de doğrudan şekillenmektedir. Bu çalışma, yönetim muhasebesi kararlarında sıkça gözlemlenen bilişsel yanlılıkları; bütçeleme, performans değerlendirme, yatırım kararları ve stratejik planlama olmak üzere dört temel karar alanı üzerinden incelemektedir. Bu alanlarda öne çıkan bilişsel yanlılık türleri literatür taramasıyla belirlenmiş, ardından bu yanlılıklar senaryo tabanlı bir analiz yöntemiyle somutlaştırılmıştır. Bulgular, yönetim muhasebesi kararlarının yalnızca teknik hesaplamalardan ibaret olmadığını, karar vericilerin algılarına, deneyimlerine ve zihinsel önyargılarına da bağlı olduğunu göstermektedir. Çalışma, yönetim muhasebesi alanında davranışsal farkındalığın artırılmasına katkı sağlamayı ve karar alma süreçlerinde sistematik hataların azaltılmasına yönelik öneriler geliştirmeyi amaçlamaktadır.

Keywords

Yönetim Muhasebesi , Bilişsel Yanlılıklar , Sezgisel Kısa Yollar , Karar Verme

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