سخن سردبیر
نویسنده
دانشیار گروه مدیریت بازرگانی، دانشکده علوم مالی، مدیریت و کارآفرینی، دانشگاه کاشان، کاشان، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
Although the budgeting process is fundamentally based on financial analysis and quantitative information, in practice it is heavily influenced by human judgment and decision-making. Research in behavioral economics and cognitive psychology demonstrates that individuals involved in budget preparation, allocation, and control do not always follow fully rational patterns of thinking and behavior. Cognitive, emotional, and behavioral biases can distort the way decision-makers perceive information, assess risks, and forecast outcomes, thereby affecting the quality of budgeting decisions. These biases may lead to systematic deviations from optimal resource allocation and financial planning. Therefore, understanding the nature of these biases and the mechanisms through which they influence budgeting decisions is essential for improving the effectiveness of budgeting systems and enhancing the quality of financial decision-making within organizations.
کلیدواژهها [English]
)