metacognition

Financial reporting is critical to providing the information needed by users, especially corporate executives, and it is considered as an effective information tool in the management, organization and planning of an organization.
Since most of the information needed by managers is provided through financial reports provided by financial managers, providing relevant (reliably) human resources reports, including information that employs managers in the recruitment, assessment and management of resources Human, as well as human resource strategies, so Increasing the level of ability of financial managers to provide and supply information for managers in the field of human resources. On the other hand, this ability depends on the knowledge and skills as well as the power and motivation of using this knowledge and skill. The statistical population of the research is the companies accepted in the Tehran Stock Exchange. The sample of 89 corporate financial managers was selected as the sample. The meta-cognitive factors were extracted from the future development of HR reporting and analyzed using the statistical software PLS and the fuzzy model (LAT). Analysis has been made. The findings show that all meta-cognitive factors and empowerment of financial managers have a significant relationship with the future development of HR reporting.

In order to survive in an ever-changing world, companies need empowered employees. Therefore, management accountants' empowerment is an important issue, especially in underdeveloped countries. Management accounting tools that are used in Iran are not suitable for companies' strategies with regard to management accounting knowledge development. On the other hand, keeping up with management accounting's change and growth of knowledge is becoming a challenge for management accountants in a competent world. The purpose of this study is to determine the contribution of metacognition on management accountants' decision making by effecting their self-leadership skills. Data was gathered from 83 out of 107 graduate students who had studied management accounting in their courses in Islamic Azad university of Tehran Science and Research Branch. These students had enrolled in graduate classes on the fall semester of 2016. Factor analysis and path analysis have been used for this study. The findings show that self-leadership has a negative impact on management accountants' decision. Meaning high self-leadership skills in management accountants has a negative effect on their innovative and foresight behavior. Since management accountants' metacognition has a positive impact on their self-leadership skills, therefore, management accountants' metacognitive abilities do not indirectly lead to innovative behaviors by effecting management accountants' self-leadership skills. Instead, judging by the tools and techniques they have chosen, management accountants with better self-leadership skills prefer more hindsight decisions. This study has been conducted in Iran which is a low privatized country with centralized management, replicating it in developed countries would give better views on this matter.