The Role of Experience in Managerial Decision Making and the Place of Managerial Accountants

Recently, the role of management accountant has been developed to such extent that engaged them not only in operational but also in strategic decision making process as a business partner. Accordingly, a great deal of researches have been done regarding roles, abilities, characteristics and other influence factors on the quality of their performance around the world, but there has not been enough attention and researches concerned with such issues in Iran.
In this research the abilities of management accountants, in two groups of experienced and inexperienced have been assessed by the number of measures identified by them in a case of resource allocating and their find choice among the alternatives. Results show that experienced people more relevant guidelines and finally the more experience, the better decision making probability.