Metacognition, connotative meaning dimensions and management accountant's decision making: Studying Accounting student's minds

Management accountings decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountant's decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountant's decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountant's evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management account's belief of the suitable decision but only evaluation and activity have effect on management accountant's decision in practice.