Abstract:
This study investigates the effect of behavioral factors on management accounting decisions in Lagos State, Nigeria. The objectives are to: (1) evaluate how cognitive biases influence accounting decisions, (2) assess the impact on financial planning and control, and (3) analyze the challenges of mitigating behavioral biases in management accounting. A survey design was chosen to gather data from financial managers and accountants. The sample size, calculated using Taro Yamane's formula, ensures representativeness. The reliability coefficient score of the survey was 0.90. Findings indicate that behavioral factors significantly influence management accounting decisions, affecting financial planning and control. However, challenges such as identifying and mitigating biases were identified. It is recommended that companies in Lagos State provide training on behavioral finance and implement checks to minimize the impact of cognitive biases on management accounting decisions.
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