Abstract

The Importance of Mental Accounting to Supporting the Performance of Learning Organizations

Dr. Zaid Aed Mardan, Sarah Fouad Muslim, Dhafer Abdullah Hamed

Volume: 12 Issue: 4 2022

Abstract:

The research aimed to introduce the concept of mental accounting and its management, the concept of mental accounting and its components, as well as the concept of a learning organization, its characteristics and accounting methods that support its performance, as well as a statement of the importance and role of mental accounting in supporting the performance of a learning organization, the study reached a set of results, the most important of which were: There is an effect of mental accountability, in both its implicit and explicit parts, on the performance of organizations in the industrial sector. It has been emphasized that the mental accounting components represented by innovation, education, experience, skill, and the technical, scientific, technical and media aspects have an effective role in strengthening the performance of the learning organization by supporting its representative characteristics and in line with the variables of the modern industrial environment.

DOI: http://doi.org/10.37648/ijrssh.v12i04.037

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