search query: @author Arunachalam, V. / total: 3
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| Author: | Arunachalam, V. Beck, G. |
| Title: | Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change |
| Journal: | Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 1-25 |
| Index terms: | ACCOUNTING ORGANIZATION SOCIETY |
| Language: | eng |
| Abstract: | This study uses a product pricing laboratory experiment to evaluate the presence of functional fixation and extends prior research by incorporating a repeated measures design and a feedback variable. Functional fixation was assessed by the degree of information processing changes in response to an accounting change. The accounting change, in the form of a change in depreciation method (straight line to accelerated or accelerated to straight line, respectively), was varied by the period in which the change occurred and by whether judgment policy feedback was provided. A total of 190 subjects participated in the study and made product pricing decisions for three sets of thirty products each, each constituting a separate period. |
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