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Author:Rutledge, R.
Harrell, A.
Title:The impact of responsibility and framing of budgetary information on group-shifts
Journal:Behavioral Research in Accounting
1994 : VOL. 6, p. 92-109
Index terms:BUDGET
INFORMATION
RISK
Language:eng
Abstract:Considerable research has found that group decisions are either more or less risky as compared to previous decisions made by individual group members. This study proposes and tests two conditions that may influence whether group decisions become more or less risky: (1) the framing of decision alternatives , and (2) the level of responsibility for a prior related decision. The results suggest that both framing and responsibility affect the initial risk-taking of individuals in a predictable manner, and that subsequent group decisions will enhance this risk-taking.
SCIMA record nr: 111767
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