haku: @indexterm Opportunity costs / yhteensä: 47
viite: 15 / 47
| Tekijä: | Vera-Munoz, S. |
| Otsikko: | The effects of accounting knowledge and context on the omission of opportunity costs in resource allocation decisions |
| Lehti: | Accounting Review
1998 : JAN, VOL. 73:1, p. 47-72 |
| Asiasana: | ACCOUNTING OPPORTUNITY COSTS KNOWLEDGE |
| Kieli: | eng |
| Tiivistelmä: | Economic theory stresses that opportunity costs are relevant to resource allocation decisions, while prior empirical accounting research finds that decision makers tend to ignore or underweight opportunity cost information. This study examines whether accounting knowledge is associated with a decision maker's tendency to ignore opportunity costs in business decisions. The experiment's results indicate that the number of opportunity costs ignored by subjects in a business resource allocation decision is greater for subjects with high-accounting knowledge than for subjects with low-accounting knowledge. |
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