haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 25 / 54
Tekijä: | Ghosh, D. |
Otsikko: | De-escalation strategies: some experimental evidence |
Lehti: | Behavioral Research in Accounting
1997 : VOL. 9:1, p. 88-112 |
Asiasana: | ACCOUNTING BEHAVIOURAL ACCOUNTING STRATEGY |
Kieli: | eng |
Tiivistelmä: | The purpose of this research is to test whether control procedures can reduce escalation of commitment, that is, the tendency of decision makers to persist with a project in spite of negative feedback that the initial investment has not realized its goals. Three control procedures which may mitigate escalation tendencies were examined: (1) providing unambiguous feedback regarding previous expenditures, (2) preparing a progress report on the project, and (3) providing information about future benefits of additional expenditures. |
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