haku: @journal_id 767 / yhteensä: 88
viite: 23 / 88
| Tekijä: | Chang, C. J. Yen, S.-H. Duh, R.-R. |
| Otsikko: | An Empirical Examination of Competing Theories to Explain the Framing Effect in Accounting-Related Decisions |
| Lehti: | Behavioral Research in Accounting
2002 : VOL. 14, p. 35-64 |
| Asiasana: | EMPIRICAL RESEARCH COMPETITION ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The purposes of this study are to explore framing effects in a managerial accounting decision context and to test the explanatory power of prospect theory and two competing theories, fuzzy-trace theory and probabilistic mental models, on such effects. In Experiment 1, 86 undergraduate students made a choice between two alternatives in a managerial decision problem that illustrates a classic, Asian disease-type business scenario. Results show that the subjects committed the framing effect bias and that prospect theory, fuzzy-trace theory, and probabilistic mental models all predict the bias. In Experiment 2, a business variant of the Asian disease problem was designed to distinguish among the explanatory abilities of these theories in an accounting context. |
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