| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第10卷第2期 Vol 10 No. 2 |
| 標題Title | 管理會計知識、財務誘因與沈沒成本Managerial Accounting Knowledge, Financial Incentives and Sunk Costs |
| 作者Authors | 王翰屏 簡俱揚Hann-Pyng Wang Chu-Yang Chien |
| 出版日期Publish Date | 2009-11-30 |
| 摘要Abstract | 過去研究發現決策者的投資決策受到沈沒成本的影響，但沈沒 成本效果也會因為其他因素而改變，因此本研究分析管理會計知識和 財務誘因對沈沒成本效果的影響。本研究有三項發現：(1)提供財務誘 因可以提高參與者的認知努力。(2)不論參與者是否具有管理會計知 識，財務誘因對於參與者的決策都沒有影響。(3)具有（不具有）管理 會計知識的參與者做出正確決策的比例比較高（低）。Many researches in Psychology found the sunk cost influences the investment decisions of decision-makers, but the effect of the sunk cost is also depends on other factors. This study attempts to analyze whether the managerial accounting knowledge and the financial incentive mitigate the sunk cost effect or not. 193 college students were used as participants in the experiment. The results showed that (1) the cognitive effort of participants increases when the financial incentives are provided, (2) the financial incentives have no influence on participants’ decisions, (3) the percentage of correct decisions that participants with (without) managerial accounting knowledge make is higher (lower). |
| 關鍵字KeyWords | 沈沒成本、管理會計知識、財務誘因sunk costs, managerial accounting knowledge, financial incentives |
| DOI(全文下載Download) | 10.6675/JCA.2009.10.2.04 |
| 相關文章Related Articles | |