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標題:An empirical examination of competing theories to explain the framing effect in accounting-related decisions
學年90
學期1
出版(發表)日期2002/01/01
作品名稱An empirical examination of competing theories to explain the framing effect in accounting-related decisions
作品名稱(其他語言)
著者Chang, C. Janie; Yen, Sin-hui; Duh, Rong-ruey
單位淡江大學會計學系
出版者American Accounting Association
著錄名稱、卷期、頁數Behavioral research in accounting 14, pp.35-64
摘要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. One hundred eighty‐five undergraduate students participated in the experiment. Results of Experiment 2 indicate that the fuzzy‐trace theory provides additional power to explain the framing effect. Hence, accounting professionals can design better approaches to reporting/presenting financial information that will help managers alleviate the framing effect in decision making.
關鍵字
語言英文
ISSN1050-4753
期刊性質國內
收錄於
產學合作
通訊作者
審稿制度
國別中華民國
公開徵稿
出版型式,電子版,紙本
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