IDEAS home Printed from https://ideas.repec.org/a/bla/joares/v14y1976ip18-24.html
   My bibliography  Save this article

Discussion Of Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis

Author

Listed:
  • LIBBY, R

Abstract

No abstract is available for this item.

Suggested Citation

  • Libby, R, 1976. "Discussion Of Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 18-24.
    • Handle: RePEc:bla:joares:v:14:y:1976:i::p:18-24
    DOI: http://hdl.handle.net/10.2307/2490444
    as

    Download full text from publisher

    File URL: http://www.jstor.org/stable/pdf/2490444.pdf
    Download Restriction: no
    File URL: https://libkey.io/http://hdl.handle.net/10.2307/2490444?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    2. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    3. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    4. Luft, Joan & Shields, Michael D., 2014. "Subjectivity in developing and validating causal explanations in positivist accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 550-558.

    More about this item

    Keywords

    Functional fixation; Accounting changes; Decision making; Cognitive abilities;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:joares:v:14:y:1976:i::p:18-24. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0021-8456 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.