管理會計知識、財務誘因與沈沒成本

Managerial Accounting Knowledge, Financial Incentives and Sunk Costs

王翰屏(Hann-Pyng Wang) ； 簡俱揚(Chu-Yang Chien)

《當代會計》 10卷2期 (2009/11) Pp. 225-244

https://doi.org/10.6675/JCA.2009.10.2.04

摘要

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）。

關鍵字

沈沒成本 ； 管理會計知識 ； 財務誘因

並列摘要

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).

並列關鍵字

sunk costs ； managerial accounting knowledge ； financial incentives

參考文獻

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