解釋責任、效益資訊與沉沒成本知識對沉沒成本現象影響之探討

The Effect of Accountability, Return Information and Sunk Cost Knowledge on Sunk Cost Phenomenon

陶家德(Jia-de Tao)

指導教授 ： 李秋燕

朝陽科技大學/管理學院/會計所/碩士(2013年)

摘要

解釋責任、效益資訊與沉沒成本知識對沉沒成本現象影響之探討
摘要
沉沒成本現象係攸關決策品質的重要議題。過去研究發現，具工作相關知識(如經濟學或管理會計知識)者，在商業決策方面能有效減緩沉沒成本現象，惟對個人決策則無顯著影響；但過去文獻中極少見到學者解釋為何工作相關知識在個人決策無法發生作用。本研究主要目的即藉由釐清個人決策與商業決策之本質差異，探討具相關知識之受試者在制定個人決策時，是否存在其他因素影響沉沒成本現象的發生與否。
除沉沒成本知識外，本研究嘗試探討當提供明確效益資訊或賦予決策者對決策結果之解釋責任時，其對決策品質的影響程度；此外，過去研究通常以是否研修過管理會計區分相關知識的有無，但研修過管理會計是否就具備減少沉沒成本現象的相關知識，是值得懷疑的。本研究採受試者間之實驗設計，並在實驗中設計題項評估受試者沉沒成本知識的有無，以中部某兩所大專院校商管學院會計系學生和非會計系學生為對象，共取得259份有效問卷。研究結果發現，沉沒成本知識者的有無在制定商業決策時有顯著差異，而有無解釋責任或是否提供效益資訊，對於個人決策的制定均無差異。

關鍵字

解釋責任 ； 效益資訊 ； 沉沒成本知識 ； 沉沒成本現象

並列摘要

The Effect of Accountability, Return Information and Sunk Cost Knowledge on Sunk Cost Phenomenon
ABSTRACT
Sunk cost phenomenon is an important issues pertaining to the quality of decision making. Previous studies found that job-related knowledge (such as economics or management accounting knowledge), reduced the sunk cost phenomenon in business decisions, but it had no significant impact on the personal decisions; and rarely seen studies explain why job-related knowledge can’t play a role in personal decisions. This study is to clarify the essential differences of personal and business decisions, try to explore with knowledge of the subjects in the development of personal decisions, the existence of other factors that affect whether or not the occurrence of the sunk cost phenomenon.
This study try to explore when to provide clear return information or to give the decision-makers on the interpretation of the decision results accountability, the degree of influence on the quality of decision making. Whether studying managerial accounting studies usually distinguish between the presence or absence of knowledge, but studying management accounting whether you have the knowledge to reduce the sunk cost phenomenon, it is doubtful. Survey data (N=259) were collected from two College of management and non-management of university which located at middle of Taiwan. There was a experiment in this study. The experimental groups followed a 2 levels of sunk cost knowledge (sunk cost knowledge v.s. no sunk cost knowledge) x 2 levels of return information (clear return information v.s no clear return information) x 2 levels of accountability (accountability v.s. no accountability).There were significant relations between the sunk cost knowledge and the business decisions; but the accountability and the return information was no significant relations with personal decisions.

並列關鍵字

Sunk Cost Phenomenon ； Sunk Cost knowledge ； Return Information ； Accountability

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