期刊名称：Sriwijaya International Journal of Dynamic Economics and Business
印刷版ISSN：2581-2904
电子版ISSN：2581-2912
出版年度：2020
卷号：4
期号：2
页码：87-94
DOI：10.29259/sijdeb.v4i2.%25p
语种：English
出版社：Fakultas Ekonomi Universitas Sriwijaya
摘要：Previous research has mostly examined the phenomenon of escalation of commitment in the context of decision making by managers in an investment project. However,in the capital budgeting process,before making investment decisions managers tend to consider information produced by accountants. This study examines the phenomenon of escalation of commitment using the perspective of supporting role of accountants as the party that provides information for investment decision making by managers,especially in the presence of sunk costs. This study uses a laboratory experimental method. The sample in this study are 156 undergraduate students majoring in Accounting who had passed Financial Accounting and Management Accounting courses. Based on the results of the independent sample t-test,it shows that accountants who experienced sunk cost conditions tend to provide reports that directed managers towards escalation of commitment behavior compared to accountants who do not experience sunk cost conditions. The presence of sunk cost makes accountants have better mind frame to get the possibility of profit compared with a definite loss so that the decisions they make tend to provide reports that lead to the escalation of commitment behavior.
关键词：escalation of commitment;sunk costs;accountants
