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2018 | t. 19, z. 10, cz. 1 Finansowe i organizacyjne aspekty kooperacji nauki i lokalnej przedsiębiorczości - wymiar teoretyczny i praktyczny. Część 1 | 209--224
Tytuł artykułu

Zjawisko fiksacji funkcjonalnej w rachunkowości

Treść / Zawartość
Warianty tytułu
Functional Fixation in Accounting
Języki publikacji
PL
Abstrakty
Celem niniejszego artykułu jest więc prezentacja istoty działania mechanizmu fiksacji funkcjonalnej w obszarze rachunkowości oraz propozycja typologii aktualnych ustaleń z tego zakresu.(fragment tekstu)
EN
The paper aims to present the essence of functional fixation phenomenon in accounting aspect. It also proposes a typology of its research areas basing on qualitative analysis of literature on the topic.(original abstract)
Twórcy
  • Społeczna Akademia Nauk
Bibliografia
  • Abdel-Khalik A., Keller. T. (1984), Earnings or Cash Flows: An Experiment on Functional Fixation and the Value of the Firm, "Studies in Accounting Research", nr 16.
  • Adamson R. (1952), Functional Fixation as Related to Problem Solving: A Repetition of Three Experiments, "Journal of Experimental Psychology".
  • Alali F., Siregar D., Anandarajan A. (2018), A Test of the Functional Fixation Hypothesis Using Derivative Financial Instruments, "Quarterly Journal of Finance & Accounting", nr 56, z. 1/2.
  • Arnold V., Sutton S. (1997), Behavioral Accounting Research: Foundations and Frontiers, AAA.
  • Artienwicz N. (2011), Możliwości badania zachowania księgowych w świetle paradygmatów rachunkowości, "Prace i Materiały Wydz. Zarz. UG", nr1/2.
  • Arunchalam V., Beck G. (2002), Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change, "Accounting, Organizations and Society" , nr 27.
  • Ashton R. (1976), Cognitive changes induced by accounting changes - experimental- -evidence on functional fixation hypothesis, "Journal of Accounting Research", nr 14.
  • Barnes P., Webb J. (1986), Management information changes and functional fixation: some experimental evidence from the public sector, "Accounting, Organizations and Society", nr 11(1).
  • Beck G., Limor R., Arunachalam V., Wheeler P. (2014), The Effect of Changes in Decision Aid Bias on Learning: Evidence of Functional Fixation, "Journal Of Information Systems", t. 28, nr 1.
  • Belkaoui A. (1975), Learning Order and the Acceptance of Accounting Techniques, "The Accounting Review", Oct.
  • Belkaoui A. (1989), Behavioral Accounting: The Research and Practical Issues, Quorum Books.
  • Bloom R., Elgers P., Murray D. (1984), Functional Fixation in Product Pricing: A Comparison of Individuals and Groups, "Accounting, Organizations and Society", t. 9, nr 1.
  • Briers M., Luckett P., Chow Ch. (1997), Data Fixation and the Use of Traditional Versus Activity-Based Costing Systems, "ABACUS", t. 33, nr 1.
  • Buchheit S. (2004), Fixed Cost Magnitude, Fixed Cost Reporting Format, and Competitive Pricing Decisions: Some Experimental Evidence, "Contemporary Accounting Research", t. 21, nr 1 Spring.
  • Chang D., Birnberg J. (1977), Functional Fixity in Accounting Research: Perspective and New Data, "Journal of Accounting Research", t. 15, nr 2.
  • Chen K., Schoderbek M. (2000), The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation, "Journal of Accounting Research", t. 38, nr 1.
  • Cialdini R. (2000), Wywieranie wpływu na ludzi. Teoria i praktyka, GWP.
  • Dearman D., Schields M. (2005), Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method, "Contemporary Accounting Research", t. 22, nr 2.
  • Dopuch N., Ronen J. (1973), The Effects of Alternative Inventory Valuation Methods-An Experimental Study, "Journal of Accounting Research", t. 11, nr 2.
  • Dyckman T. (1964), The Effects of Alternative Accounting Techniques on Certain Management Decisions, "Journal of Accounting Research", t. 2, nr 1.
  • Dyckman T., Hoskin R., Swieringa R. (1982), An accounting change and information processing changes, "Accounting, Organizations and Society", t. 7, nr 1.
  • Gmińska R. (2014), Aspekty behawioralne w rachunkowości zarządczej, "Prace Naukowe UE we Wrocławiu", nr 344.
  • Haka S., Friedman L., Jones V. (1986), Functional fixation and interference theory: a theoretical and empirical investigation, "The Accounting Review", t. 61, nr 3.
  • Hand J. (1990), A test of the extended functional fixation hypothesis, "The Accounting Review", nr 65 (4).
  • Harris T., Ohlson J. (1990), Accounting Disclosures and the Market's Valuation of Oil and Gas Properties: Evaluation of Market Efficiency and Functional Fixation, "The Accounting Review", t. 65, nr 4.
  • Hirst D., Hopkins P. (1998), Comprehensive income reporting and analysts' valuation judgments, "Journal of Accounting Research", nr 36.
  • Hopkins P. (1996), The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments, "Journal of Accounting Research", nr 34.
  • Hung-Chao Y., Wu-Chun Ch., Chun-Yuan H. (2003), The Nature of Corporate Income Tax Under a Full Imputation Tax Regime: A Test of Functional Fixation, "Journal of Business Finance & Accounting", nr 30(3) & (4).
  • Ijiri Y., Jaedicke R., Knight K. (1966), The Effects of Accounting Alternatives on Management Decisions [w:] Ijiri Y., Nielson O. (eds.), Research in Accounting Measurement, AAA.
  • Jensen R. (1966), An Experimental Design for Study of Effects of Accounting Variations in Decision Making, "Journal of Accounting Research", Autumn.
  • Korzeniowska D. (2016), Rozwój problematyki rachunkowości behawioralnej, "Przedsiębiorczość i Zarządzanie", t. XVII, nr 9.
  • Korzeniowska D. (2018), Przedmiot badań rachunkowości behawioralnej, "Zeszyty Teoretyczne Rachunkowości", nr 98 (154) (w druku).
  • Luft J., Schields M. (2001), Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles, "The Accounting Review", t. 76, nr 4.
  • Maines L., McDaniel L. (2000), Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format, "The Accounting Review", nr 75 (2).
  • Marchant G. (1990), Accounting Changes and Information Processing: Some Further Empirical Evidence, "Behavioral Research in Accounting", t. 2.
  • Mazurowska M. (2014), Paradygmat homo oeconomicus a rachunkowość behawioralna, "Studia Oeconomica Posnaniensia", t. 2, nr 4 (265).
  • McGee R. (1984), Software Accounting, Bank Lending Decisions, and Stock Prices, "Management Accounting", July.
  • Murray D. (1991), Data fixation: methodological refinements and additional empirical evidence, "Behavioral Research in Accounting", nr 3.
  • Reeve J. (1982), Individual vs. Group Processing of Accounting Data - A Field Study, "Accounting and Business Research", t. 13, nr 49.
  • Sands D., Auyeung P. (2001), An empirical study of bank loan officers' functional fixation on agricultural co-operatives and their reported earnings, "Accounting Forum", t. 25, nr 4.
  • Sterling R. (1970), On Theory Construction and Verification, "Accounting Review", July, nr 433.
  • Tooley S., Ghani E., Laswad F. (2010), Functional fixation: Experimental evidence on the presentation of financial information through different digital formats, "The British Accounting Review", nr 43(3).
Typ dokumentu
Bibliografia
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