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2018 | 17 | nr 4 | 265--279
Tytuł artykułu

Theoretical Framework of Research on Functional Fixation in Accounting

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
Background. Functional fixation has been originally discovered by psychologists and it consists in the difficulty of noticing the possibility of using an object with a known, specific function in a new, unconventional way. It has been studied by behavioural accounting researchers since 1960s who, with time, adopted the idea into accounting and developed a phenomenon called accounting fixation or data fixation. Despite various experiments conducted in the field, the theoretical framework constituting a basis for such research has not yet been summarized in the literature.
Research aims. The paper aims to present theories, models, hypothesis etc. harnessed by researchers to investigate functional fixation phenomenon in accounting.
Methodology. The method of literature analysis available in the Internet was used. The scientific publications' databases were searched by means of the combinations of relevant keywords. Finally, 39 articles and 6 monograph published in the years 1966-2018 were included in the analysis.
Key findings. Studies on functional fixation based on three groups of psychological theories: behavioural decision theory, learning theory and motivation theory. The first two were intended mainly to explain the genesis of this mechanism whereas the last was exploited in research on how to reduce the occurrence of functional fixation in accounting. However motivation theory has not been treated so far as a main theory for the accounting fixation research, but its potential for further studies of this type seems quite promising. (original abstract)
Rocznik
Tom
17
Numer
Strony
265--279
Opis fizyczny
Twórcy
  • University of Social Sciences in Lodz, Łódź, Poland
Bibliografia
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  • Belkaoui, A. (1989). Behavioral Accounting: The Research and Practical Issues. New York: Quorum Books.
  • Bloom, R., Elgers, P. & Murray, D. (1984). Functional fixation in product pricing: A comparison of individuals and groups. Accounting, Organizations and Society, 9(1), 1-11.
  • Briers, M., Luckett, P. & Chow, Ch. (1997). Data fixation and the use of traditional versus activity-based costing systems. ABACUS, 33(1), 1-20.
  • Chapman, C.S., Hopwood, A.G. & Shields, M.D. (eds.) (2007). Handbook of Management Accounting Research. Oxford: Elsevier Ltd.
  • Dearman, D. & Schields, M. (2005). Avoiding accounting fixation: Determinants of cognitive adaptation to differences in accounting method. Contemporary Accounting Research, 22(2), 351-384.
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  • Gmińska, R. (2014). Aspekty behawioralne w rachunkowości zarządczej. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 344, 185-193.
  • Haka, S., Friedman, L. & Jones, V. (1986). Functional fixation and interference theory: A theoretical and empirical investigation. The Accounting Review, 61(3), 455-474.
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  • Korzeniowska, D. (2018b). Zjawisko fiksacji funkcjonalnej w rachunkowości. Przedsiębiorczość i Zarządzanie, 19(10) [in press].
  • Luft, J. & Schields, M. (2001). Why does fixation persist? Experimental evidence on the judgment performance effects of expensing intangibles. The Accounting Review, 76(4), 561-587.
  • Mazurowska, M. (2014). Paradygmat homo oeconomicus a rachunkowość behawioralna. Studia Oeconomica Posnaniensia, 2(4), 88-101.
  • Ryan, R.M. & Deci, E.L. (2000a). Intrinsic and extrinsic motivations: Classic definitions and new directions. Contemporary Educational Psychology, 25, 54-67.
  • Ryan, R.M. & Deci, E.L. (2000b). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1), 68.
  • Simon, H.A. (1955). A behavioral model of rational choice. The Quarterly Journal of Economics, 69(1), 99-118.
  • Sterling, R. (1970). On theory construction and verification. The Accounting Review, 433, 444-457.
  • Strelau, J. (ed.) (2006). Psychologia, t. 2. Gdańsk: Gdańskie Wydawnictwo Psychologiczne.
  • Tversky, A. & Kahneman, D. (1974). Judgement under uncertainty. Heuristics and biases. Science, 185, 1124-1131 [reprint in: Kahneman, D. (2012), Pułapki myślenia. O myśleniu szybkim i wolnym. Tłum. P. Szymczak. Poznań: Media Rodzina].
  • Wolf, B. (2000). The Structure of the Human World: Brunswik's Organism-Environment-Model. Notes and Essays, http://www.brunswik.org. (accessed: 4th Oct 2018).
  • Zielonka, P. (2006). Behawioralne aspekty inwestowania na rynku papierów wartościowych. Warszawa: CeDeWu.
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.ekon-element-000171557598

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