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Discussion Of Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis

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  • LIBBY, R

Abstract

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Suggested Citation

  • Libby, R, 1976. "Discussion Of Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 18-24.
  • Handle: RePEc:bla:joares:v:14:y:1976:i::p:18-24
    DOI: http://hdl.handle.net/10.2307/2490444
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    Citations

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    Cited by:

    1. David T. Dearman & Michael D. Shields, 2005. "Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method," Contemporary Accounting Research, John Wiley & Sons, vol. 22(2), pages 351-384, June.
    2. Luft, Joan, 2016. "Management accounting in the laboratory and in social context: Four contrasts, 1975–2014," Accounting, Organizations and Society, Elsevier, vol. 49(C), pages 9-20.
    3. Waller, William S. & Shapiro, Brian & Sevcik, Galen, 1999. "Do cost-based pricing biases persist in laboratory markets?," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 717-739, November.
    4. Luft, Joan & Shields, Michael D., 2014. "Subjectivity in developing and validating causal explanations in positivist accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 550-558.

    More about this item

    Keywords

    Functional fixation; Accounting changes; Decision making; Cognitive abilities;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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