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Paul M. Clikeman 《Journal of Education for Business》2019,94(6):351-358
Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant proportion of students completing a managerial accounting course exhibit predictable irrationality in personal choices. By matching behavioral choices with final exam answers, the authors also find that learning rationality principles in accounting does not reduce predictably irrational choices in other settings. The study findings are robust across three key rational concepts. Overall, the authors cannot reject the hypothesis that behavioral choices are independent of knowledge of the underlying principle of rationality. 相似文献
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Clikeman Paul M. Geiger Marshall A. O'Connell Brendan T. 《Teaching Business Ethics》2001,5(4):389-410
Earnings management is the practice of makingdiscretionary accounting choices or timingoperating decisions to move reported earningstoward a desired goal. Prior research revealswide disagreement among both students andbusiness executives regarding the ethicalacceptability of earnings management. Thisstudy investigates whether gender and nationalorigin influence accounting students'perceptions of earnings management. Male andfemale accounting students from the U.S. andfive Asian countries evaluated thirteenvignettes describing earnings managementpractices. Very few differences were detectedbetween the responses of the male and femalestudents or between the students from the U.S.and the Asian countries, indicating that thepractice of earnings management was perceivedsimilarly across all the groups of studentsstudied. 相似文献
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