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研究生:王姿云
研究生(外文):Tzu-Yun Wang
論文名稱:承諾續擴行為之影響因素:管理會計知識、計畫完成度與投資損益
論文名稱(外文):The Factors of Effect on Escalation of Commitment : Managerial Accounting Knowledge, Percentage of Project Completion and Investment Profits or Losses
指導教授:王翰屏王翰屏引用關係
指導教授(外文):Hann-Pyng Wang
學位類別:碩士
校院名稱:國立雲林科技大學
系所名稱:會計系研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2009
畢業學年度:97
語文別:中文
論文頁數:69
中文關鍵詞:沉沒成本投資損益管理會計知識計畫完成度承諾續擴
外文關鍵詞:investment profits or lossesmanagerial accounting knowledgeescalation of commitmentproject completionsunk cost
相關次數:
  • 被引用被引用:7
  • 點閱點閱:306
  • 評分評分:
  • 下載下載:79
  • 收藏至我的研究室書目清單書目收藏:1
沉沒成本的分析是管理會計一項重要議題,本研究想探討,具有管理會計知識的會計系學生是否能將管理會計知識應用在實際決策問題,以及是否能按照增額法分析投資決策。本研究分析管理會計知識、計畫完成度與投資損益三項變數對承諾續擴(escalation of commitment)行為之影響,以國內大學會計系及非會計系學生為研究對象,進行二個實驗。
研究結果均顯示,三項自變數中,僅計畫完成度對承諾續擴具顯著影響,即不管投資損益金額大小,一旦計畫完成度越高,受試者繼續投資意願就越高;受試者是否具備管理會計知識,投資決策均無顯著差異;投資損益對於投資決策也沒有顯著影響。
This study examined the effect of managerial accounting knowledge, percentage of project completion and the amount of investment profits or losses on escalation of commitment.The subjects were the college students of accouting department and non-accounting department. The main objective of this research is to investigate whether people who have managerial accouting knowledge can use incremental approach to make a right decision. There were two experiments in this study. The experimental groups followed a 2 levels of managerial accounting knowledge (managerial accounting knowledge vs. no managerial accounting knowledge) × 2 levels of percentage of project completion (10% vs 90%) × 2 levels of the amount of investment (profits vs losses).
The results showed that among the three variables, only percentage of project completion has significant effects on escalation of commitment. That is , whether the amount of investment profits or losses , the higher the perectage of project completion, the higher degree of the escalation of commitment is. Therefore, managerial accunting knowledge and the amount of investment profits or losses have no significant effects on escalation of commitment.
中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表目錄 vi
圖目錄 vii
一、緒論 1
1.1研究背景與動機 1
1.2研究目的 4
1.3研究架構 5
二、文獻探討與研究假說 6
2.1承諾續擴 6
2.1.1沉沒成本效果 7
2.1.2影響承諾續擴行為的因素 9
2.2特定工作攸關知識與決策 12
2.3計畫完成度與承諾續擴 14
2.4投資損益與承諾續擴 15
2.5研究假說 16
三、實驗一 18
3.1研究方法 18
3.1.1實驗工作 18
3.1.2實驗問卷 18
3.1.3受試者 21
3.1.4實驗程序 21
3.1.5實驗變數 23
3.2研究結果 25
3.2.1初步分析 25
3.2.2管理會計知識對承諾續擴之影響-假說H1檢定 27
3.2.3計畫完成度對承諾續擴之影響-假說H2檢定 30
3.2.4投資損益對承諾續擴之影響-假說H3檢定 31
3.2.5競爭對手的威脅 32
3.2.6本章小結 33

四、實驗二 34
4.1研究方法 34
4.1.1實驗工作 34
4.1.2實驗問卷 35
4.1.3受試者 37
4.1.4實驗程序 37
4.1.5實驗變數 39
4.2研究結果 40
4.2.1初步分析 40
4.2.2管理會計知識對承諾續擴之影響-假說H1檢定 42
4.2.3計畫完成度對承諾續擴之影響-假說H2檢定 45
4.2.4投資損益對承諾續擴之影響-假說H3檢定 46
4.2.5競爭對手的威脅 47
4.2.6本章小結 48
五、結論與建議 49
5.1研究結論 49
5.2研究貢獻 50
5.3研究限制 51
5.4研究建議 51
參考文獻 53
附錄一 實驗一問卷 56
附錄二 實驗二問卷 59
中文部分:
1.王淑蓉,2009,管理會計知識、決策風險與計劃完成度對承諾續擴之影響,國立雲林科技大學會計研究所,碩士論文。
2.林沁梅,2007,會計知識與財務誘因對沉沒成本效果之影響,國立雲林科技大學會計研究所,碩士論文。
3.林紹華、林孟儀,2005,”一個錯誤決策 高鐵賠上近六百億 ”,商業周刊,第930期,頁52-54。
4.陳玫諭,2003,沉沒成本現象之探討-實驗研究,國立台灣大學會計研究所,碩士論文。
5.簡俱揚等著,2000,當代成本會計,初版,臺中市。
英文部分:
1.Arkes, H. R., and C. Blumer, 1985, “The psychology of sunk cost”, Organizational Behavior and Human Decision Processes, vol. 35, pp.124-140.
2.Boehne, D. M., and Paese, P. W. , 2000, “Deciding whether to complete or terminate an unfinished project: A strong test of the project completion hypothesis”, Organizational Behavior and Human Decision Processes, 81, pp.178-194.
3.Bonner, S., and B. Lewis, 1990, “Determinants of audit expertise”, Journal of Accounting Research, (Supplement), pp.1-20.
4.Bazerman, M. H., 1984, “The relevance of Kahneman and Tversky’s concept of framing to organizational behavior”, Journal of Management, 10, pp.333-343.
5.Conlon, D. E., and Garland, H., 1993, “The role of project completion information in resource allocation decisions”, Academy of Management Journal, 36,pp.402-413.
6.Chow, C. W., P. Harrison, T. Lindquist, and A.Wu, 1997, “Escalating commitment to unprofitable projects: replication and cross-cultural extension”, Management Accounting Research vol. 8, pp.347-361.

7. Devine, K. and O. Priscilla, 1995, “The effect on sunk costs and opportunity costs on a subjective capital allocation decision”, The Mid-Atlantic Journal of Business, South Orange 31, pp.25-38.
8. Garland, H., and Conlon, D. E., 1998, “Too close to quit: The role of project completion in maintaining commitment”, Journal of Applied Social Psychology, 28, pp.2025-2048.
9. Garland, H., 1990, “Throwing good money after bad: The effect of sunk costs on the decision to escalate commitment to an ongoing project”, Journal of Applied Psychology, 75, pp.728-731.
10.Garland, H., and Newport, S., 1991, “Effects of absolute and relative sunk costs on the decision to persist with a course of action”, Organizational Behavior and Human Decision Processes, 48, pp.55-69.
11.He, X., and Mittal, V., 2007, “The effect of decision risk and project stage on escalation of commitment”, Organizational Behavior and Human Decision Processes, vol.103, pp.225-237.
12.Jensen, M. C., and W. H. Meckling, 1976, “Theory of the firm: Managerial behavior, agency costs and ownership structure”, Journal of Financial Economics, vol. 3, pp.305-360.
13.Keil, M., Tan, B. C. Y., Wei, K. K., Saarinen, T., Tuunainen, V., and Wassenaar, A., 2000, “A cross-cultural study on escalation of commitment behavior in software projects”, MIS Quarterly, 24, pp.299-325.
14.Kahneman, D., and Tversky, A., 1979, “Prospect theory: An analysis of decisions under risk”, Econometrica, 47, pp.263-291.
15.Larrick, R. P., R. E. Nisbett, and J. N. Morgon, 1993, “Who uses the cost-benefit rules of choice: implications for the normative status of microeconomic theory”, Organizational Behavior and Human Decision Processes, vol. 56, pp.331-347.
16.Moon, H. ,2001, “Looking forward and looking back: Integrating completion and sunk-cost effects within an escalation-of-commitment progress decision”, Journal of Applied Psychology, 86, pp.104-113.

17.Northcraft, G. B., and M. A. Neale, 1986, “Opportunity costs and the framing of resource allocation decisions”, Organizational Behavior and Human Decision Processes, 37, pp.348-356.
18.Staw, B. M. ,1976, “Knee-deep in the big muddy: A study of escalating commitment to a chosen course of action”, Organizational Behavior and Human Performance, 16, pp.27-44.
19.Staw, B. M., and Ross, J., 1987, “Behavior in escalation situations: Antecedents, prototypes, and solutions, In L. L. Cummings & B. M. Staw(Eds.)”, Research in organizational behavior, Vol. 9, pp. 39-78, Greenwich, CT: Jai Press.
20.Schaubroeck, J., and Davis, E., 1994, “Prospect theory predictions when escalation is not the only chance to recover sunk costs”, Organizational Behavior and Human Decision Processes, 57, pp.59-82.
21.Staw, B. M., Barsade, S. G., and Koput, K. W., 1997, “Escalation at the credit window: A longitudinal study of bank executives’ recognition and write-off of problem loans”, Journal of Applied Psychology, 82, pp.130-142.
22.Tversky, A., and D. Kahneman, 1981, “The framing of decisions and the psychology of choice”, Science, 211, pp.450-458 Jan 30.
23.Tan, H. T., and Yates, J. F., 1995, “Sunk cost effects: The influences of instruction and future return estimates”, Organizational Behavior and Human Decision Processes, 63, pp.311-319.
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