门槛率和信心对承诺升级的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2021-10-11 DOI:10.37715/jaef.v3i1.1828

Kevilia Rosana, Jesica Handoko

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引用次数: 0

摘要

公司进行投资是为了从现有项目中获益。管理者对所做的每一个投资决策负责，这些决策必须是正确的，并为未来带来巨大的利润。他们必须在继续或停止项目方面做出正确的决定。然而，管理人员有时会因为继续进行利润较低的项目而做出错误的决策，这被称为承诺的升级。承诺升级是指即使知道项目处于最大不利状态，经理仍决定继续项目。本研究旨在探讨门槛率和信心对承诺升级的影响。本研究的研究设计采用3x2实验，对通过管理会计课程的WMCUS会计专业学生进行研究。实验数据将使用方差分析统计工具进行分析。本研究的结果是:(a)门槛率显著诱导承诺升级，(b)信心不影响承诺升级。此外，在承诺的升级中，门槛率和信心之间没有相互作用。研究得出的结论是，使用学生参与者往往会让他们相信这样做会在未来带来收益，从而增加他们的承诺。本研究的结果是:(a)门槛率显著诱导承诺升级，(b)信心不影响承诺升级。此外，在承诺的升级过程中，门槛率和信心之间没有相互作用。研究得出的结论是，使用学生参与者往往会让他们相信这样做会在未来带来收益，从而增加他们的承诺。本研究的结果是:(a)门槛率显著诱导承诺升级，(b)信心不影响承诺升级。此外，在承诺升级过程中，门槛率与信心之间不存在交互作用。研究得出的结论是，使用学生参与者往往会让他们相信这样做会在未来带来收益，从而增加他们的承诺

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EFFECT OF HURDLE RATE AND CONFIDENCE ON COMMITMENT ESCALATION

Companies make investments to benefit from existing projects. Managers are responsible for every investment decision taken, which must be correct and bring big profits to the future. They have to make the right decisions in continuing or stopping the project. However, managers sometimes make wrong decisions by continuing to continue less profitable projects, known as escalation of commitment. Escalation of commitment is the decision to continue the manager's project even though it is known to be in an unfavorable state to the maximum. This study aims to determine the effect of hurdle rates and confidence on the escalation of commitment. The study's research design used a 3x2 experiment between subjects carried out to Accounting students in WMCUS who had passed the management accounting course. The data from the experiment will be analyzed using ANOVA statistical tools. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in the escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Also, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future. The results obtained in this study are (a) hurdle rates significantly induced escalation of commitment and (b) confidence does not affect escalation of commitment. Besides, there is no interaction between hurdle rates and confidence in an escalation of commitment. It concluded that using student participants tends to escalate their commitment in believing that it will provide gain in the future

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JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)

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