Construct · 1 fields · 1 citations

functional fixation hypothesis: a standalone construct

One name. One construct. A landmark on the map.

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functionalfixation hypothesis1 CONSTRUCTFunctional fixationASHTON · FINANCIAL ACCOUNTING

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Financial accounting

the hypothesis that users of accounting reports fail to adjust their decisions when accounting methods change, fixating on reported numbers.

In financial accounting, functional fixation hypothesis refers to the hypothesis that users of accounting reports fail to adjust their decisions when accounting methods change, fixating on reported numbers. This meaning comes from Ashton (1976) in Journal of Accounting Research.[1]

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Nearby constructs

fixation4 fields · 4 citationsjingle · one word, four constructshypothesis2 fields · 2 citationsjingle · one word, two constructs

References

  1. Ashton, R. H. (1976). Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research, 14, 1. https://doi.org/10.2307/2490443

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