Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
Vol 1, No 2 (2013)

PEMANFAATAN INFORMASI AKUNTANSI UNTUK MENGHINDARI ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN (Studi pada Mahasiswa Akuntansi PTN dan PTS se Kota Jambi)




Article Info

Publish Date
27 Aug 2013

Abstract

The Objective of this research is to examine accounting information as strategy to helpdecision maker avoiding escalation of commitment. Given strategy include unambiguousfeed back strategy, project progress report, and giving information of future advantage toindividual or group of decision maker. Sums of 130 students of Accounting Department,Faculty of Economic, Jambi University participate in this experiment. The result of the testshows that the three strategies can significantly help decision maker avoiding commitmentescalation problem. However, surprisingly the result of the test show that strategy to givefuture benefit information significantly tends to direct the group to commitment escalation.The test is also performed to observe whether there is polarization of individual or groupdecision. Statistic results give support that when the three strategies are given to individualand group of decision maker and group polarization occurred.Keywords : escalation of commitment, accounting information strategy, individual-groupdecision

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi berisikan artikel tentang hasil penelitian dan gagasan konseptual, kajian danaplikasi teori, tinjauan kepustakaan, resensi buku baru dalam bidang akuntansi dan ...