Publication Date
| In 2025 | 0 |
| Since 2024 | 0 |
| Since 2021 (last 5 years) | 0 |
| Since 2016 (last 10 years) | 1 |
| Since 2006 (last 20 years) | 1 |
Descriptor
| Accounting | 1 |
| Behavior | 1 |
| Bias | 1 |
| Business Administration… | 1 |
| Costs | 1 |
| Decision Making | 1 |
| Error Patterns | 1 |
| Evaluative Thinking | 1 |
| Knowledge Level | 1 |
| Undergraduate Students | 1 |
Source
| Journal of Education for… | 1 |
Publication Type
| Journal Articles | 1 |
| Reports - Research | 1 |
Education Level
| Higher Education | 1 |
| Postsecondary Education | 1 |
Audience
Location
Laws, Policies, & Programs
Assessments and Surveys
What Works Clearinghouse Rating
Peer reviewed
Direct linkClikeman, Paul M.; Stevens, Jerry L. – Journal of Education for Business, 2019
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…
Descriptors: Undergraduate Students, Accounting, Business Administration Education, Decision Making
