Efekt obramowania w decyzjach ekonomicznych wspomaganych informacjami z rachunkowości
The framing effect in economic decisions based on accounting information

Summary/Abstract: The contemporary development of science is limited if the interdisciplinary approach is not involved. This also applies to economic sciences. In last decades many psychological ideas have been applied to clarify economic, financial and managerial problems. The purpose of this paper was to answer the ques-tion about the existence and strength of the framing effect in managerial decisions based on accounting information and about conditions under which this effect is modified. The research was experimental in character. It was found that the framing effect appeared if negative frame was used. The effect of positive frame was not obtained. So, the framing effect in managerial decisions based on accounting information was partially confirmed. It was also shown that the framing effect is modified depending on intolerance to the ambiguity. The influence of intolerance to ambiguity is specific in character. Results of this study improve the knowledge of psychological determinants in managerial decisions and validate the im-portance of behavioral research in accounting.

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