Theoretical Framework of Research on Functional Fixation in Accounting
Theoretical Framework of Research on Functional Fixation in Accounting

Summary/Abstract: Functional fixation has been originally discovered by psychologists and it consists in the difficulty of noticing the possibility of using an object with a known, specific function in a new, unconventional way. It has been studied by behavioural accounting researchers since 1960s who, with time, adopted the idea into accounting and developed a phenomenon called accounting fixation or data fixation. Despite various experiments conducted in the field, the theoretical framework constituting a basis for such research has not yet been summarized in the literature.

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