臺灣博碩士論文加值系統

解釋責任、效益資訊與沉沒成本知識對沉沒成本現象影響之探討
摘要
沉沒成本現象係攸關決策品質的重要議題。過去研究發現，具工作相關知識(如經濟學或管理會計知識)者，在商業決策方面能有效減緩沉沒成本現象，惟對個人決策則無顯著影響；但過去文獻中極少見到學者解釋為何工作相關知識在個人決策無法發生作用。本研究主要目的即藉由釐清個人決策與商業決策之本質差異，探討具相關知識之受試者在制定個人決策時，是否存在其他因素影響沉沒成本現象的發生與否。
除沉沒成本知識外，本研究嘗試探討當提供明確效益資訊或賦予決策者對決策結果之解釋責任時，其對決策品質的影響程度；此外，過去研究通常以是否研修過管理會計區分相關知識的有無，但研修過管理會計是否就具備減少沉沒成本現象的相關知識，是值得懷疑的。本研究採受試者間之實驗設計，並在實驗中設計題項評估受試者沉沒成本知識的有無，以中部某兩所大專院校商管學院會計系學生和非會計系學生為對象，共取得259份有效問卷。研究結果發現，沉沒成本知識者的有無在制定商業決策時有顯著差異，而有無解釋責任或是否提供效益資訊，對於個人決策的制定均無差異。

The Effect of Accountability, Return Information and Sunk Cost Knowledge on Sunk Cost Phenomenon
ABSTRACT
Sunk cost phenomenon is an important issues pertaining to the quality of decision making. Previous studies found that job-related knowledge (such as economics or management accounting knowledge), reduced the sunk cost phenomenon in business decisions, but it had no significant impact on the personal decisions; and rarely seen studies explain why job-related knowledge can’t play a role in personal decisions. This study is to clarify the essential differences of personal and business decisions, try to explore with knowledge of the subjects in the development of personal decisions, the existence of other factors that affect whether or not the occurrence of the sunk cost phenomenon.
This study try to explore when to provide clear return information or to give the decision-makers on the interpretation of the decision results accountability, the degree of influence on the quality of decision making. Whether studying managerial accounting studies usually distinguish between the presence or absence of knowledge, but studying management accounting whether you have the knowledge to reduce the sunk cost phenomenon, it is doubtful. Survey data (N=259) were collected from two College of management and non-management of university which located at middle of Taiwan. There was a experiment in this study. The experimental groups followed a 2 levels of sunk cost knowledge (sunk cost knowledge v.s. no sunk cost knowledge) x 2 levels of return information (clear return information v.s no clear return information) x 2 levels of accountability (accountability v.s. no accountability).There were significant relations between the sunk cost knowledge and the business decisions; but the accountability and the return information was no significant relations with personal decisions.

目錄
摘要 I
Abstract II
誌謝 III
目錄 V
表目錄 VII
圖目錄 VIII
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第貳章 文獻探討與研究假說 6
第一節 沉沒成本現象 6
一、沉沒成本現象 6
二、承諾上升行為 7
三、沉沒成本現象之影響 9
第二節 沉沒成本現象之發生原因 10
一、解釋沉沒成本現象的理論 10
二、影響沉沒成本現象之可能因素 12
三、決策偏誤模型 17
第三節 沉沒成本現象對不同決策類型之影響 20
第四節 特定知識對不同決策類型之影響 22
第五節 研究假說 24
第參章 研究方法 26
第一節 研究架構 26
第二節 研究對象及程序 26
第三節 實驗設計與個案內容 28
一、實驗設計 28
二、個案內容 28
三、前測結果分析 34
第四節 資料分析法 37
第肆章 研究結果與分析 38
第一節 樣本特性分析 38
第二節 決策情形敘述性統計 42
第三節 卡方分析 45
一、沉沒成本知識與決策制定 45
二、解釋責任、效益資訊與個人決策之影響 46
三、各控制變項與解釋責任之影響 48
四、各控制變項與效益資訊之影響 50
第伍章 結論與建議 52
第一節 研究結論 52
第二節 研究貢獻 54
第三節 研究限制及建議 55
參考文獻 56
中文文獻 56
英文文獻 59
附錄一 問卷初稿 68
附錄二 正式問卷 76
附錄三 商業決策之受試者理由彙總 88
附錄四 個人決策之受試者理由彙總 98

表目錄
表3-3-2 專家背景與意見摘要 31
表3-3-3 科系與沉沒成本知識之前測卡方分析檢定表 35
表3-3-4 問卷表達方式前測敘述性統計分析 35
表3-3-5 問卷困難程度前測敘述性統計分析 36
表4-1-1 問卷回收情形 38
表4-1-2 樣本之人口統計特徵 39
表4-1-3 複選題次數分配 40
表4-1-4 問卷表達方式敘述性統計分析 41
表4-1-5 問卷困難程度敘述性統計分析 41
表4-2-1 各組變數控制與人數分配 42
表4-2-2 商業決策結果彙總 42
表4-2-3 個人決策結果彙總 43
表4-3-1 沉沒成本知識與商業決策之卡方分析檢定表 45
表4-3-2 沉沒成本知識與個人決策之卡方分析檢定表 46
表4-3-3 解釋責任與個人決策之卡方分析檢定表 47
表4-3-4 效益資訊與個人決策之卡方分析檢定表 47
表4-3-5 依沉沒成本知識為控制變項，解釋責任與個人決策之關係 48
表4-3-6 解釋責任之多重列聯表分析 49
表4-3-7 依沉沒成本知識為控制變項，效益資訊與個人決策之關係 50
表4-3-8 效益資訊之多重列聯表分析 51

圖目錄
圖一 實驗受試者之組別 29

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