Comments on 'An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital Budgeting Decisions'

Contemporary Accounting Research; Fall1993, Vol. 10 Issue 1, p. 113

University of Alberta School of Business Research Paper No. 2013-1043

Posted: 2 Jul 2013

See all articles by Karim Jamal

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

Date Written: June 1, 1992

Abstract

This article presents comments on an article by Clifton E. Brown and Ira Solomon titled "An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital-Budgeting Decisions." They tested various explanations for outcome effects such as cognitive reconstruction, self-enhancing motives, and escalation of commitment. The author praises their attempt but has concerns relative to the relevance of the research, the design of the experiment and the lack of consideration for moral hazard and social structure.

Suggested Citation

Jamal, Karim, Comments on 'An Experimental Investigation of Explanations for Outcome Effects on Appraisals of Capital Budgeting Decisions' (June 1, 1992). Contemporary Accounting Research; Fall1993, Vol. 10 Issue 1, p. 113, University of Alberta School of Business Research Paper No. 2013-1043, Available at SSRN: https://ssrn.com/abstract=2279080

Karim Jamal (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

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