Schauß, Joachim; Hirsch, Bernhard; Sohn, Matthias - In: Journal of Accounting & Organizational Change 10 (2014) 4, pp. 540-566
according to changes in financial reports, known as functional fixation. Although previous research has examined functional …. Findings – Overall, the results indicate that functional fixation is present both from an input–output (structural modelling … investigating two cognitive biases (functional fixation and overreliance on financial measures) from an input–output and a process …