Although the effect of monetary sunk costs on decision-making is widely discussed, research is still fragmented, and results are sometimes controversial. One reason for this incomplete picture is the missing differentiation between the effect of sunk costs on utilization and progress decisions...

Over the last decade an era of political reforms has been sweeping through Indonesian society. This has not just involved change at the level of how government is conducted but has seen a change in the whole social and political atmosphere. One of the most significant changes is related to...

Nowadays, the accountant’s and business manager’s image in society is an increasingly debated subject in the literature. The existing stereotypes in accounting developed in relation with the national context affect the students’ attitude towards accounting (Albu et al., 2012). This study...