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Direct linkClikeman, Paul M.; Stevens, Jerry L. – Journal of Education for Business, 2019
Managerial accounting teaches students to make rational decisions by evaluating sunk costs, incremental costs, and opportunity costs. The behavioral literature suggests that biases and heuristics overcome rational thinking. The authors explore whether learning cost concepts attenuates behavioral biases. They find a statistically significant…
Descriptors: Undergraduate Students, Accounting, Business Administration Education, Decision Making
