TY  - CHAP
AB  - Capital budgeting decisions frequently go awry. We investigate whether the party gathering the data utilizes persuasive communications when presenting the information to a superior. Specifically, we analyze whether the information is framed differently depending on his or her opinion. Since prior research has shown that differential framing of the same information affects decisions this may be one contributor to capital budgeting failures. We found that participants did frame the information differently depending on whether they chose to accept or reject the project. Our control group, no decision required, was materially different from the reject group but not materially different from the accept group.
VL  - 18
SN  - 978-1-84950-755-4, 978-1-84950-754-7/1474-7871
DO  - 10.1108/S1474-7871(2010)0000018008
UR  - https://doi.org/10.1108/S1474-7871(2010)0000018008
AU  - Allport Christopher D.
AU  - Brozovsky John A.
AU  - Kerler William A.
ED  - Marc J. Epstein
ED  - John Y. Lee
PY  - 2010
Y1  - 2010/01/01
TI  - How decision preference impacts the use of persuasive communication frames in accounting
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Group Publishing Limited
SP  - 111
EP  - 148
Y2  - 2024/04/25
ER  -