Sinking shots and sinking costs? Or, how long can I play in the NBA?
研究沉没成本如何影响现实组织中的决策，以NBA选秀为衡量球员初始成本的指标，分析球队是否因沉没成本而继续使用选秀球员。
Executive Overview The article focuses on the decision making process and on human rationality. It comments on the escalation of commitment into situations that are likely to fail, and suggests that sunk costs affect continued commitment to a course of action. It states that conventional economic rationality suggests future decisions should not be based on sunk costs but that economic rationality may not always accurately describe business decision making. It examines the National Basketball Association (NBA) to examine if sunk costs affect decisions in real organizations, utilizing the NBA draft as a measure for initial costs of professional basketball players, and the extent to which teams utilize draft picks.