Use of Accounting Product-Costing Systems in Making Production Decisions
通过实验检验了Dickhaut和Lere提出的启发式决策理论，发现决策者在生产数量决策中倾向于选择吸收成本法而非变动成本法，且实验结果支持该理论预测。
In this paper, we extend results reported in Hilton, Swieringa, and Turner [1988] testing a theory of heuristic decision making proposed by Dickhaut and Lere [1983]. That theory addresses the role of accounting product-costing information in production-quantity decisions.1 Dickhaut and Lere showed that under a plausible heuristic production-decision process, the decision maker should sometimes prefer absorption costing, because it results in a production quantity closer to the quantity determined via a complete, optimizing analysis than the quantity resulting when variable costing is used. Their theory provides the basis for a behavioral theory of the effects on production decisions of accounting product-costing system choice and use. Our results support the Dickhaut/Lere choice heuristic and indicate that our subjects tended to choose the accounting system (variable or absorption costing) predicted by their theory. We obtained stronger evidence in support of the Dickhaut/Lere heuristic in this study than in our earlier study, a result we attribute to three key differences in experimental design: (1) in this study we used a between-subjects design