Functional Fixation and Interference Theory: A Theoretical and Empirical Investigation.
运用干扰理论检验成本与收益信息是否导致决策者固着于这些指标而忽略市场价值，约半数受试者表现出固着，但会计课程学习并未减少固着，反而可能有助于正确编码市场价值。
Abstract ABSTRACT: This study uses interference theory to test the hypothesis that exposure to cost and income measures causes fixated responses in a decision-making setting where market value is the appropriate response. These fixated responses have been observed in both the functional fixation and prospect theory literatures and are related to materiality and certainty. The number of accounting courses subjects had completed was used as a surrogate for amount of exposure to cost and income. Approximately 50 percent of the subjects exhibited evidence of fixation on either income or cost measures. Materiality, but not certainty, had an impact on the fixation. Exposure to accounting courses was not related to this fixation. In fact, weak support was found for accounting as an aid in encoding the correct (i.e., market value) response. Age was the only variable positively correlated with the improper use of cost and income data.