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ACCOUNTING FIXATION

Yıl 2023, , 43 - 58, 12.01.2023
https://doi.org/10.55322/mdbakis.1109520

Öz

Fixation, which entered the psychology literature with Freud’s psychosexual development theory in
the early 1900s, was used to explain the attachments to the functions of objects after the first half of the
20th century and was called functional fixation. In the second half of the 20th century, it entered the
behavioral accounting literature with its fixation on accounting methods and data. In accounting, if the
methods and practices in the preparation of accounting information are changed, the parties preparing
and using the information cannot adapt to these changes. This situation creates significant problems
both in the preparation of information and in its use in decisions. In this study, the concept of fixation
is explained together with studies in psychology and accounting literature.

Kaynakça

  • Adamson, R. E. (1952). Functional Fixedness as Related to Problem Solving: A Repetition of Three Experiments. Journal Experimental Psychology, 44(4), 288–291.
  • Adamson, R. E., & Taylor, D. W. (1954). Functional Fixedness as Related to Elapsed Time and to Set. Journal of Experimental Psychology, 47(2), 122–126.
  • Akhtar, S. (2009). Comprehensive Dictionary of Psychoanalysis (1st ed.). Karnac.
  • Alali, F., Siregar, D., & Anandarajan, A. (2018). A Test of the Functional Fixation Hypothesis Using Derivative Financial Instruments. Quarterly Journal of Finance and Accounting, 56(1–2), 1–28.
  • Archibald, T. R. (1972). Stock Market Reaction to the Depreciation Switch-back. The Accounting Review, 47(1), 22–30.
  • Arnon, R., & Kreitler, S. (1984). Effects of meaning training on overcoming functional fixedness. Current Psychological Research & Reviews, 3(4), 11–24.
  • Arunachalam, V., & Beck, G. (2002). Functional Fixation Revisited: The Effect of Feedback and a Repeated Measures Design on Information Processing Changes in Response to an Accounting Change. Accounting, Organizations and Society, 27, 1–25.
  • Ashton, R. H. (1976). Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research, 14, 1–17.
  • Ball, R. (1972). Changes in Accounting Techniques and Stock Prices. Journal of Accounting Research, 1–38.
  • Barnes, P., & Webb, J. (1986). Management Information Changes and Functional Fixation: Some Experimental Evidence from the Public Sector. Accounting, Organizations and Society, 11(1), 1–18.
  • Birch, H. G., & Rabinowitz, H. S. (1951). The Negative Effect of Previous Experience on Productive Thinking. Journal of Experimental Psychology, 41(2), 121–125.
  • Bloom, R., Elgers, P. t., & Murray, D. (1984). Functional Fixation in Product Pricing: A comparisan of Individuals and Groups. Accounting, Organizations and Society, 9(1), 1–11.
  • Camarda, A., Salvia, E., Vidal, J., Weil, B., Poirel, N., Houde, O., Borst, G., & Cossotti, M. (2018). Neural basis of functional fixedness during creative idea generation: An EEG study. Neuropsychologia, 118, 4–12.
  • Chang, D. L., & Birnberg, J. G. (1977). Functional Fixity in Accounting Research: Perspective and New Data. Journal of Accounting Research, 15(2), 300–312.
  • Chen, K. C. W., & Schoderbek, M. P. (2000). The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation. Journal of Accounting Research, 38(1), 23–44.
  • Chrysikou, E. G., Motyka, K., Nigro, C., Yang, S.-I., & L.Thompson-Schill, S. (2016). Functional Fixedness in Creative Thinking Tasks Depends on Stimulus Modality. Psychology of Aesthetics, Creavity, and the Arts, 10(4), 425–435.
  • Dearman, D. T., & Shields, M. D. (2005). Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method*. Comtemporary Accounting Research, 22(2), 351–384.
  • Dopuch, N., & Ronen, J. (1973). The Effects of Alternative Inventory Valuation Methods - An Experimental Study. Journal of Accunting Research, 11(2), 191–211.
  • Duncker, K. (1945). On problem-solving. Psychological Monographs. Vol.58. American Psyhological Association.
  • Dusink, L., & Latour, L. (1996). Controlling functional fixedness: the essence of successful reuse. Knowledge-Based Systems, 9(2), 137–143.
  • Dyckman, T. R., Hoskin, Ro. E., & Swieringa, R. J. (1982). An Accounting Change and Infırmation Processing Changes. Accounting, Organizations and Society, 7(1), 1–11.
  • Fama, E. F. (1970). Efficient Capital Markets: A Review of Theory and Empirical Work. The Journal of Finance, 25(2), 383–417.
  • Flavell, J. H., Cooper, A., & Loiselle, R. H. (1958). Effect of the Number of Pre-Utilization Functions on Functiona Fixedness in Problem Solving. Psychological Reports, 4(3), 343–350.
  • Freud, S. (1905). Three Essays on the Theory of Sexuality (1905). In The standart edition of the complete pschological works of Sigmund Freud, Volume VII (1901-1905): A case of hysteria, three esaays on sexuality and other works. (pp. 123–246).
  • Furio, C., Calatayud, M. L., Barcenas, S. L., & Padilla, O. M. (2000). Functional Fixedness and Functional Reduction as Common Sense Reasonings in Chemical Equilibrium and in Geometry and Polarity of Molecules. Science Education, 84(5), 545–565.
  • Garcia, J. L. (1995). Freud’s Psychosexual Stage Conception: A Developmental Metaphor for Counselors. Journal of Counselling & Development, 73, 498–502.
  • German, T. P., & Barrett, H. C. (2005). Functional Fixedness in a Technologically Sparse Culture. Psychological Science, 16(1), 1–5.
  • German, T. P., & Defeyter, M. A. (2000). Immunity to functional fixedness in young children. Psychonomic Bulletin & Review, 7(4), 707–712.
  • Ghani, E. K., Laswad, F., & Tooley, S. (2011). Functional fixation: Experimental evidence on the presentation of financial information throuh different digital formats. The British Accounting Review, 43, 186–199.
  • Glucksberg, S. (1964). Functional Fixedness: Problem Solution as a Function of Observing Responses. Psychonomic Science, 1(1), 117–118.
  • Glucksberg, S., & Weisberg, R. W. (1966). Verbal Behavior and Problem Solving: Some Effects of Labeling in a Functional Fixedness Problem. Journal of Experimental Psychology, 71(5), 659–664.
  • Hand, J. R. M. (1990). A Test of the Extended Functional Fixation Hypothesis. The Accounting Review, 65(4), 740–763.
  • Ijiri, Y., Jaedicke, R. K., & Knight, K. E. (1966). The Effects of Accunting Alternatives on Management Decisions. In Research in Accounting Measurement (pp. 186–199).
  • Jensen, R. E. (1966). An Experimental Design for Study of Effects of Accounting Variations in Decision Making. Journal of Accounting Research, 4(2), 224–238.
  • Juni, S., & Cohen, P. (1985). Partial Impulse Erogeneity as a Function of Fixation and Object Relations. The Journal of Sex Research, 21(3), 275–291.
  • Kesavelu, D., Sheela, K., & Abraham, P. (2021). Stages of Psychological Development of Child - An Overview. International Journal of Current Research and Review, 13(13), 74–78.
  • Kitagawa, N. (2021). Product Market Competition and Overreaction to Intra-Industry Information Transfers. The Japanese Accounting Review, 11, 1–32.
  • Kraft, A., Leone, A. J., & Wasley, C. (2006). An Analysi of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components. Journal of Accounting Research, 44(2), 297–339.
  • Kroneisen, M., Kriechbaumer, M., Kamp, S.-M., & Erdfelder, E. (2021). How can I use it? The role of funcitonal fixedness in the survival-processing paradigm. Psychonomic Bulletin & Review, 28(1), 324–332.
  • Libby, R., & Pearson, D. B. (1976). Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research, 14, 18–28.
  • Luft, J. L., & Shields, M. D. (2001). Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles. The Accounting Review, 76(4), 561–587.
  • McCaffrey, T. (2012). Innovation Relies on the Obscure: A Key to Overcoming the Classic Problem of Functional Fixedness. Psychological Science, 23(3), 215–218.
  • Moon, P. (1990). Some Experimental Evidence on Functional Fixation: A Research Note. Accounting, Organizations and Society, 15(3), 193–198.
  • Munoz-Rubke, F., Olson, D., Will, R., & James, K. H. (2018). Functional fixedness in tool use: Learning modality, limitations and individual differences. Acta Psychologica, 190, 11–26.
  • Ricks, W. E. (1982). The Market’s Response to the 1974 LIFO Adoptions. Journal of Accounting Research, 20(2), 367–387.
  • Sands, D., & Auyeung, P. (2001). An Empirical Study of Bank Loan Officers’ Functional Fixation on Agricultural Co-operatives and their Reported Earnings. Accounting Forum, 25(4), 353–379.
  • Schauß, J., Hirsch, B., & Sohn, M. (2014). Functional fixation and the balanced scorecard: Adaption of BSC users´ judgment processes. Journal of Accounting & Organizational Change, 10(4), 540–566.
  • Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? The Accounting Review, 71(3), 289–315.
  • Tiniç, S. M. (1990). A Perspective on the Stock Market’s Fixation on Accounting Numbers. The Accounting Review, 65(4), 781–796.
  • Usul, H. (2021). Davranışsal Yönetim Muhasebesi (1st ed.). Detay Yayıncılık.
  • Vergoossen, R. G. A. (1990). Accounting changes and the use of financial information. Serie Research Memoranda, 1990–1994(Faculty of Economics and Business Administration, Vrije Universiteit Amsterdam).

MUHASEBEDE SABİTLENME

Yıl 2023, , 43 - 58, 12.01.2023
https://doi.org/10.55322/mdbakis.1109520

Öz

1900’lü yılların başında Freud’un psikoseksüel gelişim kuramıyla psikoloji literatürüne giren sabitlenme,
20. yüzyılın ilk yarısından sonra nesnelerin işlevlerine olan bağlılıkları açıklarken kullanılmış ve
işlevsel sabitlenme olarak tanımlanmıştır. 20. yüzyılın ikinci yarısından itibaren de muhasebe bilimin
alt disiplini olan davranışsal muhasebe araştırmalarına girmiştir. Muhasebede sabitlenme; muhasebe
bilgilerinin hazırlanmasındaki yöntemlerin ve uygulamaların değiştirilmesi durumunda bilgiyi hazırlayan
ve kullanan tarafların bu değişikliklere uyum sağlayamaması durumudur. Bu olgu hem bilginin
hazırlanmasında hem de kararlarda kullanılmasında önemli sorunlar yaratmaktadır. Bu çalışmada sabitlenme
kavramı psikoloji ve muhasebe literatüründeki çalışmalarla birlikte açıklanmıştır.

Kaynakça

  • Adamson, R. E. (1952). Functional Fixedness as Related to Problem Solving: A Repetition of Three Experiments. Journal Experimental Psychology, 44(4), 288–291.
  • Adamson, R. E., & Taylor, D. W. (1954). Functional Fixedness as Related to Elapsed Time and to Set. Journal of Experimental Psychology, 47(2), 122–126.
  • Akhtar, S. (2009). Comprehensive Dictionary of Psychoanalysis (1st ed.). Karnac.
  • Alali, F., Siregar, D., & Anandarajan, A. (2018). A Test of the Functional Fixation Hypothesis Using Derivative Financial Instruments. Quarterly Journal of Finance and Accounting, 56(1–2), 1–28.
  • Archibald, T. R. (1972). Stock Market Reaction to the Depreciation Switch-back. The Accounting Review, 47(1), 22–30.
  • Arnon, R., & Kreitler, S. (1984). Effects of meaning training on overcoming functional fixedness. Current Psychological Research & Reviews, 3(4), 11–24.
  • Arunachalam, V., & Beck, G. (2002). Functional Fixation Revisited: The Effect of Feedback and a Repeated Measures Design on Information Processing Changes in Response to an Accounting Change. Accounting, Organizations and Society, 27, 1–25.
  • Ashton, R. H. (1976). Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research, 14, 1–17.
  • Ball, R. (1972). Changes in Accounting Techniques and Stock Prices. Journal of Accounting Research, 1–38.
  • Barnes, P., & Webb, J. (1986). Management Information Changes and Functional Fixation: Some Experimental Evidence from the Public Sector. Accounting, Organizations and Society, 11(1), 1–18.
  • Birch, H. G., & Rabinowitz, H. S. (1951). The Negative Effect of Previous Experience on Productive Thinking. Journal of Experimental Psychology, 41(2), 121–125.
  • Bloom, R., Elgers, P. t., & Murray, D. (1984). Functional Fixation in Product Pricing: A comparisan of Individuals and Groups. Accounting, Organizations and Society, 9(1), 1–11.
  • Camarda, A., Salvia, E., Vidal, J., Weil, B., Poirel, N., Houde, O., Borst, G., & Cossotti, M. (2018). Neural basis of functional fixedness during creative idea generation: An EEG study. Neuropsychologia, 118, 4–12.
  • Chang, D. L., & Birnberg, J. G. (1977). Functional Fixity in Accounting Research: Perspective and New Data. Journal of Accounting Research, 15(2), 300–312.
  • Chen, K. C. W., & Schoderbek, M. P. (2000). The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation. Journal of Accounting Research, 38(1), 23–44.
  • Chrysikou, E. G., Motyka, K., Nigro, C., Yang, S.-I., & L.Thompson-Schill, S. (2016). Functional Fixedness in Creative Thinking Tasks Depends on Stimulus Modality. Psychology of Aesthetics, Creavity, and the Arts, 10(4), 425–435.
  • Dearman, D. T., & Shields, M. D. (2005). Avoiding Accounting Fixation: Determinants of Cognitive Adaptation to Differences in Accounting Method*. Comtemporary Accounting Research, 22(2), 351–384.
  • Dopuch, N., & Ronen, J. (1973). The Effects of Alternative Inventory Valuation Methods - An Experimental Study. Journal of Accunting Research, 11(2), 191–211.
  • Duncker, K. (1945). On problem-solving. Psychological Monographs. Vol.58. American Psyhological Association.
  • Dusink, L., & Latour, L. (1996). Controlling functional fixedness: the essence of successful reuse. Knowledge-Based Systems, 9(2), 137–143.
  • Dyckman, T. R., Hoskin, Ro. E., & Swieringa, R. J. (1982). An Accounting Change and Infırmation Processing Changes. Accounting, Organizations and Society, 7(1), 1–11.
  • Fama, E. F. (1970). Efficient Capital Markets: A Review of Theory and Empirical Work. The Journal of Finance, 25(2), 383–417.
  • Flavell, J. H., Cooper, A., & Loiselle, R. H. (1958). Effect of the Number of Pre-Utilization Functions on Functiona Fixedness in Problem Solving. Psychological Reports, 4(3), 343–350.
  • Freud, S. (1905). Three Essays on the Theory of Sexuality (1905). In The standart edition of the complete pschological works of Sigmund Freud, Volume VII (1901-1905): A case of hysteria, three esaays on sexuality and other works. (pp. 123–246).
  • Furio, C., Calatayud, M. L., Barcenas, S. L., & Padilla, O. M. (2000). Functional Fixedness and Functional Reduction as Common Sense Reasonings in Chemical Equilibrium and in Geometry and Polarity of Molecules. Science Education, 84(5), 545–565.
  • Garcia, J. L. (1995). Freud’s Psychosexual Stage Conception: A Developmental Metaphor for Counselors. Journal of Counselling & Development, 73, 498–502.
  • German, T. P., & Barrett, H. C. (2005). Functional Fixedness in a Technologically Sparse Culture. Psychological Science, 16(1), 1–5.
  • German, T. P., & Defeyter, M. A. (2000). Immunity to functional fixedness in young children. Psychonomic Bulletin & Review, 7(4), 707–712.
  • Ghani, E. K., Laswad, F., & Tooley, S. (2011). Functional fixation: Experimental evidence on the presentation of financial information throuh different digital formats. The British Accounting Review, 43, 186–199.
  • Glucksberg, S. (1964). Functional Fixedness: Problem Solution as a Function of Observing Responses. Psychonomic Science, 1(1), 117–118.
  • Glucksberg, S., & Weisberg, R. W. (1966). Verbal Behavior and Problem Solving: Some Effects of Labeling in a Functional Fixedness Problem. Journal of Experimental Psychology, 71(5), 659–664.
  • Hand, J. R. M. (1990). A Test of the Extended Functional Fixation Hypothesis. The Accounting Review, 65(4), 740–763.
  • Ijiri, Y., Jaedicke, R. K., & Knight, K. E. (1966). The Effects of Accunting Alternatives on Management Decisions. In Research in Accounting Measurement (pp. 186–199).
  • Jensen, R. E. (1966). An Experimental Design for Study of Effects of Accounting Variations in Decision Making. Journal of Accounting Research, 4(2), 224–238.
  • Juni, S., & Cohen, P. (1985). Partial Impulse Erogeneity as a Function of Fixation and Object Relations. The Journal of Sex Research, 21(3), 275–291.
  • Kesavelu, D., Sheela, K., & Abraham, P. (2021). Stages of Psychological Development of Child - An Overview. International Journal of Current Research and Review, 13(13), 74–78.
  • Kitagawa, N. (2021). Product Market Competition and Overreaction to Intra-Industry Information Transfers. The Japanese Accounting Review, 11, 1–32.
  • Kraft, A., Leone, A. J., & Wasley, C. (2006). An Analysi of the Theories and Explanations Offered for the Mispricing of Accruals and Accrual Components. Journal of Accounting Research, 44(2), 297–339.
  • Kroneisen, M., Kriechbaumer, M., Kamp, S.-M., & Erdfelder, E. (2021). How can I use it? The role of funcitonal fixedness in the survival-processing paradigm. Psychonomic Bulletin & Review, 28(1), 324–332.
  • Libby, R., & Pearson, D. B. (1976). Discussion of Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research, 14, 18–28.
  • Luft, J. L., & Shields, M. D. (2001). Why Does Fixation Persist? Experimental Evidence on the Judgment Performance Effects of Expensing Intangibles. The Accounting Review, 76(4), 561–587.
  • McCaffrey, T. (2012). Innovation Relies on the Obscure: A Key to Overcoming the Classic Problem of Functional Fixedness. Psychological Science, 23(3), 215–218.
  • Moon, P. (1990). Some Experimental Evidence on Functional Fixation: A Research Note. Accounting, Organizations and Society, 15(3), 193–198.
  • Munoz-Rubke, F., Olson, D., Will, R., & James, K. H. (2018). Functional fixedness in tool use: Learning modality, limitations and individual differences. Acta Psychologica, 190, 11–26.
  • Ricks, W. E. (1982). The Market’s Response to the 1974 LIFO Adoptions. Journal of Accounting Research, 20(2), 367–387.
  • Sands, D., & Auyeung, P. (2001). An Empirical Study of Bank Loan Officers’ Functional Fixation on Agricultural Co-operatives and their Reported Earnings. Accounting Forum, 25(4), 353–379.
  • Schauß, J., Hirsch, B., & Sohn, M. (2014). Functional fixation and the balanced scorecard: Adaption of BSC users´ judgment processes. Journal of Accounting & Organizational Change, 10(4), 540–566.
  • Sloan, R. G. (1996). Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings? The Accounting Review, 71(3), 289–315.
  • Tiniç, S. M. (1990). A Perspective on the Stock Market’s Fixation on Accounting Numbers. The Accounting Review, 65(4), 781–796.
  • Usul, H. (2021). Davranışsal Yönetim Muhasebesi (1st ed.). Detay Yayıncılık.
  • Vergoossen, R. G. A. (1990). Accounting changes and the use of financial information. Serie Research Memoranda, 1990–1994(Faculty of Economics and Business Administration, Vrije Universiteit Amsterdam).
Toplam 51 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Derleme
Yazarlar

Hayrettin Usul 0000-0002-3930-0866

Cemalettin Sever 0000-0001-5289-928X

Yayımlanma Tarihi 12 Ocak 2023
Gönderilme Tarihi 26 Nisan 2022
Kabul Tarihi 24 Mayıs 2022
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Usul, H., & Sever, C. (2023). MUHASEBEDE SABİTLENME. Muhasebe Ve Denetime Bakış, 22(68), 43-58. https://doi.org/10.55322/mdbakis.1109520