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March 18, 2026The Accounting Review

Analyzing the Variance Investigation Decision: The Effects of Outcomes, Mental Accounting, and Framing.

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Authors

MLMarlys Gascho LipeUniversity of South Carolina

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Implication

Experiments reveal that outcomes and framing influence managers' evaluations in decision-making.

Key Points

  • This study aims to analyze how outcomes and framing impact managerial evaluations during variance investigations.
  • Conducted experiments with students and management professionals.
  • Investigated how perceived benefits affect framing as costs or losses.
  • Analyzed performance evaluations based on framed outcomes of investigations.
  • Managers received higher performance ratings when investigations revealed problems.
  • Perceived benefits from investigations significantly influenced how costs and losses were framed.
  • Different framing conditions affected the evaluations, confirming the outcome effect.

Cite This Study

Marlys Gascho Lipe (1993) studied this question.

synapsesocial.com/papers/69ba43884e9516ffd37a4e54https://doi.org/10.2308/tar-9403090146
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Effects of Outcome Information on Evaluations of Managerial Decisions.1987
  2. 2The Outcome Effect in Performance Evaluation: Decision Process Observability and Consensus.1993
  3. 3Framing the Decision: An Experimental Study of Managerial Judgments after Leadership Training2025
  4. 4COGNITIVE BIASES UNVEILED : FRAMING, TIME PRESSURE, AND CULTURAL UNCERTAINLY AVOIDANCE RESHAPE INVESTMENT DECISIONS THROUGH2025
  5. 5Initial Attributions and Information Seeking by Superiors and Subordinates in Production Variance Investigations.1988