What question did this study set out to answer?

This article aims to explore the behavioral implications of different accounting methods in cost allocations through role-playing exercises.

Cost Allocations: A Classroom Role-Play in Managerial Behavior and Accounting Choices.

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Randomized trial demonstrates behavioral implications of accounting choices in students, highlighting real-world applications.

This article aims to explore the behavioral implications of different accounting methods in cost allocations through role-playing exercises.
Implemented a classroom role-playing exercise based on real-world joint cost data from a company.
Students assumed different company roles to explore their decision-making processes regarding cost allocation methods.
Discussions on cost allocations and role-playing were facilitated to illustrate key issues.
Students' choices of allocation methods varied significantly based on their assigned roles, highlighting behavioral dynamics.
Prior perceptions of 'normative choices' differed once students engaged in the role-playing exercise and viewed actual dollar allocations.

Haskins et al. (1985) studied this question.

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