Publications

Related Faculty

G. Deigan Morris

Emeritus Professor of Accounting and Control

Journal Article

The Effect of Cognitive Style and Sponsorship Bias on the Treatment of Opportunity Costs in Resource Allocation Decisions

Morris G. D., Chenhall R. (1991). The Effect of Cognitive Style and Sponsorship Bias on the Treatment of Opportunity Costs in Resource Allocation Decisions Accounting Organizations and Society, 16(1), (pp27-46).

This article examines the conditional factors that potentially influence managers tendency to incorporate opportunity costs in resource allocation decisions. Effects of cognitive style; Project sponsorship; Relationship between expenditure and project.

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