Article2008

The framing effect in the accounting information setting: a study based on prospect theory

Ricardo Lopes Cardoso · Édson Luiz Riccio · Alexsandro Broédel Lopes

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Decision-Making and Behavioral Economics Accounting Theory and Financial Reporting Experimental Behavioral Economics Studies

Abstract

The purpose of the present study is to test the framing effect of the prospect theory in a setting of individual decisions based on accounting information, as well as to test the effect of the professional experience variable in the process. To do so, an experimental survey was carried out with 120 individuals with and without professional experience in decision making processes in order to investigate the four choice errors. The results confirmed the framing effect – as predicted in the theory – with the exception of risk aversion under gain situations. They also showed a slight effect of the variable of the decision maker’s experience on the preference pattern. Both cases require further investigation. Key words: framing effect, prospect theory, experimental research

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