Escalation of Commitment in Professional Tax Preparers

Abstract

Previous research has shown that decision makers tend to lock into a chosen course of action and continue this decision process even under changing conditions, suggesting alternative courses of action. Prior research has shown that escalation of commitment is quite robust when students are subjects and tasks are unfamiliar. This phenomenon was tested with 60 professional income tax preparers as subjects relying on familiar tasks. Our results are not consistent with the escalation of commitment phenomenon. Researchers should extend our study to other realistic settings to test the robustness of this phenomenon.

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