Management information changes and functional fixation: some experimental evidence from the public sector

Article Abstract:

Functional fixation was found to occur when managers were presented with case studies concerning recommended selling prices. Evidence supported fixity in the conventional accounting sense, but was inconclusive in the original psychological sense. A comparison between the conception of functional fixation of psychologists and accounting researchers is drawn, and both have relevance to information systems.

Psychological aspects

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Methodological problems in functional fixation research: criticism and suggestions

Article Abstract:

Methodology analysis is used to illuminate problems with functional fixation research to date. An alternative methodology to studying fixation of users on outputs of accounting systems is presented. An emphasis is placed on the importance of continued research in this area, with reviewed methodology.

Functional analysis

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Image theory: an alternative description of audit decisions

Article Abstract:

An alternative to the expected utility, and heuristics and biases models of decision making called image theory is described. Image theory incorporates decisions about adoption of goals, plans to achieve the given goals, and methods for reviewing the ongoing success of plans.

Auditing

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