| Summary: | Accounting fixation is the condition that occurs when a decision makes
cannot change their decision at the time of the change in accounting method.
Therefore, if an individual is suffered fixation, then it will affect their cognitive
adaptation to make the decisions. This study aims to examine the effect of
learning and compensation on manager�s cognitive adaptation to avoid accounting
fixation. Individuals who get learning condition is hypothesized would be
increased their cognitive adaptation to avoid accounting fixation in both present or
absent compensation condition.
This study uses 2 x 2 laboratory experiment design, with 115 subject
students of Msi majoring in accounting, MAKSI, and PPAK FEB UGM. Each
subject was provided one of four versions of the case are available were randomly
(random assignment). Data analysis techniques that have been used in this study is
the analysis of two ways Anova with an error rate of five percents (0,05). Before
performing Anova analysis, we conduct normality test and test of homogeneity of
variance.
The study results showed that the influence of learning to manager�s
cognitive adaptation to avoid accounting fixation. But, this study cannot provide
the empirical evidence about the effects of the compensation and interaction
between learning with compensation on manager�s cognitive adaptation to avoid
accounting fixation.
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