users’ functional fixation. The accounting literature indicates that the presentation of financial information either within … the financial statements or in the notes to the financial statements often creates functional fixation where users of … suggested that the use of digital formats in presenting financial reports may overcome functional fixation. Using an …

users’ functional fixation. The accounting literature indicates that the presentation of financial information either within … the financial statements or in the notes to the financial statements often creates functional fixation where users of … suggested that the use of digital formats in presenting financial reports may overcome functional fixation. Using an …

according to changes in financial reports, known as functional fixation. Although previous research has examined functional …. Findings – Overall, the results indicate that functional fixation is present both from an input–output (structural modelling … investigating two cognitive biases (functional fixation and overreliance on financial measures) from an input–output and a process …