{"id":"https://openalex.org/W1973304286","doi":"https://doi.org/10.2466/pr0.1995.76.1.339","title":"Escalation of Commitment in Professional Tax Preparers","display_name":"Escalation of Commitment in Professional Tax Preparers","publication_year":1995,"publication_date":"1995-02-01","ids":{"openalex":"https://openalex.org/W1973304286","doi":"https://doi.org/10.2466/pr0.1995.76.1.339","mag":"1973304286"},"language":"en","primary_location":{"id":"doi:10.2466/pr0.1995.76.1.339","doi":"https://doi.org/10.2466/pr0.1995.76.1.339","is_oa":false,"landing_page_url":"https://doi.org/10.2466/pr0.1995.76.1.339","pdf_url":null,"source":{"id":"https://openalex.org/S147670119","display_name":"Psychological Reports","issn_l":"0033-2941","issn":["0033-2941","1558-691X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","dongbi-d","jufo-1","ki-jl-1","medline","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Psychological Reports","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048808189","display_name":"Richard G. Brody","orcid":"https://orcid.org/0000-0001-8060-7862","observed_orcids":["https://orcid.org/0000-0001-8060-7862"]},"institutions":[{"id":"https://openalex.org/I154264771","display_name":"Central Connecticut State University","ror":"https://ror.org/054gzqw08","country_code":"US","type":"education","lineage":["https://openalex.org/I154264771","https://openalex.org/I4210132746"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Richard G. Brody","raw_affiliation_strings":["Central Connecticut State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Central Connecticut State University","institution_ids":["https://openalex.org/I154264771"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034594311","display_name":"D. Jordan Lowe","orcid":"https://orcid.org/0000-0002-9556-2916","observed_orcids":["https://orcid.org/0000-0002-9556-2916"]},"institutions":[{"id":"https://openalex.org/I859038795","display_name":"Virginia Tech","ror":"https://ror.org/02smfhw86","country_code":"US","type":"education","lineage":["https://openalex.org/I859038795"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"D. Jordan Lowe","raw_affiliation_strings":["Virginia Polytechnic Institute and State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Virginia Polytechnic Institute and State University","institution_ids":["https://openalex.org/I859038795"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3650,"currency":"USD","value_usd":3650},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.09365994,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"76","issue":"1","first_page":"339","last_page":"344"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13841","display_name":"Psychology of Social Influence","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14465","display_name":"Leadership, Behavior, and Decision-Making Studies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/escalation-of-commitment","display_name":"escalation of commitment","score":1.0},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.7480000257492065},{"id":"https://openalex.org/keywords/sunk-costs","display_name":"sunk costs","score":0.4749999940395355},{"id":"https://openalex.org/keywords/task-familiarity","display_name":"task familiarity","score":0.5509999990463257}],"concepts":[{"id":"https://openalex.org/C50335755","wikidata":"https://www.wikidata.org/wiki/Q483247","display_name":"Phenomenon","level":2,"score":0.9149074554443359},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.7425985932350159},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.5359763503074646},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.5226635336875916},{"id":"https://openalex.org/C158981924","wikidata":"https://www.wikidata.org/wiki/Q3799353","display_name":"Escalation of commitment","level":2,"score":0.4431012272834778},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.42739367485046387},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0653010904788971},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2466/pr0.1995.76.1.339","doi":"https://doi.org/10.2466/pr0.1995.76.1.339","is_oa":false,"landing_page_url":"https://doi.org/10.2466/pr0.1995.76.1.339","pdf_url":null,"source":{"id":"https://openalex.org/S147670119","display_name":"Psychological Reports","issn_l":"0033-2941","issn":["0033-2941","1558-691X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","dongbi-d","jufo-1","ki-jl-1","medline","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320017","host_organization_name":"SAGE Publishing","host_organization_lineage":["https://openalex.org/P4310320017"],"host_organization_lineage_names":["SAGE Publishing"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Psychological Reports","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":22,"referenced_works":["https://openalex.org/W1967966640","https://openalex.org/W1970864855","https://openalex.org/W2004508718","https://openalex.org/W2010123235","https://openalex.org/W2013683951","https://openalex.org/W2030475984","https://openalex.org/W2042888638","https://openalex.org/W2055686742","https://openalex.org/W2063540780","https://openalex.org/W2101307293","https://openalex.org/W2130173750","https://openalex.org/W2145035509","https://openalex.org/W2163737472","https://openalex.org/W2171507395","https://openalex.org/W2323541277","https://openalex.org/W2492742972","https://openalex.org/W2580389126","https://openalex.org/W2604676153","https://openalex.org/W2955541030","https://openalex.org/W4205946125","https://openalex.org/W4299601558","https://openalex.org/W4319053964"],"related_works":["https://openalex.org/W2220007964","https://openalex.org/W586331535","https://openalex.org/W2239085015","https://openalex.org/W2201584559","https://openalex.org/W7151933585","https://openalex.org/W2387373022","https://openalex.org/W3036896987","https://openalex.org/W2024552194","https://openalex.org/W2279534108","https://openalex.org/W2378270276"],"abstract_inverted_index":{"Previous":[0],"research":[1,31],"has":[2,32],"shown":[3,33],"that":[4,34],"decision":[5,19],"makers":[6],"tend":[7],"to":[8,81,85],"lock":[9],"into":[10],"a":[11],"chosen":[12],"course":[13],"of":[14,28,36,73,89],"action":[15],"and":[16,45],"continue":[17],"this":[18,90],"process":[20],"even":[21],"under":[22],"changing":[23],"conditions,":[24],"suggesting":[25],"alternative":[26],"courses":[27],"action.":[29],"Prior":[30],"escalation":[35,72],"commitment":[37,74],"is":[38],"quite":[39],"robust":[40],"when":[41],"students":[42],"are":[43,47,67],"subjects":[44,60],"tasks":[46],"unfamiliar.":[48],"This":[49],"phenomenon":[50],"was":[51],"tested":[52],"with":[53,70],"60":[54],"professional":[55],"income":[56],"tax":[57],"preparers":[58],"as":[59],"relying":[61],"on":[62],"familiar":[63],"tasks.":[64],"Our":[65],"results":[66],"not":[68],"consistent":[69],"the":[71,87],"phenomenon.":[75,91],"Researchers":[76],"should":[77],"extend":[78],"our":[79],"study":[80],"other":[82],"realistic":[83],"settings":[84],"test":[86],"robustness":[88]},"counts_by_year":[{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}