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Abstract The study objective is to investigate investment decisions in students and graduates of a program of post-graduate studies in academic mode, in Accounting at a Federal Higher Education Institution (IFES) located in southern Brazil, related to continue or discontinue the investment project. It is intended to verify the occurrence of the sunk cost effect in relation to the stage of academic training. Information was collected from a questionnaire composed of one of the scenarios which required an investment decision, proposed by Kwak and Moom (2010) experiment. The nonparametric Chi-Square test was used for data analysis. The data were processed and analyzed by the software XLSTAT. The sample, intentionally, was consisted of 46 respondents. The results show that the decision of continuity of the investment project is predominant for both Masters as to master degree students, characterizing the occurrence of the sunk cost effect in both groups. The test carried out showed no dependency relationship between the formation stage of the respondents and the perception of the sunk cost effect on investment decisions. Author Biographies Stella Maris Lima Altoé, Universidade Federal do Paraná Mestranda em Ciências Contábeis pela Universidade Federal do Paraná - UFPR. Luciana Klein, Universidade Federal do Paraná Mestranda em Ciências Contábeis pela Universidade Federal do Paraná - UFPR. André Junior de Oliveira, Universidade Federal do Paraná Mestranda em Ciências Contábeis pela Universidade Federal do Paraná - UFPR. Adriana Casavechia Fragalli, Universidade Federal do Paraná Mestranda em Ciências Contábeis pela Universidade Federal do Paraná – UFPR. Lauro Brito de Almeida, Universidade Federal do Paraná Professor do Programa de Pós-Graduação em Ciências Contábeis da UFPR. Pós-Doutorando em Administração pelo PPAD/PUC-PR. Downloads PDF (Português (Brasil)) Published 2013-10-16 How to Cite Altoé, S. M. L., Klein, L., Oliveira, A. J. de, Fragalli, A. C., & Almeida, L. B. de. (2013). The influence of the sunk cost effect on investment decisions. Revista Catarinense Da Ciência Contábil, 12(36), p. 26–37. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/1444 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 12 No. 36 (2013): Agosto-Novembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Stella Maris Lima Altoé, Luiz Panhoca, Márcia Maria dos Santos Bortolocci Espejo, Index of Environmental Disclosure (IDA): analysis of the application of indicator developed from The expert perspective in Brazil , Revista Catarinense da Ciência Contábil: Vol. 16 No. 48 (2017): May-August Edenise Aparecida dos Anjos, Edicreia Andrade dos Santos, Ivanildo Viana Moura, Lauro Brito de Almeida, Rogério João Lunkes, FACTORS OF ANTICIPATORY SOCIALIZATION: A STUDY WITH STUDENTS OF ACCOUNTING SCIENCES , Revista Catarinense da Ciência Contábil: Vol. 17 No. 52 (2018): September-December Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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