The sunk cost fallacy and throwing the baby out with the bathwater: a little like rocket science

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2021

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Tucker, B.P.
Alewine, H.

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Accounting, Auditing & Accountability Journal, 2021; 34(4):1016-1017

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Abstract

One important tenet of decision-making and evaluation (at least from an accounting perspective) is to disregard sunk costs, and to avoid the sunk cost fallacy. The sunk cost fallacy refers to the situation where someone continues a course of action on the basis of the costs already incurred, rather than assessing the merits of the case at the time (because “we can’t give up now after all the money we have already poured in”).

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Copyright 2021 Emerald Publishing

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