Purpose

Overconfidence bias is considered to be a very influential decision-making bias in the business environment. This paper aims to identify the susceptibility of management accountants to overconfidence-related overplacement bias and to determine its pervasiveness among these professionals.

Design/methodology/approach

Two international samples of management accountants were surveyed using overplacement bias elicitation questions. The hypothesis that bias susceptibility varies between management accountants in different hierarchical employment positions was tested employing binary logistic regression.

Findings

Management accountants are found to be susceptible to overplacement bias, yet its pervasiveness among the samples is similar to other sample populations in comparable studies. Management accountants in the position of Chief Financial Officer (CFO) were found to be more susceptible to overplacement bias than their colleagues in other management accountant and business management positions.

Research limitations/implications

The use of convenience sampling represents a limitation of the research.

Practical implications

The findings confirm that there is a need for syllabi and continual professional development projects to educate management accountants on this bias. CFOs are especially at risk of being overconfident, which may not be in the best interest of the business.

Originality/value

This is the first paper to assess overplacement bias in management accountants as a group of decision-makers, especially within the context of their increasing involvement in business decision-making.

中文翻译：

---

管理会计师对过度自信的敏感性：过度配置的观点

目的

过度自信偏差被认为是商业环境中非常有影响力的决策偏差。本文旨在确定管理会计师对过度自信相关的过度安置偏差的敏感性，并确定其在这些专业人员中的普遍性。

设计/方法论/途径

使用过度安置偏差引发问题对两个国际管理会计师样本进行了调查。采用二元逻辑回归检验了不同层级就业职位的管理会计师之间偏差敏感性不同的假设。

发现

研究发现，管理会计师容易受到过度安置偏差的影响，但其在样本中的普遍性与可比研究中的其他样本群体相似。研究发现，担任首席财务官 (CFO) 职位的管理会计师比担任其他管理会计师和业务管理职位的同事更容易受到过度安置偏差的影响。

研究局限性/影响

便利抽样的使用代表了研究的局限性。

实际影响

研究结果证实，需要制定教学大纲和持续的专业发展项目来教育管理会计师了解这种偏见。首席财务官尤其面临过度自信的风险，这可能不符合企业的最佳利益。

原创性/价值

这是第一篇评估管理会计师作为决策者群体的过度安置偏差的论文，特别是在他们越来越多地参与业务决策的背景下。