A week after taking a self‐esteem test, subjects were provided with false feedback (either positive or negative) and neutral feedback about their self‐esteem score. They were then asked to make two budgeting decisions, one cost estimate first and then one sales estimate for a fictional budgeting decision. In general, the individuals who were provided with information which temporarily caused them to lower their self‐esteem were more apt to distort input information than those who were made to raise their self‐esteem. It is concluded that, whereas slack budgeting may be consistent with generally low self‐esteem feedback, it is inconsistent with generally high or neutral self‐esteem feedback. Résumé. Une semaine après avoir subi un test d'estime de soi, on a présenté aux sujets un faux “feedback” (soit positif ou négatif) et un “feedback” neutre relativement aux résultats de leur test. On leur a alors demandé de prendre deux décisions budgétaires dans une situation fictive: la première sur une estimation de coûts et la deuxième sur une estimation de ventes. En général, les individus qui recevaient l'information qui temporairement les amenait à diminuer leur estime de soi, étaient plus aptes à déformer l'information reçue que ceux qui étaient amenés à augmenter leur estime de soi. On conclut, qu'un budget qui a du jeu, peut être compatible avec les “feedback” qui sont généralement du type faible estime de soi, et non compatible avec les “feedback” qui sont généralement du type haute ou neutre estime de soi.

The impact of the learning order on the acceptance of two accounting techniques given the existence of "ego-involved" attitudes created by article readings is examined. It is hypothesized that the more highly involved one is on a belief-discrepant accounting topic, the less is the chance for either primacy or recency effect. The results show that students under stress responded with the "accounting behavior" more clear or basic to them.

This article presents information on a study related to learning order and acceptance of accounting techniques. In the initial experiment 32 persons used the second learned method and 64 used the first learned method to resolve the income determination exercise. From these results, it appears that learning order is important. One possible explanation may be that the students have a better span of attention in the earlier part of a course. It also appears that the impact of the learning order is dependent on the existence of a stressful situation. It was shown that under stress the students responded with the accounting behavior that was learned first. Different tentative implications could be derived for accounting education on both the theoretical and applied level. The appraisal of the usefulness of an accounting technique cannot be ascertained when subjects are exposed to a stressful situation. Different accounting techniques pertaining to the same accounting problems should be presented at different sessions of the course to insure a similar span of attention in class.