Custos afundados e escalada de comprometimento: um trabalho exploratório da realidade brasileira

Abstract

The escalation of commitment is a psychological and cultural phenomenon that can have negative consequences for companies, especially regarding the use of resources on unsuccessful or nonpotential projects. Thus, to the extent that the escalation of commitment could lead to inefficient resource allocation, this study used the experimental method for the investigation of their background and mechanisms, Based on research conducted by Keil et al. (2000a), the research evaluated the relationship between the propensity, risk perception and uncertainty avoidance comparatively among the different cultures of Singapore, the Netherlands, Finland and Brazil. Using structural equation modeling to assess this relationships, this study reinforced and confirmed many of the hypotheses formulated by Keil et al. (2000a). The research problem, as well as the original research, focused on the investigation of the relationship between the level of sunk cost and the willingness of the individual to continue a project that has received negative feedbacks. In comparison of the relationships between the four countries covered in this research, the key indicators shows that the effect of sunk costs on the risk perception level seems to not be moderated by the culture of these countries. Finally, the previous study of Keil et al. (2000a) has documented the effect of sunk costs in different countries in the sociocultural sphere, but not in South Americans countries such as Brazil. Hence, it can be stated that this research has expanded internationally knowledge of cultural differences and the willingness to continue a project in decline.