Functional Fixation of theEffect on The Decision Making Process Usersof Accounting Information

shape is a broad and pervasive concept including the external shape of objects and words, figures, letters and different signs and each of them in one way or another makes our mind notice to a specific concept. the purpose of the behavioral science is to understand, explain and forecast the human behavior. the functional fixation as a phenomenon is put forth in psychology and by this term, it means the study of the impact of the previous experiences on the human behavior, such that an individual attributesa meaning and concept to a title or a subject and will be unable to understand that subject by using another alternative concept. the purpose of this article is to collect materials in connection with functional fixation of the effect on the decision making process users of accounting information. the method of job is to study the views of the thinkers and writings related to this field. the researches already made are pursuing this problem that whether or not the decision makers are focused on specific methods or they can coordinate their decisions with the changes properly.