Escalation of commitment means that if you also have proofs that prove the truth of the idea against your own idea, you still insist on the accuracy of your own idea. Although many decisions by top level managers satisfy them, these ideas may not be that much rational. And despite this possibility, they may have the tendency to show an increasing commitment to their previous decision, which can be seen frequently in top level managers’ decision-making process. According to some explanations, the reason of the commitment to these wrong decisions is the denial of first mistaken decision by the manager himself.