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A study of whistleblowing inaction using decision avoidance and affective forecasting theories: Effects on financial vs. other types of wrongdoing.

机译:使用决策回避和情感预测理论进行举报不作为的研究:对财务违规行为和其他类型违规行为的影响。

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摘要

The purpose of this study is to enlighten researchers and practitioners, alike, as to the whistleblowing effects of decision avoidance and affective forecasting tendencies, given the large proportion of individuals who have been shown to sit back and do nothing about wrongdoing that they have observed. There exists a vast amount of research in the whistleblowing stream, including more recent lines that address emotion as well as moral intensity. The extant literature, however, neglects to consider how one's anticipated emotions may play a role in observers' decisions to stay silent. The present study goes beyond anticipated emotion, however, as it allows for the possibility that these regret with inaction effects may differ according to both the moral intensity of the issue as well as the broader type of wrongdoing---financial or non-financial. Since the lack of whistleblowing reports is not specific to any one type of wrongdoing, this multi-disciplinary approach provides for a more comprehensive understanding of the issues.;A 2x2x2 between-subjects experimental design was employed to assess the relationships of interest. Subjects predicted regret for the main character in their ethical scenario, and further described what the sources of their regret were. Because descriptive, categorical data was collected in addition to the primary response variable, two types of analyses were conducted. The primary ANOVA, using the predicted regret scores as the dependent variable, yielded two different significant, two-way interactions.;A significant three-way interaction was found, however, in the logistic ANOVA, using presence/absence of regret description---for three different descriptions---as the dependent variable. This detailed analysis allowed for more subtle differences in the regret scores to be understood. Overall, the findings suggest that individuals aware of ethical situations of varying types and moral intensity levels think about regret differently when regret is salient for staying silent as opposed to when regret is salient for blowing the whistle.
机译:这项研究的目的是启发研究人员和从业人员,对于决策避免和情感预测趋势的举报效果,同样重要的是,鉴于已证明他们坐着不动,对观察到的不当行为无所作为。举报流中存在大量研究,包括涉及情感和道德强度的最新文章。然而,现有文献忽略了考虑人们的预期情绪如何在观察者保持沉默的决定中发挥作用。但是,本研究超出了预期的情感范围,因为它允许以下可能性:根据问题的道德强度以及不当行为的更广泛类型(金融或非金融),这些无所作为的后悔可能会有所不同。由于缺乏举报的报告并不针对任何一种类型的不当行为,因此这种多学科方法提供了对问题的更全面理解。;采用2x2x2的受试者间实验设计来评估感兴趣的关系。受试者预言了其道德场景中的主要人物会感到遗憾,并进一步描述了他们遗憾的根源。由于除了主要的响应变量外,还收集了描述性的分类数据,因此进行了两种类型的分析。使用预测后悔得分作为因变量的主要方差分析产生了两种不同的显着双向交互作用;然而,在逻辑方差分析中使用后悔描述的存在/不存在发现了显着的三向交互作用- -对于三个不同的描述-作为因变量。这种详细的分析可以使后悔得分之间的细微差别得以理解。总体而言,研究结果表明,意识到后悔对于保持沉默很重要的人,而不是后悔要吹口哨的人的重要性,意识到不同类型和道德强度水平的道德状况的人对后悔的看法有所不同。

著录项

  • 作者

    Fredin, Amy J.;

  • 作者单位

    The University of Nebraska - Lincoln.;

  • 授予单位 The University of Nebraska - Lincoln.;
  • 学科 Business Administration Accounting.;Psychology Behavioral.
  • 学位 Ph.D.
  • 年度 2008
  • 页码 129 p.
  • 总页数 129
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;心理学;
  • 关键词

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