The Influence of Gender on the Use and Effectiveness of Managerial Accounts
研究考察了管理解释（即管理者对决策或行为的说明）的使用与性别的关系，发现女管理者更常用缓和型解释，男员工更常收到加重型解释，且使用加重型解释的男管理者评价更高。
This study empirically examined a model of the relationships between managerial accounts (explanations), gender of manager, gender of employee, and evaluation of the manager. Results indicated that female managers seemed to use mitigating accounts (that minimize rats to employees' self-esteem) more than male managers, but there were no gender differences in the use of aggravating accounts (that increase heats to employees' self-esteem). Gender of employee also influenced the type of account; female employees reported more mitigating accounts and male employees more aggravating accounts. In addition, male who provided aggravating accounts were evaluated more favorably than female managers using such accounts; there was no difference, however, in evaluations of male and female managers providing mitigating accounts.