Assignment of Credit and Blame for Performance Outcomes
研究以120名会计师为样本，发现自我妨碍和外部归因会减少观察者对失败的责任归属，但不影响对成功的功劳归属，且功劳与责任归属显著预测奖励分配和对行为者的印象。
Assigning credit and blame to others for their successful and unsuccessful performances is a ubiquitous, yet relatively unstudied, process in organizations. Using a sample of 120 accountants, we assessed three predictors of the assignment of credit and blame—self-handicapping, type of causal account, and performance outcome—and two consequences of such assignment: reward allocation and impressions of an actor. Use of self-handicapping and external causal accounts diminished observers' assignments of blame for failure. In contrast, self-handicapping and causal accounts did not influence assignment of credit for success. Assignment of credit and blame significantly predicted reward allocation and impressions of the actor. We discuss implications for theory and practice and directions for future research.