公共部门情境与私营部门情境作为财务分配决策的中介变量

Public-Sector Context Versus Private-Sector Context as a Mediator of Financial Allocation Decisions

JOURNAL OF MANAGEMENT · 1986
被引 3
人大 AFT50ABS 4*

中文导读

实验发现,在公共部门情境下,对先前损失负有责任的财务决策者比无责任者分配更少资金,而私营部门情境中无此差异,提示不同情境下引导分配行为的策略应不同。

Abstract

This study hypothesized that financial decision makers who felt responsible for previous monetary losses in public-sector conditions would allocate less to their specific projects than their nonresponsible counterparts would. The subjects were 320 undergraduate psychology students; 46% were male and 54% were female. Subjects were given a scenario involving a state agency's employability program with a declining placement rate, and asked to determine which of two sponsors would be the recipient of additionalfunds. The factor of responsibility was manipulated and the experiment was repeated in a private-enterprise setting. Results indicated that in public-context conditions, responsible subjects allocated significantly less money than did nonresponsible subjects, although this was not the case in private-context conditions. The findings suggest differential strategies for guiding allocation behavior in different contexts.

财务决策公共部门私营部门责任效应实验经济学