规范、从众与控制

Norms, Conformity, and Controls

Journal of Accounting Research · 2011
被引 155
人大 AFT50UTD24ABS 4*

中文导读

实验证明正式控制不仅影响个人对适当行为的认知(个人规范),还间接改变人们从众于周围行为的倾向(描述性规范),且控制效果会持续影响后续行为。

Abstract

Research in behavioral economics suggests that, in addition to their traditional incentive effects, formal control systems can influence psychological motivations. We extend this literature by demonstrating experimentally that formal controls directly influence people's sense of what behaviors are appropriate in the setting (personal norms), and indirectly alter people's tendency to conform to the behavior of those around them (descriptive norms). These effects persist even after the controls are changed, so that the effects of current controls can be strongly influenced by past control strength. Our results support those who are incorporating psychological factors into principal‐agent models (such as Fischer and Huddart [2008]), and suggest that those models should be further modified to incorporate correlations between personal norms and conformity to descriptive norms.

正式控制个人规范描述性规范规范遵从