Process Accountability as a De-Escalation Technique

2020 ◽  
Vol 19 (2) ◽  
pp. 63-74
Author(s):  
Klaus Moser ◽  
Hans-Georg Wolff ◽  
Roman Soucek

Abstract. Escalation of commitment occurs when a course of action is continued despite repeated drawbacks (e.g., maintaining an employment relationship despite severe performance problems). We analyze process accountability (PA) as a de-escalation technique that helps to discontinue a failing course of action and show how time moderates both the behavioral and cognitive processes involved: (1) Because sound decisions should be based on (hopefully unbiased) information search, which requires time to gather, the effect of PA on de-escalation increases over time. (2) Because continuing information search creates behavioral commitment, the debiasing effect of PA on information search diminishes over time. (3) Consistent with the tunnel vision notion, the effects of less biased information search on de-escalation decrease over time.

2008 ◽  
Vol 216 (4) ◽  
pp. 235-243 ◽  
Author(s):  
Hans-Georg Wolff ◽  
Klaus Moser

Many studies on escalation of commitment observe only a single decision following negative feedback, although theoretical approaches to escalation behavior depict escalation as a progression over time. The present paper builds on Brockner and Rubin’s (1985 ) “tunnel vision” account that suggests a distinction between early and late stages of the escalation process. We used a dynamic paradigm, observing repeated decisions following negative feedback and manipulated choice and accountability in order to examine effects of justification on the progression of escalation behavior. Furthermore, reading times are used as a measure of effortful processing to investigate the mediating cognitive processes that lead to escalation behavior. Results show that the combination of choice with accountability leads to escalation behavior at later stages of the escalation process and that effortful processing mediates this interaction of choice, accountability, and escalation behavior.


1990 ◽  
Vol 17 (2) ◽  
pp. 113-123 ◽  
Author(s):  
LuAnn Bean ◽  
Deborah W. Thomas

Determining what should be considered a material item has been a problem for both the accounting profession and the courts. By reviewing the court cases involving the issue of materiality, the authors have determined where differences in the materiality standard as applied by the courts exist. The judicial definition of materiality has developed over time, and current trends with important variations are observed. Based upon the authors' analysis, the following judicial definition of materiality, with its possible variations, is suggested: Would the reasonable (or speculative) investor (or layman) consider important (or be influenced by) this information in determining his course of action?


2020 ◽  
Vol 61 (12) ◽  
pp. 136-138
Author(s):  
Bahar Aliosat Mustafayeva ◽  

One of the most relevant methods used in the rehabilitation of hearing-impaired children and for the development of speech is music-rhythm. In any games based on music-rhythm, it is possible to stimulate several areas, such as speech, motor, cognitive processes. Composing tasks in the form of role-playing games appropriate to the age characteristics of children increases its effectiveness. Music primarily affects the auditory analyzer in children, helps to increase auditory attention in children with dementia. Thus, the child perceives sounds better over time and develops the ability to differentiate them. Improved hearing allows children to understand the speech of adults better. Over time, it accelerates the process of sound imitation, allows the child to pronounce the initial sounds and syllables. Musical-rhythmic is based on the combination of sounds with movements, which leads to the improvement of children's motor skills. It helps to develop small and large motor skills, rhythm and coordination abilities during tasks. Key words: hearing, speech, game, music, exercise, child


2011 ◽  
Vol 2011 ◽  
pp. 1-6 ◽  
Author(s):  
Sheri J. Hartman ◽  
Shira I. Dunsiger ◽  
Dori W. Pekmezi ◽  
Brooke Barbera ◽  
Charles J. Neighbors ◽  
...  

High rates of obesity in Latinas highlight the need to determine if physical activity interventions are equally effective across the body mass index (BMI) range. Thus, this study assessed how BMI impacts success of Spanish-speaking Latinas in a culturally and linguistically adapted theory-based physical activity intervention (). Longitudinal regression models tested the relationship between baseline BMI and outcomes. Overall, a trend for a negative association was found between baseline BMI and self-reported physical activity and theoretical constructs targeted by the intervention over time. For example, someone with a 25 kg/m2BMI would report, on average, 27.5 more minutes/week of activity compared to someone with a 30 kg/m2BMI at followup. Furthermore, higher baseline BMI was significantly associated with lower self-efficacy, behavioral and cognitive processes of change, and family social support over time. These findings suggest that participants with higher BMI may need additional intervention to promote physical activity.


Author(s):  
Rahul Patel ◽  
Matthias Spitzmuller

In the real world, employees may be presented with difficult tasks that could be tackled in multiple ways and with available resources. On top of this, with deadlines, few external resources, and other tasks that employees typically face, thinking tends to be narrowed and so do the actions that follow. This could lead to a persistent course of action that leads to failure. We call this situation escalation of commitment. When our coworkers offer help and we are stuck and have invested time and effort into near-impossible tasks, is it worth accepting this offer of help? Or, would we rather risk more time and resources and instead persist in solving this near impossible problem? In the latter option, the individual may experience burnout and stress. For the organization, deadlines would not be met, and objectives could not be accomplished. My research looks at these helping behaviours and whether they lead others astray in an escalation of commitment. Specifically, I predict that individuals who have invested in a failing course of action are less likely to abandon this path when they receive help from others. This intersection of escalation and helping behaviours are important because when employees attempt to help a coworker who is invested in an extremely difficult task, they may be doing more harm than good.


Author(s):  
Jonathan Renshon

This chapter explores the behavioral microfoundations of status dissatisfaction theory by conducting two simultaneously fielded experiments in which status concerns were randomly assigned prior to an “escalation of commitment” task. The first study replicates and extends a sunk costs experiment that asks subjects to make a hypothetical investment decision, while the second introduces the “Island Game” to provide a behavioral measure of escalation of commitment. Several regression models are estimated to determine how leadership affects the tendency to escalate in the primary decision task. The chapter also considers additional mechanisms that link status concerns to war through individuals' willingness to escalate their commitment to a failing course of action, including power and social dominance orientation (SDO). The results show that subjects with stronger preferences for hierarchy—that is, high in SDO—are most affected by status concerns and correspondingly more likely to exhibit patterns of biased escalation.


2020 ◽  
Vol 18 (1) ◽  
pp. 19-41
Author(s):  
Zachary Vickers

Typical discourses around the puzzle film ‐ a genre that typically eschews classic storytelling for more complex narrative techniques, such as entangled secondary/tertiary plotlines, and characters with mental or psychological instability ‐ often privilege the manipulation of the film’s temporality and narratology. However, in this article, I perform a close textual analysis of the mise en scène of Inception by Christopher Nolan (2010) and Eternal Sunshine of the Spotless Mind (2004) by Michel Gondry to demonstrate how these puzzle films privilege spatiality over time and plot to depict cognitive processes associated with mental and psychological instability, thereby bringing attention to an underrepresented attribute of the genre. I focus on the influence of surrealism on mise en scène, as surrealist art and cinema manipulate space to explore the psyche. I also draw on these films’ production history to show how the filmmakers, production crew and actors understood approaches to space as a cognitive process.


Author(s):  
Michael Verhaart ◽  
Kinshuk

Digital media elements, or digital assets, are used to illustrate things such as images, sounds, or events. As humans, we use many senses to assist our cognitive processes, and providing multiple representations will enhance our ability to store, recall, and synthesise the knowledge and information contained in the digital asset. This chapter introduces a model for a multimedia object, that allows multiple representations to be managed, and includes a structured metadata file describing the asset that captures the original context. Humans are capable of classifying and describing millions of such objects, but recalling context and content often blurs over time. Computer systems provide us with a way to store electronic objects, and with a variety of representations and sufficient metadata they can be used to assist cognitive recall.


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