Using Construal Level Theory to Motivate Accounting Research: A Literature Review

2015 ◽  
Vol 27 (1) ◽  
pp. 137-180 ◽  
Author(s):  
Martin M. Weisner

ABSTRACT This study reviews extant literature on construal level theory (CLT) of psychological distance (Liberman and Trope 1998; Trope and Liberman 2003). According to CLT, the concept of psychological distance constitutes a common meaning shared by four interrelated dimensions: temporal distance, social distance, spatial distance, and hypotheticality. The core premise is that psychological distance is tied to the level of mental construal (i.e., mental representation), such that more distant objects (or situations) are construed at a higher level and higher-level construals evoke thoughts of more distant objects (Trope and Liberman 2010). CLT further suggests that mental construals influence evaluation, prediction, and behavior (Trope, Liberman, and Wakslak 2007). In spite of the fact that CLT is considered a prominent contemporary theory and comprehensive framework for judgment and decision-making, behavioral accounting research, with few exceptions, has largely ignored the theory's predictions and insights. However, as accounting, auditing, and business in general become increasingly global and geographically dispersed, the perspectives provided by CLT should no longer be ignored. This study aims at illustrating CLT's potential for investigating hitherto unexplained phenomena within the accounting domain and argues that CLT provides the potential for a superior understanding of the heuristics and biases in judgment and decision-making that are associated with distance-affected decision environments. The paper reviews the findings reported in 88 articles (and one book chapter) with an emphasis on publications that apply CLT in contexts that are of particular interest to accounting researchers. CLT's underlying theoretical logic, its commonalities, and its differences with related theories and models are explained through a detailed review of the insights gained from basic CLT research. Commonly applied methods associated with experimental manipulations are highlighted, and broad, CLT-based research questions pertaining to various accounting domains are offered.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Patrícia de Oliveira Campos ◽  
Marconi Freitas da Costa

PurposeThis study aims to further analyse the decision-making process of low-income consumer from an emerging market by verifying the influence of regulatory focus and construal level theory on indebtedness.Design/methodology/approachAn experimental study was carried out with a design 2 (regulatory focus: promotion vs prevention) × 2 (psychological distance: high vs low) between subjects, with 140 low-income consumers.FindingsOur study points out that the propensity towards indebtedness of low-income consumer is higher in a distal psychological distance. We found that promotion and prevention groups have the same propensity to indebtedness. Moreover, we highlight that low-income consumers are prone to propensity to indebtedness due to taking decisions focused on the present with an abstract mindset.Social implicationsFinancial awareness advertisements should focus on providing more concrete strategies in order to reduce decision-making complexity and provide ways to reduce competing situations that could deplete self-regulation resources. Also, public policy should organize educational programs to increase the low-income consumer's ability to deal with personal finances and reduce this task complexity. Finally, educational financial programs should also incorporate psychology professionals to teach mindfulness techniques applied to financial planning.Originality/valueThis study is the first to consider regulatory focus and construal level to explain low-income indebtedness. This paper provides a deeper analysis of the low-income consumers' decision process. Also, it supports and guides future academic and decision-making efforts.


2019 ◽  
Author(s):  
Oliver Genschow ◽  
Jochim Hansen ◽  
Michaela Wänke ◽  
Yaacov Trope

In past research on imitation, some findings suggest that imitation is goal based, whereas other findings suggest that imitation can also be based on a direct mapping of a model’s movements without necessarily adopting the model’s goal. We argue that the two forms of imitation are flexibly deployed in accordance with the psychological distance from the model. We specifically hypothesize that individuals are relatively more likely to imitate the model’s goals when s/he is distant but relatively more likely to imitate the model’s specific movements when s/he is proximal. This hypothesis was tested in four experiments using different imitation paradigms and different distance manipulations. Experiment 1 served as a pilot study and demonstrated that temporal distance (vs. proximity) increased imitation of a goal relative to the imitation of a movement. Experiments 2 and 3 measured goal-based and movement-based imitation independently of each other and found that spatial distance (vs. proximity) decreased the rate of goal errors (indicating more goal imitation) compared to movement errors. Experiment 4 demonstrated that psychological distance operates most likely at the input—that is, perceptual—level. The findings are discussed in relation to construal level theory and extant theories of imitation.


2011 ◽  
Vol 42 (3) ◽  
pp. 165-173 ◽  
Author(s):  
Marlone D. Henderson ◽  
Cheryl J. Wakslak ◽  
Kentaro Fujita ◽  
John Rohrbach

Growing evidence points to a bidirectional relationship between spatial distance and level of mental representation, whereby distant (vs. near) events are represented by a higher level of representation, and higher levels of representations increase perceptions of distance. In the current article, we review research that establishes this association and explores its implications. We begin by briefly describing construal level theory, the theoretical framework that gives rise to this associative prediction, and then review a set of theory-consistent findings that serve to illuminate the way that spatial distance influences cognition and behavior and the way in which people make judgments about spatial distance. Finally, we discuss open questions for future research on spatial distance using a construal level theory approach.


Author(s):  
Hande Sungur ◽  
Guido M. van Koningsbruggen ◽  
Tilo Hartmann

Abstract. Growing evidence reveals that people rely on heuristic cues when processing online information. The current research, by adopting a construal level theory approach, examined whether psychological distance cues within online messages influence message processing. According to construal level theory, spatial and hypothetical distances (i.e., probabilities, likelihoods) share an association based on psychological distance. Construal level literature suggests that people overgeneralize this association and attribute unlikely events to distant places and likely events to close-by places. The current research provides a novel test of this relationship in an online communication setting. In two within-subjects experiments (Studies 1 and 2), we presented participants tweets depicting likely and unlikely events, and measured whether they attribute them to spatially close or far sources. Confirming our predictions, participants utilized the psychological distance cues and attributed the likely tweets to spatially close and the unlikely tweets to spatially far sources. In two follow-up experiments, we tested the same relationship by employing between-subjects designs. In Study 3 where participants saw one spatial distance and both likely and unlikely tweets, participants formed the same association albeit less strongly and attributed the unlikely tweets to spatially distant sources. In Study 4, where participants saw two spatial distances and only one tweet, the expected association was not formed. Findings suggest that comparison of likelihood information is necessary to form an association between source location and tweet likelihood. The implications of psychological distance and a construal level theory approach are discussed in the context of online heuristics and persuasion.


SAGE Open ◽  
2021 ◽  
Vol 11 (3) ◽  
pp. 215824402110332
Author(s):  
Yuri Taniguchi ◽  
Tomoko Ikegami

Drawing on construal-level theory, this study explored how a sense of psychological distance from an accident influences people’s willingness to help victims. We conducted a scenario experiment with a sample of 81 Japanese undergraduates. Participants were presented with a short scenario describing an accident that happened on either a distant or a nearby mountain. The results show that the greater the distance perceived by participants from the accident, the more likely they were to infer negative traits about the victim at an implicit level. However, the more they inferred negative traits at an implicit level, the more likely they were to attribute the cause of the accident to external situational factors, at an explicit level. Finally, explicit external causal attribution aroused greater sympathy for the victim, resulting in an increased willingness to help. This discrepancy between implicit and explicit inferences was discussed in terms of cognitive elaboration, in which people engage in helping behaviors when they feel responsible for the fate of the victim.


Author(s):  
Carey K. Morewedge ◽  
Daniella M. Kupor

Intuitions, attitudes, images, mind-wandering, dreams, and religious messages are just a few of the many kinds of uncontrolled thoughts that intrude on consciousness spontaneously without a clear reason. Logic suggests that people might thus interpret spontaneous thoughts as meaningless and be uninfluenced by them. By contrast, our survey of this literature indicates that the lack of an obvious external source or motive leads people to attribute considerable meaning and importance to spontaneous thoughts. Spontaneous thoughts are perceived to provide meaningful insight into the self, others, and the world. As a result of these metacognitive appraisals, spontaneous thoughts substantially affect the beliefs, attitudes, decisions, and behavior of the thinker. We present illustrative examples of the metacognitive appraisals by which people attribute meaning to spontaneous secular and religious thoughts, and the influence of these thoughts on judgment and decision-making, attitude formation and change, dream interpretation, and prayer discernment.


2019 ◽  
Vol 35 (1) ◽  
pp. 70-89 ◽  
Author(s):  
Mei-Fang Chen

This study applied construal level theory (CLT) to the perceived psychological distance of climate change to investigate Taiwanese people’s psychological distance perception of climate change. It also considered how this psychological distance perception of climate change and other crucial psychological factors (i.e., values, ecological worldviews, and environmental concerns) may influence people’s pro-environmental behaviors (PEBs). A national self-administered questionnaire survey was performed in Taiwan and 733 responses were analyzed empirically. Structural equation modeling analysis indicated that an individual’s altruistic values are positively related to his or her ecological worldviews. An individual’s ecological worldviews are positively related to his or her psychological distance perception of climate change and environmental concerns regarding the negative consequences of climate change. Such environmental concerns positively motivate engagement in PEBs. However, an individual’s psychological distance perception of climate change does not positively relate to his or her PEBs.


Sign in / Sign up

Export Citation Format

Share Document