Taken for Suckers: Causal Attributions of the Consequences of Overcharging Sales Tax in Daily Deal Transactions

In an experimental setting, we examine consumer reactions in daily deal transactions when they are overcharged sales tax. The overcharges arise when the daily deal operators subsequently provide additional discounts to consumers unbeknownst to the merchants. Drawing on social status and attribution theories, we posit that consumers will ascribe causes for the overcharges to the merchants because of their lower status when compared to the higher status of the daily deal operators. We then examine the main and moderating effects of the overcharges on the behavioral intentions of consumers to repurchase from merchants. Merchants’ ability to verify correct sales prices, descriptive social norms, and the trust placed in tax accountants explain variations in repurchase intentions. Overall, the results suggest that ethical norm violations by higher-status entities results in the transfer of negative consequences to lower-status entities. Forensic accountants can be instrumental in helping businesses to understand these effects.

Helping coworkers only when I have more? Integrating social comparison, attribution and conservation of resources theories

Purpose Drawing upon conservation of resources (COR) and attribution theories, prior research in helping behavior has mainly focused on an independent view of the helper’s personal resources. This perspective, however, falls short of capturing the comparative nature of personal resources and attributions in a helping context. The purpose of this paper is, therefore, to develop a theoretical model that helps predict employees’ decisions to help or not to help. Design/methodology/approach A theoretical model was developed by integrating social comparison, COR and attribution theories. Findings The theoretical model proposes the following. First, when employees perceive that they have fewer personal resources than a coworker who needs help, they are less likely to help. Second, when employees perceive that they have more personal resources than a coworker who needs help, they make causal attributions as to why the coworker failed to deploy personal resources. Finally, when employees have more personal resources than a coworker who needs help, they are more likely to help if they make situational, unstable and uncontrollable attributions to the coworker’s failure to deploy personal resources. Originality/value This paper extends the literature by offering a theoretical model that emphasizes comparisons and attributions of personal resources in a helping context. Additionally, this paper offers several managerial implications that help managers manage helping behavior effectively.

Principals' systems thinking attribute: exploring a principal–middle leader relational demography perspective

PurposeRelying on information processing and attribution theories, which relate to the formation of leadership perceptions and attributes, the current study seeks to examine the relationship between demographic variables and principals' systems thinking (PST) in an integrated model. The present study purpose was threefold: first, the study seeks to examine whether attributions middle leaders make about PST may show substantial and systematic variance in a management team. Second, the study seeks to investigate the influence of principal–middle leaders’ relational demography variables (gender, education and tenure) (dis)similarity on middle leaders’ PST attribute. Finally, the study seeks to explore the moderating role of duration of principal- principal–middle leader acquaintance in the relationship of demographic (dis)similarity to PST.Design/methodology/approachData were collected from 305 dyads (middle leaders and their principals) from 101 schools. MANOVA analysis and hierarchical regression analyses were used to test the hypothesis.FindingsFindings showed that it is both appropriate and important to examine group-level effects when studying PST effects. Also, PST levels were higher in gender-similar relationships than in gender-dissimilar ones. Finally, duration of acquaintance was found to moderate the relationship between principal–middle leaders’ gender (dis)similarity and PST appraisal.Originality/valueFocusing on principal–middle leader relationships, which are explicitly relational, with a consideration for level relationships may potentially highlight the need to consider multiple levels of analysis in order to understand how PST attribution occurs. This focus can help us to capture the core of PST social dynamics among the dyad, as well as highlighting the distinction, if any, between in-groups and out-groups. Acknowledging that school faculty are motivated by their interpersonal relationships with their principals and how such relationships are contingent upon demography (dis)similarity and the duration of acquaintance between dyads may help to broaden the understanding regarding potential antecedents of middle leaders' PST attribution and its implication for school organizations.

How much firms “give” to CSR vs how much they “gain” from it: inequity perceptions and their implications for CSR authenticity

Purpose The purpose of this study is to answer the call for additional detailed research on factors that influence corporate social responsibility (CSR) authenticity by examining how the former is affected by the commonly reported CSR spending allocations expressed as percentages of annual profits. It integrates equity and attribution theories to propose a new construct of inequity perceptions to explain how CSR spending allocations influence CSR authenticity. Inequity perceptions form from smaller allocations that are perceived disproportionate compared to the potential reputational gains from the executed CSR communication, which, in turn, prompts lower authenticity inferences. Design/methodology/approach Three experiments were performed. Study 1 examines how different CSR spending allocations influence inequity perceptions and how the latter relate to CSR authenticity. Study 2 examines how inequity perceptions are affected by firm size. Study 3 examines whether psychological distance (being a customer or non-customer) affects information processing by predisposing customers to forming higher inequity perceptions. Findings Study 1 shows that lesser allocations produce higher inequity perceptions. Study 2 demonstrates that inequity perceptions are enhanced when numerically small allocations are reported by a large as opposed to a small firm. Study 3 shows that both customers and non-customers form similar inequity perceptions from smaller percentage allocations without support for the psychological distance effect. Research limitations/implications This study shows that the percentage of profits allocated to CSR, as well as firm size, can affect authenticity inferences via inequity perceptions. These findings point to different implications of CSR communication that features percentage allocations that multiple firms may not be aware of. Practical implications Marketers can benefit from the reported findings by understanding when and how CSR communication that features percentage allocations may be counter-productive by generating lesser CSR authenticity. Originality/value This study provides a novel perspective on how consumers evaluate CSR authenticity in a marketplace where awareness of firms’ vested interests is increasing.

Effect of Assistive Methods on the Sense of Fulfillment With Agency: Modeling With Flow and Attribution Theories

Several assistive technologies for users’ operations have been recently developed. A user’s sense of agency (SoA) decreases with increasing system assistance, possibly resulting in a decrease in the user’s sense of fulfillment. This study aims to provide a design guideline for an assistive method to maintain and improve the sense of fulfillment with SoA. We propose a mathematical model describing the mechanisms by which the assistive method affects SoA and SoA induces a sense of fulfillment. The experience in the flow state is assumed to be a sense of fulfillment. The assistance effect on the skill-challenge plane in flow theory is defined as an increase in skill and decrease in challenge. The factor that separates the two effects from attribution theory is the locus of causality, which is matched to the judgement of agency (JoA) from the two-step account of agency. We hypothesized that the assistance increases the perception of skill and sense of fulfillment is greater when the locus of causality is internal, rather than external. To verify this hypothesis, a game task experiment was conducted with assistance that varied with the ease of recognition. We hypothesized that a player’s JoA is internal for hard-to-recognize assistance, resulting in a high sense of fulfillment. Experimental results supported this hypothesis.

Attribution Theories in Language Learning Motivation: Success in Vocational English for Hospitality Students

One of the overlooked motivational areas for VET hospitality students learning English is attribution theories, students’ beliefs about why they fail or succeed. Weiner identified four basic attributions that people tend to have in achievement situations (2010; 1984): ability, effort, task difficulty, and luck, which contribute to students’ motivation to study. With the aim of researching motivation in order to prevent program abandonment, which is high in Spain, this 2-phased study examined attribution theories for a group of 51 adult, English for hospitality students studying in vocational courses offered by the public employment agency in Extremadura, Spain. It found that in general students’ attribution theories were mostly negative, though they strongly indicated that they could improve through effort. These results may be associated with students’ perception of the instructor and course and the social, dynamic nature of students’ beliefs in general as they are formulated in situ. Suggestions are made for incorporating this possible influence into future vocational course visions for English for hospitality students.

Blaming Women or Blaming the System? Public Perceptions of Women’s Underrepresentation in Elected Office

While scholars understand some of the reasons for the underrepresentation of women in elected office in the United States, we know almost nothing about what the public sees as the explanation for this reality. We also know relatively little about the degree to which people see women’s underrepresentation as a problem. Drawing on blame attribution theories, we examine whether people believe that there are systematic or individual explanations for the number of women in elected office. As blame explanations often influence positions on outcomes, we also test whether these explanations are related to people’s attitudes toward women in office and their vote choice behaviors in U.S. House races with women candidates present. Using data from a 2014 Cooperative Congressional Election Study (CCES) survey, we find differences among people in the blame explanations they make. These explanations are significantly related to attitudes about women in office but do not influence vote choice decisions when women run for office.