A comparative approach to corporate social performance and corporate financial performance: Moderating effects of conformity tendency in the industry

This article attempts to revisit the corporate social performance (CSP)-corporate financial performance (CFP) relationship using a comparative approach. Drawing insights from institutional theory and a strategic management perspective, we take into account tensions between conformity and differentiation by industry and year. Using a sample of 1001 firms and 6006 observations from 1993 to 2015, we test and find data in support of the argument that a firm can expect the highest financial performance (CFP) when its social performance (CSP) is slightly higher than the industry average. We also show that a tendency toward low conformity in an industry has a negative impact on this relationship by weakening conformity pressure. Specifically, a firm belonging to an industry with low conformity tendency has more latitude to deviate its social performance without significantly affecting its financial performance. In sum, we show the importance of using comparative approaches in the CSP-CFP literature.

Who Engages in Gender Bullying? The Role of Homophobic Name-Calling, Gender Pressure, and Gender Conformity

This study examines whether bullies’ gender conformity, pressure to conform to gender norms (felt pressure), and experiences of homophobic name-calling are associated with a tendency to bully gender conforming victims (GCV) and gender non-conforming victims (GNCV). Longitudinal changes were analyzed on all peer interactions in an entire 6th-grade cohort over two-time points during the academic year (152 girls and 128 boys). Experiencing homophobic name-calling at Time 1 predicted perpetrating bullying against GNCV at Time 2. Only for boys, one’s own gender conformity predicted bullying GNCV at Time 2. No significant associations with bullying GCV at Time 2 were found. Bullying GNCV may represent a defensive reaction to demonstrate bullies’ own gender conformity. Particularly among male bullies, one’s own gender conformity can affect the selection of victims based on their gender conformity. This study has important implications for the development of interventions to reduce aggressive behaviors against GNCV in middle school.

When Gender Stereotypes Get Male Adolescents into Trouble: A Longitudinal Study on Gender Conformity Pressure as a Predictor of School Misconduct

School misconduct is a threat to educational careers and learning. The present study sheds light on why male adolescents in particular are prone to school misconduct. Qualitative research has argued that male adolescents’ construction of masculinity is a factor driving their school misbehavior. We examined the role of felt pressure to conform to gender stereotypes in predicting school misconduct among male and female adolescents. Data were provided by a three-wave panel study encompassing more than 4200 Flemish early adolescents (ages 12–14). Three-level growth curve models showed that male adolescents misbehaved more in school than female adolescents did. Male adolescents also demonstrated a steeper increase in school misconduct than female adolescents. Furthermore, greater felt gender conformity pressure predicted an increase in school misconduct in male adolescents but not in female adolescents. We conclude that school misconduct forms part of an enactment of masculine gender identity with detrimental consequences for male adolescents’ educational achievement.

Self-Monitoring Influences Graduate Students’ Perceptions of Own Group Conformity Pressure

Own-group conformity pressure refers to experiencing pressure to conform to standards that a specific ethnic group established. The own-group conformity pressure theory posits that own-group norms subtly indicate how targeted individuals should behave socially. Ethnicity-related backlash is a form of harassment for violating ethnic stereotypes that elicits this form of conformity pressure. Self-monitoring helps thwart work-related backlash for gender deviance. This quantitative causal-comparative study investigated if there are any significant differences in own-group conformity pressure scores for 160 graduate students in APA accredited programs and CACREP accredited programs in the United States who have low self-monitoring scores or high self-monitoring scores. The participants took a Self-Monitoring Scale and Own-Group Conformity Pressure Scale survey, and a one-way MANOVA facilitated the simultaneous analysis of three research questions. The multivariate effect of self-monitoring (low or high) on the variables combined (style/interests and social relations), representing own-group conformity pressure, was not significant, Wilks’ Lamba = .964, F(2, 157) = 2.971, p = .054, but this result was close to the criterion alpha. A significant between-subject effect was observed for social relations, F(1, 158) = 5.969, p = .016, with high-self monitors yielding a higher mean of 3.48, 95% CI [3.05, 3.91] for social relations than low self-monitors with a mean of 2.84, 95% CI [2.53, 3.15]. The significant result for own-group conformity pressure regarding social relations addressed a previous gap in the literature and demonstrated that self-monitoring skills influence students’ perceptions of own-group conformity pressure, especially students who are high self-monitors.

The Effects of Organizational Risk Appetite and Social Pressure on Aggressive Financial Reporting Behavior

ABSTRACT This study uses an experiment to investigate how an organization's risk appetite statement (conservative versus aggressive) and source of social pressure (conformity pressure from a peer versus obedience pressure from a superior) combine to influence management accountants' aggressive financial reporting behavior. Specifically, we focus on whether social pressure arising from a superior relative to pressure from a peer may undermine a conservative risk appetite. We find that management accountants' aggressive financial reporting judgments are more responsive to obedience pressure relative to conformity pressure in the presence of a conservative risk appetite, which suggests that pressure from a superior may reduce the effectiveness of a conservative risk appetite. Our study contributes to understanding how factors at the individual, social, and organizational level combine to influence management accountants' aggressive financial reporting behavior. Data Availability: The data used in this study are available upon request from the authors.