Conscience Accounting: Emotion Dynamics and Social Behavior

Autor:	Uri Gneezy, Alex Imas, Kristof Madarasz
Přispěvatelé:	Experimental and Political Economics / CREED (ASE, FEB)
Rok vydání:	2014
Předmět:	business.industry Strategy and Management media_common.quotation_subject Accounting Management Science and Operations Research Behavioral economics Prosocial behavior Donation Dynamic inconsistency Norm (social) Psychology business Conscience media_common
Zdroj:	Management Science, 60(11), 2645-2658. INFORMS Inst.for Operations Res.and the Management Sciences
ISSN:	1526-5501 0025-1909
DOI:	10.1287/mnsc.2014.1942
Popis:	This paper presents theory and experiments where people's prosocial attitudes fluctuate over time following the violation of an internalized norm. We report the results of two experiments in which people who first made an immoral choice were then more likely to donate to charity than those who did not. In addition, those who knew that a donation opportunity would follow the potentially immoral choice behaved more unethically than those who did not know. We interpret this increase in charitable behavior as being driven by a temporal increase in guilt induced by past immoral actions. We term such behavior conscience accounting and discuss its importance in charitable giving and in the identification of social norms in choice behavior through time inconsistency. Data, as supplemental material, are available at http://dx.doi.org/10.1287/mnsc.2014.1942 . This paper was accepted by Teck-Hua Ho, behavioral economics.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::71b9e9b5268911fd8ca5ad988a3ea571 https://doi.org/10.1287/mnsc.2014.1942 Zobrazit plný text záznamu Plný text ve formátu PDF