Rotten Apples and Sterling Examples: Norm-Based Moral Reasoning and Peer Influences on Honesty

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2024-01-01 DOI:10.2308/jmar-2022-011

Steven Huddart, Hong Qu

引用次数: 0

Abstract

We develop a general norm-dependent utility function with disutility for actions that are inferior or superior to a norm. We test its validity by assessing the moderating role of norm sensitivity in explaining responses to peer influences in a budget reporting experiment. Managers become less honest after seeing a less honest peer (the rotten apple effect) and more honest after seeing a more honest peer (the sterling example effect). We measure the sensitivity to social norms by the Maintaining Norms Schema score generated from the responses to the Defining Issue Test-2 moral reasoning questionnaire. We find that (1) the sterling example effect is significantly increased in an individual’s sensitivity to social norms and (2) the rotten apple effect does not vary significantly with an individual’s sensitivity to social norms. Our evidence supports inclusion of a disutility component for actions that are inferior to the norm in representations of personal preferences. JEL Classifications: C72, D03; J44; M41; M55.

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烂苹果和斯特林的例子：基于规范的道德推理和同伴对诚信的影响

我们开发了一种依赖于规范的一般效用函数，该函数对劣于或优于规范的行为具有惰性。在预算报告实验中，我们通过评估规范敏感性在解释对同伴影响的反应时所起的调节作用，检验了该函数的有效性。管理者在看到不那么诚实的同伴后会变得不那么诚实（烂苹果效应），而在看到更诚实的同伴后会变得更诚实（好榜样效应）。我们通过对 "界定问题测试-2 "道德推理问卷的回答得出的 "维护规范模式 "得分来衡量对社会规范的敏感度。我们发现：(1) 个体对社会规范的敏感度越高，纯正榜样效应就越明显；(2) 个体对社会规范的敏感度越低，烂苹果效应就越明显。我们的证据支持在个人偏好表征中加入不如规范的行为的不称职成分。JEL 分类：C72, D03; J44; M41; M55.

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.