He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies

IF 1.2 Q3 BUSINESS, FINANCE
Alisa G. Brink , C. Kevin Eller , Lei Gao
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引用次数: 4

Abstract

In this study, we conducted two experiments to test whether varying the types of pronouns used in a company's internal whistleblowing policy influences employees' reporting intentions. We focus on two fundamental types of whistleblowing policy content: Reporting Responsibility (i.e., information about how to report through whistleblowing channels) and Anti-retaliation (i.e., information about retaliation protections). Within these types of content, we examine the effect of pronoun congruency, which occurs when vivid pronouns are used in a manner that emphasizes the intended theme of the message. First, we conducted a 2 × 2 experiment where policy content type (Reporting Responsibility or Anti-retaliation) and pronoun type (first-person or third-person) were manipulated between participants. The results indicate a significant interaction where more vivid first-person pronouns are more effective than third-person pronouns in improving employees' reporting intentions when they only receive Reporting Responsibility policy content. However, third-person pronouns are more effective than first-person pronouns when participants only receive Anti-retaliation content. In our second experiment, participants viewed both types of content simultaneously in a 2 × 2 between-participants experiment where pronoun congruency was manipulated. Results indicate that pronoun congruency within Reporting Responsibility content significantly affects reporting intentions, such that congruent first-person pronouns are more effective in increasing reporting intentions than incongruent third-person pronouns. The subsequent manipulation of pronoun congruency in Anti-retaliation policy content has no significant incremental effect on reporting intentions. Implications are discussed in the paper.

他不会,但我会:代词诱导的语言生动性对检举政策的影响
在本研究中,我们进行了两个实验来测试公司内部举报政策中使用不同类型的代词是否会影响员工的举报意图。我们重点关注举报政策内容的两种基本类型:报告责任(即关于如何通过举报渠道进行举报的信息)和反报复(即关于报复保护的信息)。在这些类型的内容中,我们研究了代词一致性的影响,当生动的代词以强调信息的预期主题的方式使用时,就会发生这种效果。首先,我们进行了一个2 × 2实验,在参与者之间操纵政策内容类型(报告责任或反报复)和代词类型(第一人称或第三人称)。结果表明,当员工只收到报告责任政策内容时,更生动的第一人称代词比第三人称代词更有效地提高员工的报告意图。然而,当参与者只收到反报复内容时,第三人称代词比第一人称代词更有效。在我们的第二个实验中,参与者在2 × 2参与者之间的实验中同时观看两种类型的内容,其中代词一致性被操纵。结果表明,报告责任内容中的代词一致性显著影响报告意图,一致的第一人称代词比不一致的第三人称代词更有效地提高报告意图。反报复政策内容中代词一致性的后续操纵对报告意图没有显著的增量效应。本文还讨论了其意义。
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
Advances in Accounting
Advances in Accounting BUSINESS, FINANCE-
CiteScore
2.50
自引率
6.20%
发文量
29
期刊介绍: Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.
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