Andrew C. Stuart, Tracey J. Riley, Christine J. Nolder
{"title":"自我概念引导和信息定格作为提高个人遵纪守法的策略:双文化纳税人举报小费的案例研究","authors":"Andrew C. Stuart, Tracey J. Riley, Christine J. Nolder","doi":"10.2308/api-2023-026","DOIUrl":null,"url":null,"abstract":"\n This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large.\n Data Availability: Data are available from the authors upon request.","PeriodicalId":38883,"journal":{"name":"Accounting and the Public Interest","volume":"34 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting\",\"authors\":\"Andrew C. Stuart, Tracey J. Riley, Christine J. Nolder\",\"doi\":\"10.2308/api-2023-026\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large.\\n Data Availability: Data are available from the authors upon request.\",\"PeriodicalId\":38883,\"journal\":{\"name\":\"Accounting and the Public Interest\",\"volume\":\"34 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-05-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting and the Public Interest\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/api-2023-026\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting and the Public Interest","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/api-2023-026","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting
This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large.
Data Availability: Data are available from the authors upon request.