...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>天理大学学报 >The Impacts of Reproach, Offense Severity, and Gender on Preference for Accounting Tactics
【24h】

The Impacts of Reproach, Offense Severity, and Gender on Preference for Accounting Tactics

机译：责备，犯罪严重程度和性别对会计策略偏好的影响

获取原文
获取原文并翻译 | 示例
   

获取外文期刊封面封底 >>

       
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study examined the effects of reproach severity, offense severity, and gender on the use of four types of accounts: concessions, excuses, justifications, and refusals. In a scenario method, respondents were asked to rate their likelihood of using each of the four account tactics in four different account-giving situations: a severe offense with severe reproach, a severe offense with mild reproach, a mild offense with severe reproach, and a mild offense with mild reproach. As expected, both offense severity and reproach severity had significant effects on the use of account tactics. Specifically, offense severity had a significant effect on the use of refusal, and reproach severity had an influence on the use of excuse. The result also suggested that the victim's severe reproach would elevate the actor's perceived severity in the mild offense condition. The analysis of the gender differences revealed that women rated the likelihood of using concessions higher and the likelihood of using justification and refusal lower than men. It is argued that this gender difference can be attributed to the difference of the perceived severity of the account-giving situation.
机译：这项研究检查了责备严重性，犯罪严重性和性别对使用四种类型帐户的影响：让步，借口，辩解和拒绝。在一种情景方法中，要求受访者对在四种不同的给帐户情况下使用四种帐户策略中的每一种的可能性进行评估：严重犯罪的严重责备，严重犯罪的轻度责备，轻微犯罪的严重责备以及轻度冒犯，轻度责备。不出所料，攻击严重性和责备严重性均对使用帐户策略产生重大影响。具体来说，犯罪的严重程度对拒绝的使用产生重大影响，而责备的严重程度对拒绝的使用有影响。结果还表明，受害人的严厉责备会在轻度犯罪条件下提高演员的感知严重程度。对性别差异的分析显示，与男性相比，女性对使用优惠的可能性更高，对正当与拒绝的可能性更低。有人认为，这种性别差异可归因于对给账户情况的感知严重程度的差异。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号