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首页> 外文期刊>天理大学学报 >Accounts and Politeness: Towards a More Comprehensive Model of Account-Giving
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Accounts and Politeness: Towards a More Comprehensive Model of Account-Giving

机译：帐户与礼貌：建立更全面的帐户提供模式

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摘要

This article evaluates the utility of Brown and Levinson's (1987) politeness theory with respects to the prediction of the preferred choice of accounting strategies, points out some critical limitations and explores the possibility of a goal-driven model. Politeness theory and its extended version that includes mitigation-aggravation continuum have been used for explaining the variability of accounts. While politeness theory has been successful in explaining the preferred accounts in many interpersonal situations, there are some instances that the theory fails to predict appropriate choice of accounts. Three shortcomings with the theory are identified: four-part breakdown of accounts (concessions, excuses, jiistifications, refusals) on the mitigation-aggravation continuum is too simple; the three-parameter model of politeness theory cannot adequately explain many contextual effects on accounts ; and the theory does not address multiple goals. It is discussed that these three problems converge on one major problem-the solo emphasis on "politeness". To circumvent this problem, this article argues that the incorporation of goal concept may be necessary and that Dillard et al's (1989) goal-driven model is especially promising. The advantages of goal-based approach to the study of accounts are described and future direction is provided.
机译：本文评估了Brown和Levinson（1987）礼貌理论在预测会计策略首选方面的效用，指出了一些关键的局限性并探讨了目标驱动模型的可能性。礼貌理论及其扩展版本（包括缓解加重连续体）已用于解释帐户的可变性。尽管礼貌理论已成功地解释了许多人际交往中的首选帐户，但在某些情况下，该理论未能预测适当的帐户选择。确定了该理论的三个缺陷：缓解加剧连续体的账目（优惠，借口，急切，拒绝）分为四部分，过于简单;礼貌理论的三参数模型不能充分解释帐户的许多上下文影响;该理论没有解决多个目标。讨论的是，这三个问题集中在一个主要问题上，即对“礼貌”的单独强调。为了解决这个问题，本文认为目标概念的引入可能是必要的，而Dillard等人（1989）的目标驱动模型特别有希望。描述了基于目标的帐户研究方法的优势，并提供了未来的方向。

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