The Effects of Reciprocity and Self-Awareness on Honesty in Managerial Reporting: Social Value Orientation Matters

2018 ◽  
Vol 31 (1) ◽  
pp. 85-103 ◽  
Author(s):  
Bruce I. Davidson
Keyword(s):  
Personality Characteristic ◽  
Value Orientation ◽  
Social Value ◽  
Self Awareness ◽  
Social Value Orientation ◽  
Situational Cues ◽  
Reporting Decisions ◽  
Budgetary Control ◽  
Managerial Reporting ◽  
Recruitment And Selection

ABSTRACT This study examines the effects of reciprocity, self-awareness, and social value orientation on honesty in managerial reporting. I measure each manager's social value orientation personality characteristic and conduct an experimental study that manipulates two contextual factors: a hiring choice and a signature requirement. I find that managers are not homogeneous in their reporting decisions. Pro-socials provide more honest reports when they are required to sign the budget report or when they are endogenously hired. Pro-selfs provide more honest reports when they are endogenously hired, and the level of honesty incrementally increases when pro-selfs sign the budget report. I find no support for the signature requirement alone increasing the level of honesty exhibited by pro-selfs. The differences in intrinsic preferences between SVO types exposed to situational cues common in a participative budget setting have the potential to inform employee recruitment and selection by organizations to allow for efficient budgetary control.

Social value orientation and conspicuous conservation: A moderated mediation analysis

2021 ◽  
Vol 49 (6) ◽  
pp. 1-15
Author(s):  
Yoon Y. Cho
Keyword(s):  
Value Orientation ◽  
Social Value ◽  
Self Awareness ◽  
Social Value Orientation ◽  
Purchasing Behavior ◽  
Psychological Benefits ◽  
Social Visibility ◽  
Indirect Relationship ◽  
The Relationship ◽  
Conspicuous Conservation

Conspicuous conservation is hard to explain using conventional altruistic theories. In this study I explored whether the relationship between environmental behaviors and proself value was mediated by public self-awareness. Further, I examined the moderating effect of social visibility in the direct and indirect relationship between a proself social value orientation and environmentally beneficial purchasing behavior. Participants in the study were two groups who were presented with two products that had different levels of social visibility. The results demonstrate that proself value was positively related to environmentally beneficial purchasing behavior both directly and also indirectly through public self-awareness. In addition, when consumption of the product was socially visible, the relationship between proself value and environmentally beneficial purchase was strengthened. These findings imply that when product consumption has a high level of social visibility, emphasizing the psychological benefits for the consumer could be an effective persuasive technique in promoting green consumerism.

Theories and Measurement Methods of Social Value Orientation Related to Decision Making

2014 ◽  
Vol 22 (1) ◽  
pp. 48 ◽  
Author(s):  
Zhen ZHANG ◽  
Fan ZHANG ◽  
Liang HUANG ◽  
Bo YUAN ◽  
Yiwen WANG
Keyword(s):  
Decision Making ◽  
Value Orientation ◽  
Measurement Methods ◽  
Social Value ◽  
Social Value Orientation

scholarly journals Social Value Orientation Modulates Fairness Processing During Social Decision-Making: Evidence From Behavior and Brain Potentials

2021 ◽  
Author(s):  
Xinmu Hu ◽  
Xiaoqin Mai
Keyword(s):  
Decision Making ◽  
Ultimatum Game ◽  
Value Orientation ◽  
Emotional Reactions ◽  
Event Related Potential ◽  
Social Value ◽  
Social Value Orientation ◽  
Social Decision ◽  
Frontal Negativity ◽  
Social Decision Making

Abstract Social value orientation (SVO) characterizes stable individual differences by an inherent sense of fairness in outcome allocations. Using the event-related potential (ERP), this study investigated differences in fairness decision-making behavior and neural bases between individuals with prosocial and proself orientations using the Ultimatum Game (UG). Behavioral results indicated that prosocials were more prone to rejecting unfair offers with stronger negative emotional reactions compared with proselfs. ERP results revealed that prosocials showed a larger P2 when receiving fair offers than unfair ones in a very early processing stage, whereas such effect was absent in proselfs. In later processing stages, although both groups were sensitive to fairness as reflected by an enhanced medial frontal negativity (MFN) for unfair offers and a larger P3 for fair offers, prosocials exhibited a stronger fairness effect on these ERP components relative to proselfs. Furthermore, the fairness effect on the MFN mediated the SVO effect on rejecting unfair offers. Findings regarding emotional experiences, behavioral patterns, and ERPs provide compelling evidence that SVO modulates fairness processing in social decision-making, whereas differences in neural responses to unfair vs. fair offers as evidenced by the MFN appear to play important roles in the SVO effect on behavioral responses to unfairness.

Individuele verschillen in graaigedrag

2007 ◽  
Vol 20 (4) ◽  
Author(s):  
Maaike Jongenelen ◽  
Roos Vonk
Keyword(s):  
Individual Differences ◽  
High Power ◽  
Role Playing ◽  
Value Orientation ◽  
Social Value ◽  
Social Value Orientation ◽  
Equal Share ◽  
Power Scale ◽  
Role Playing Game

Individual differences in money-grabbing: The role of entitlement, social value orientation, and misuse of power Individual differences in money-grabbing: The role of entitlement, social value orientation, and misuse of power M. Jongenelen & R. Vonk, Gedrag & Organisatie, volume 20, November 2007, nr. 4, pp. 369-381 This research investigates the role of individual differences in money-grabbing. Feelings of entitlement, high scores on the Misuse of Power scale and a pro-self focus were expected to lead to grabbing behaviour in high-power individuals. While playing a manager in a role-playing game, participants had the opportunity to grab more valuable points then their equal share. Results showed that pro-self participants grabbed more than pro-socials. Among the pro-self participants, feelings of entitlement led to higher Misuse of Power scores which, in turn, led to more grabbing. Entitlement en Misuse of Power had no effect on grabbing in pro-socials. It is concluded that power does not corrupt absolutely: Individual differences predict how a powerful person will behave. Implications for business settings are dealt with in the discussion.

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