光華講壇——社會(huì)名流與企業(yè)家論壇第6542期

主題：Good deeds gone bad: The unintended effects of CSR engagement on tournament participants’ reporting behavior（善行變惡果：企業(yè)社會(huì)責(zé)任參與對(duì)錦標(biāo)賽參與者報(bào)告行為的意外影響）

主講人：況熙 教授（Georgia Institute of Technology）

主持人：西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院 底璐璐

時(shí) 間：6月14日 15:00—16:30

會(huì)議地點(diǎn)：西南財(cái)經(jīng)大學(xué)柳林校區(qū)誠(chéng)正樓650會(huì)議室

主辦單位：新時(shí)代中國(guó)特色財(cái)務(wù)與會(huì)計(jì)理論創(chuàng)新與方法體系研究團(tuán)隊(duì) 數(shù)字經(jīng)濟(jì)重大基礎(chǔ)理論與實(shí)踐創(chuàng)新研究團(tuán)隊(duì) 會(huì)計(jì)學(xué)院 科研處

主講人簡(jiǎn)介：

況熙，美國(guó)佐治亞理工學(xué)院Scheller商學(xué)院會(huì)計(jì)學(xué)終身教授。主要從事行為會(huì)計(jì)研究, 即運(yùn)用行為科學(xué)理論和實(shí)驗(yàn)方法分析經(jīng)濟(jì)因素和心理因素對(duì)會(huì)計(jì)決策的影響。曾在會(huì)計(jì)學(xué)領(lǐng)域期刊The Accounting Review、Journal of Accounting Research、Contemporary Accounting Research、Accounting, Organizations and Society等, 法學(xué)領(lǐng)域期刊Journal of Legal Studies，商業(yè)倫理學(xué)領(lǐng)域期刊Business Ethics Quarterly，以及經(jīng)濟(jì)學(xué)一流期刊 Journal of Economic Behavior and Organization、Economic Theory等發(fā)表論文多篇。歷任會(huì)計(jì)學(xué)頂級(jí)期刊TAR、CAR、AOS的編委會(huì)委員, 擔(dān)任會(huì)計(jì)學(xué)、管理學(xué)和經(jīng)濟(jì)學(xué)等領(lǐng)域頂級(jí)期刊TAR、AER、AMJ、MS、CAR、AOS等審稿人以及美國(guó)國(guó)家科學(xué)基金會(huì) (NSF) 項(xiàng)目評(píng)審專家和香港研究資助局國(guó)家重點(diǎn)實(shí)驗(yàn)室建設(shè)立項(xiàng)評(píng)審專家。

內(nèi)容簡(jiǎn)介：

We experimentally investigate whether losing (versus winning) in tournament incentive settings increases employees’ tendency to misreport their performance in unrelated tasks. We predict that losing a tournament threatens self-esteem, potentially motivating employees to restore self-esteem through misreporting their performance. More importantly, while prior research highlights the positive effects of employee engagement in corporate social responsibility (CSR), we propose that CSR engagement can exacerbate the misreporting behavior of tournament losers due to a “moral license” effect. As predicted, we find that, without CSR engagement, the level of misreporting does not differ significantly between tournament losers and winners, whereas with CSR engagement, tournament losers are more likely to misreport than winners. Mediation analysis confirms that the threat to self-esteem underlies these effects. Evidence from a supplemental study further supports our theory. Theoretical and practical implications are discussed.

摘要：文章采用實(shí)驗(yàn)研究方法，討論在錦標(biāo)賽激勵(lì)環(huán)境下，失敗（VS勝利）是否會(huì)增加員工在不相關(guān)任務(wù)中虛報(bào)績(jī)效的傾向。文章預(yù)測(cè)，錦標(biāo)賽的失敗會(huì)威脅自尊，從而可能導(dǎo)致員工有動(dòng)機(jī)通過(guò)虛報(bào)績(jī)效來(lái)恢復(fù)自尊。更重要的是，盡管先前的研究強(qiáng)調(diào)了員工參與企業(yè)社會(huì)責(zé)任（CSR）的積極效果，但是我們提出CSR的參與可能會(huì)由于“道德許可”效應(yīng)而加劇錦標(biāo)賽失敗者的虛報(bào)行為。與預(yù)測(cè)結(jié)果一致，研究發(fā)現(xiàn)，在沒(méi)有CSR參與的情況下，錦標(biāo)賽失敗者和勝利者之間的虛報(bào)水平?jīng)]有顯著差異，而在有CSR參與的情況下，錦標(biāo)賽失敗者比勝利者更有可能虛報(bào)。中介分析證實(shí)，自尊威脅是這些效應(yīng)的根源。