Attributions,cognitive processes and control systems |
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Authors: | Michael D Shields Jacob G Birnberg Irene Hanson Frieze |
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Institution: | 1. Graduate School of Business, University of Pittsburgh, USA;2. Department of Psychology, University of Pittsburgh, USA |
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Abstract: | This paper reports two experiments which are designed to provide insights into how superiors and subordinates make perceptual or cognitive mappings from accounting signals to causal agents. The experiments focus on superiors' and subordinates' information seeking and causal attribution utilization to explain the subordinate's reported performance. Particular attention is given to (1) asymmetric causal attribution utilization by the superior and the subordinate and (2) the attribution mappings the two actors make when they receive ambiguous signals about the subordinate's reported performance. |
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