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"Accounting" for one's behavior: Antecedents and consequences of perceived account adequacy
Abstract
A reliable finding in the social account literature is that providing an explanation (or account) for one's decision often mitigates negative reactions to an unpopular decision. A necessary condition for this effect is the perception that the account is "adequate." However, with few exceptions (Shapiro, 1991; Shapiro, Buttner, & Barry, 1994), researchers have yet to investigate the antecedents and consequences of perceived account adequacy. The current investigation furthers our knowledge of social accounts in several important ways. First, in contrast to previous research, the study examined the effectiveness of an ideological account (rather than a causal account) in mitigating negative reactions. Second, the influence of situational factors (outcome severity and organizational climate) on account adequacy was investigated. Finally, our understanding of the processes underlying the effectiveness of social accounts was broadened by examining them from an information processing perspective. A 3 (Account Quality: Specific Account, Vague Account, No Account) X 2 (Outcome Severity: High versus Low) X 2 (Organizational Climate: Trusting versus Suspicious) between-subjects experimental design was utilized. Participants (N = 216) role-played the part of a student enrolled at a hypothetical university. The three independent variables were manipulated in a series of interactive scenarios. As predicted, account quality positively influenced adequacy judgments. Specific accounts were judged as more adequate than either vague or no accounts. Main effects for outcome severity and organizational climate were not realized. Based on the Elaboration Likelihood Model, accounts were predicted to be perceived as more adequate when either a specific account was provided or a vague account was provided when a trusting climate existed and outcome severity was low. This prediction was supported. Also as hypothesized, multivariate analysis revealed that account adequacy mediated the effect of account quality on perceptions of decision approval, procedural justice, and affective responses. However, univariate analysis indicated that this mediating relationship was demonstrated only for decision approval. Findings support the contention that managers should provide explanations for their decisions and that those accounts should incorporate specific information. This appears necessary regardless of the type of organizational climate or severity of the outcome.
Subject Area
Occupational psychology|Management
Recommended Citation
Hendrickson, Cheryl Lynn, ""Accounting" for one's behavior: Antecedents and consequences of perceived account adequacy" (1996). ETD collection for University of Nebraska-Lincoln. AAI9623624.
https://digitalcommons.unl.edu/dissertations/AAI9623624