Conscience Accounting: Emotion Dynamics and Social Behavior

Management Science - Tập 60 Số 11 - Trang 2645-2658 - 2014
Uri Gneezy1, Alex Imas2, Kristóf Madarász3
1Rady School of Management, University of California, San Diego, La Jolla, California 92093; and Center for Research in Experimental Economics and Political Decision Making (CREED), University of Amsterdam, 1018 WS Amsterdam, The Netherlands
2Social Decision Sciences, Carnegie Mellon University, Pittsburgh, Pennsylvania 15213#TAB#
3London School of Economics, London WC2A 2AE, United Kingdom#TAB#

Tóm tắt

This paper presents theory and experiments where people's prosocial attitudes fluctuate over time following the violation of an internalized norm. We report the results of two experiments in which people who first made an immoral choice were then more likely to donate to charity than those who did not. In addition, those who knew that a donation opportunity would follow the potentially immoral choice behaved more unethically than those who did not know. We interpret this increase in charitable behavior as being driven by a temporal increase in guilt induced by past immoral actions. We term such behavior conscience accounting and discuss its importance in charitable giving and in the identification of social norms in choice behavior through time inconsistency. Data, as supplemental material, are available at http://dx.doi.org/10.1287/mnsc.2014.1942 . This paper was accepted by Teck-Hua Ho, behavioral economics.

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Thông tin xuất bản

Management Science

Tập 60 Số 11

2645-2658

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