{"title":"他不会,但我会:代词诱导的语言生动性对检举政策的影响","authors":"Alisa G. Brink , C. Kevin Eller , Lei Gao","doi":"10.1016/j.adiac.2021.100545","DOIUrl":null,"url":null,"abstract":"<div><p>In this study, we conducted two experiments to test whether varying the types of pronouns used in a company's internal whistleblowing policy influences employees' reporting intentions. We focus on two fundamental types of whistleblowing policy content: Reporting Responsibility (i.e., information about how to report through whistleblowing channels) and Anti-retaliation (i.e., information about retaliation protections). Within these types of content, we examine the effect of pronoun congruency, which occurs when vivid pronouns are used in a manner that emphasizes the intended theme of the message. First, we conducted a 2 × 2 experiment where policy content type (Reporting Responsibility or Anti-retaliation) and pronoun type (first-person or third-person) were manipulated between participants. The results indicate a significant interaction where more vivid first-person pronouns are more effective than third-person pronouns in improving employees' reporting intentions when they only receive Reporting Responsibility policy content. However, third-person pronouns are more effective than first-person pronouns when participants only receive Anti-retaliation content. In our second experiment, participants viewed both types of content simultaneously in a 2 × 2 between-participants experiment where pronoun congruency was manipulated. Results indicate that pronoun congruency within Reporting Responsibility content significantly affects reporting intentions, such that congruent first-person pronouns are more effective in increasing reporting intentions than incongruent third-person pronouns. The subsequent manipulation of pronoun congruency in Anti-retaliation policy content has no significant incremental effect on reporting intentions. Implications are discussed in the paper.</p></div>","PeriodicalId":46906,"journal":{"name":"Advances in Accounting","volume":null,"pages":null},"PeriodicalIF":1.2000,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.adiac.2021.100545","citationCount":"4","resultStr":"{\"title\":\"He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies\",\"authors\":\"Alisa G. Brink , C. Kevin Eller , Lei Gao\",\"doi\":\"10.1016/j.adiac.2021.100545\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>In this study, we conducted two experiments to test whether varying the types of pronouns used in a company's internal whistleblowing policy influences employees' reporting intentions. We focus on two fundamental types of whistleblowing policy content: Reporting Responsibility (i.e., information about how to report through whistleblowing channels) and Anti-retaliation (i.e., information about retaliation protections). Within these types of content, we examine the effect of pronoun congruency, which occurs when vivid pronouns are used in a manner that emphasizes the intended theme of the message. First, we conducted a 2 × 2 experiment where policy content type (Reporting Responsibility or Anti-retaliation) and pronoun type (first-person or third-person) were manipulated between participants. The results indicate a significant interaction where more vivid first-person pronouns are more effective than third-person pronouns in improving employees' reporting intentions when they only receive Reporting Responsibility policy content. However, third-person pronouns are more effective than first-person pronouns when participants only receive Anti-retaliation content. In our second experiment, participants viewed both types of content simultaneously in a 2 × 2 between-participants experiment where pronoun congruency was manipulated. Results indicate that pronoun congruency within Reporting Responsibility content significantly affects reporting intentions, such that congruent first-person pronouns are more effective in increasing reporting intentions than incongruent third-person pronouns. The subsequent manipulation of pronoun congruency in Anti-retaliation policy content has no significant incremental effect on reporting intentions. Implications are discussed in the paper.</p></div>\",\"PeriodicalId\":46906,\"journal\":{\"name\":\"Advances in Accounting\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2021-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.adiac.2021.100545\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S088261102100033X\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S088261102100033X","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
He wouldn't, but I would: The effects of pronoun-induced language vividness in whistleblowing policies
In this study, we conducted two experiments to test whether varying the types of pronouns used in a company's internal whistleblowing policy influences employees' reporting intentions. We focus on two fundamental types of whistleblowing policy content: Reporting Responsibility (i.e., information about how to report through whistleblowing channels) and Anti-retaliation (i.e., information about retaliation protections). Within these types of content, we examine the effect of pronoun congruency, which occurs when vivid pronouns are used in a manner that emphasizes the intended theme of the message. First, we conducted a 2 × 2 experiment where policy content type (Reporting Responsibility or Anti-retaliation) and pronoun type (first-person or third-person) were manipulated between participants. The results indicate a significant interaction where more vivid first-person pronouns are more effective than third-person pronouns in improving employees' reporting intentions when they only receive Reporting Responsibility policy content. However, third-person pronouns are more effective than first-person pronouns when participants only receive Anti-retaliation content. In our second experiment, participants viewed both types of content simultaneously in a 2 × 2 between-participants experiment where pronoun congruency was manipulated. Results indicate that pronoun congruency within Reporting Responsibility content significantly affects reporting intentions, such that congruent first-person pronouns are more effective in increasing reporting intentions than incongruent third-person pronouns. The subsequent manipulation of pronoun congruency in Anti-retaliation policy content has no significant incremental effect on reporting intentions. Implications are discussed in the paper.
期刊介绍:
Advances in Accounting, incorporating Advances in International Accounting continues to provide an important international forum for discourse among and between academic and practicing accountants on the issues of significance. Emphasis continues to be placed on original commentary, critical analysis and creative research.