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The effect of affect in accounting contexts has recently attracted interest, but numerous questions still remain. Given that affect can significantly impact a variety of accounting judgments and decisions in theoretically different manners, the purpose of this synthesis is to understand the state of extant accounting literature in affect and identify directions for future research.

This synthesis systematically reviews experimental accounting papers related to affect in both theoretical and functional respects. The authors first elaborate on the affect infusion theory as the theoretical foundation for the synthesis. The authors then present the sampling method. In Section 4, the authors conceptually and factually summarize affect accounting papers in terms of four major functional areas: auditing, managerial/corporate accounting, tax and financial accounting. The implications of moderators examined in some papers are also discussed. Finally, the authors conclude by revisiting the importance of affect in accounting contexts.

Throughout the synthesis, the authors provide future research opportunities with respect to theories, each functional area and other gaps in the accounting literature.

This synthesis contributes to the accounting literature by providing a pathway to understand the development of accounting research on affect, integrating theoretical foundations and offering future research opportunities to advance the literature.

This paper works at the intersections of affect control theory, expectation states theory, and social influence network theory. First, we introduce social influence network theory into affect control theory. We show how an influence network may emerge from the pattern of interpersonal sentiments in a group and how the fundamental sentiments that are at the core of affect control theory (dealing with the evaluation, potency, and activity of self and others) may be modified by interpersonal influences. Second, we bring affect control theory and social influence network theory to bear on expectation states theory. In a task-oriented group, where persons’ performance expectations may be a major basis of their interpersonal influence, we argue that persons’ fundamental sentiments may mediate effects of status characteristics on group members’ performance expectations. Based on the linkage of fundamental sentiments and interpersonal influence, we develop an account of the formation of influence networks in groups that is applicable to both status homogeneous and status heterogeneous groups of any size, whether or not they are completely connected, and that is not restricted in scope to task-oriented groups.

To provide a comprehensive review of theoretical and research advances in affect control theory from 1988 to 2013 for academic and student researchers in social psychology.

Against the background of a concise history of affect control theory from its beginnings in the 1960s to its maturation in the late 1980s, a comprehensive review of research and publications in the last 25 years is reported in five sections: Theoretical Advances (e.g., self and institutions, nonverbal behavior, neuroscience, artificial intelligence); Technological Advances (e.g., electronic data collection, computer simulations, cultural surveys, equation refinement, small groups analysis); Cross-Cultural Research (archived data and published analyses); Empirical Tests of the Theory; and Substantive Applications (e.g., emotions, social and cultural change, occupations/work, politics, gender/ideology/subcultures, deviance, criminology, stereotyping, physiological behavior).

Reveals an impressive number of publications in this area, including over 120 articles and chapters and four major books, and a great deal of cross-cultural research, including European, Asian, and Middle-Asian cultures.

Because of limitations of space, the review does not cover the large number of theses, dissertations, and research reports.

No other review of affect control theory with this scope and detail exists.

Identifies where status and identity processes converge in social interaction and when one process may become more consequential than the other.

Drawing upon existing experimental data, we illustrate how affect control theory and status characteristics theory make seemingly contradictory predictions in certain limited interactions and propose a theoretical framework to potentially reconcile these differences.

Three pivot points are identified at which status and identity processes meet and then one of the processes more strongly predicts interaction outcomes.

The chapter represents a starting point for future research examining situations where status and identity processes converge.

We suggest ways to empirically test related claims made by both theories in an array of circumstances.

Of contemporary interest in the sociology of emotions and social psychology of self is the question of the reciprocal relation of affect or emotion and self. This question is pursued by asking how affect or emotion impacts the identity theory variables of commitment, identity salience, and role performance as well as by asking how these identity theory variables impact persons’ affective responses. Brief reviews of the general literatures on emotion, the symbolic interactionist literature (from which theoretical frame identity theory derives) on emotion, identity theory itself, and characteristics of social sentiments and emotional outbursts allows the development of expectations about the interrelation of sentiments and emotional outbursts and identity theoretic variables.

This paper theorizes the role of shared responsibility in the development of affective group attachments, interweaving ideas from social exchange and social identity theories. The main arguments are that (1) people engaged in task interaction experience positive or negative emotions from those interactions; (2) tasks that promote more sense of shared responsibility across members lead people to attribute their individual emotions to groups or organizations; and (3) group attributions of own emotions are the basis for stronger or weaker group attachments. The paper suggests that social categorization and structural interdependence promote group attachments by producing task interactions that have positive emotional effects on those involved.

Intrinsic motivation occurs due to positive reactions that arise directly from engagement in work activities. Scholars have asserted that intrinsic motivation plays an important role in organizational phenomena such as creativity (George, 2007), leadership (Piccolo & Colquitt, 2006), and performance (Gagné & Deci, 2005). We review the research literature on intrinsic motivation and provide an overview and integration of the leading theories. We then develop a conceptual model in which positive affect serves as a primary cause of intrinsic motivation. We discuss how affect alone may induce intrinsic motivation, how affect may lead to nonconscious experiences of intrinsic motivation, and how affect and cognitions may work in concert to produce the strongest and most persistent intrinsic motivation experiences. We conclude by suggesting new avenues for research that might be pursued using this cognitive–affective model of intrinsic motivation.

Purpose – This paper proposes a new procedure for measuring affective responses during social interaction using facial thermographic imaging.

Methodology – We first describe the results of several small pilot experiments designed to develop and refine this new measure that reveal some of the methodological advantages and challenges offered by this measurement approach. We then demonstrate the potential utility of this measure using data from a laboratory experiment (N=114) in which we used performance feedback to manipulate identity deflection and measured several types of affective responses – including self-impressions and emotions.

Findings – We find warming of the brow (near the corrugator muscle) and cheek (near the zygomatic major muscle) related most strongly to emotion valence and self-potency, with those whose brows and cheeks warmed the most feeling less positive emotion and less potent self-impressions. Warming in the eye area (near the orbicularis oculi) related most closely to undirected identity deflection and to positive self-sentiments. Positive self-views and strong identity disruptions both contributed to warming of the eyes.

Implications – The rigor of contemporary sociological theories of emotion exceeds our current ability to empirically test these theories. Facial thermographic imaging may offer sociologists new assessments of affect and emotion that are ecologically valid, socially unreactive, temporally sensitive, and accurate. This could dramatically improve our ability to test and develop affect based theories of social interaction.

Existing theoretical explanations about the influence of affect in the process of creating ideas (ideation) and their corresponding empirical findings are contradictory. The purpose of the present chapter is to provide new insights by providing a theoretical explanation that is able to encompass these contradictions, and to support this theoretical approach with empirical data. We draw on personality-systems-interactions (PSI) and use an experimental design to capture dynamic effects between affect and ideation. Our findings emphasize the mediating role of affect in the ideation process and the moderating role of individual action-control in the regulation of affect and respective creative behavior.

This chapter analyzes the ways that individuals develop person-to-group ties. The chapter reviews the development and evidentiary basis of the theory of relational cohesion, the affect theory of social exchange, and the theory of social commitments.

We survey twenty-five years of published literature on these theories, and review unpublished theoretical tests and extensions that are currently in progress.

The research program has grown substantially over the past twenty-five years to encompass more varied and diverse phenomena. The findings indicate that structural interdependencies, repeated exchanges, and a sense of shared responsibility are key conditions for people to develop affective ties to groups, organizations, and even nation-states.

The research implies that if people are engaged in joint tasks, they attribute positive or negative feelings from those tasks to their local groups (teams, departments) and/or to larger organizations (companies, communities). To date, empirical tests have focused on microlevel processes.

Our work has practical implications for how managers or supervisors organize tasks and work routines in a way to maximize group or organizational commitment.

This research helps to understand problems of fragmentation that are faced by decentralized organizations and also how these can be overcome.

The chapter represents the most complete and comprehensive review of the theory of relational cohesion, the affect theory of social exchange, and the theory of social commitments to date.