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Symbolical-interaction sociology is useful to mediators and relevant to mediation practice. It explores the elements of everyday social interaction including behavior of disputants during instances of conflict. In particular, Erving Goffman’s frame analysis offers mediators a practical tool useful in assessing and managing both the intellectual and emotional responses of disputants during mediation. Moreover, frame analysis can effectively guide mediators in assisting disputants to reorient their respective responses to each other and to the dispute, thereby enhancing opportunities for meaningful dialogue. In addition, Goffman’s game, drama, and ritual metaphors offer simple but powerful analytic tools guiding mediation clients through terrain which would otherwise be chaotic and overwhelming. Mediators committed to enhancing their practices and researchers in search of a sound theoretical base for effective dispute resolution can benefit substantially by applying these insights to the practice of mediation.

Social movement scholarship points to the significance of collective identity in social movement emergence. This chapter examines the relationship between structural identities, such as race, gender, and sexuality, and the collective identity of student activist conferences in order to analyze how groups succeed or fail at engaging difference. Utilizing ethnographic participant observation at two student activist conferences – one of majority Black students and the other of majority white male students – this chapter employs an intersectional framework in analyzing the resonance of organizational collective action frames. This chapter finds that cultural resonance, frame centrality, and experiential commensurability are all important factors in engaging difference, and that the utilization of political intersectionality in framing may shape frame resonance. This framework that applies intersectionality to framing contributes to social movement analysis by recognizing how structural identities shape collective identity and group mobilization.

Recent events have shown that earnings management is a significant problem in the business world and that the culture in place in many organizations may encourage managers to manipulate earnings. While prior research has shown that earnings management exists at the corporate level, it has not examined whether managers at the divisional level are motivated to manage earnings. The purpose of this study is to examine whether divisional managers will be more inclined to manage earnings in order to maximize personal wealth. The secondary research objective is to examine whether the information frame will impact discretionary management accounting decisions. Members of the Institute of Management Accountants participated in an earnings management study in which two conditions were manipulated. First, the annual compensation of subjects was contingent on whether target income was met or not met. Second, information about a potentially obsolete inventory item was framed as either positive or negative. Subjects were asked the likelihood they would write off the potentially obsolete inventory. Research findings support the earnings management hypothesis and indicate that managers are less likely to write off obsolete inventory when their compensation is impacted by the write-off. Study results also reveal that the manner in which the inventory information is framed may affect managers’ write-off decision. These results are important as they may indicate that earnings management is more pervasive throughout the organization than previously shown.

We examine the emergence of an organizational form, charter schools, in Oakland, California. We link field-level logics to organizational founding identities using topic modeling. We find corporate and community founding actors create distinct and consistent identities, whereas more peripheral founders indulge in more unique identity construction. We see the settlement of the form into a stable ecosystem with multiple identity codes rather than driving toward a single organizational identity. The variety of identities that emerge do not always map onto field-level logics. This has implications for the conditions under which organizational innovation and experimentation within a new form may develop.

This chapter explores collective imageries of the distant future and unpacks how fuzzy frames that anticipate things-to-come lead to variations in “technological solutions” envisioned for the distant future. It suggests that these frames are characterized by the struggle over the construction of different future plots and the proselytization of divergent pathways to the future. Such frames are a product of collective anticipation, which refers to a set of ideas, imageries and beliefs about the future that can be located in the form of structures of knowledge, such as cultural artifacts, scientific products and political frames that shape the thinking of the collective. This chapter posits that the “fuzziness” of our frames anticipating the distant future could be reduced through a selective process where alternatives of the future are winnowed out by processes of selection and exclusion based on faith, values and evidence.

In this study, we examine the role of temporal framing in the context of tax audit risk. Using construal-level theory, we propose that compared with an every-year frame (e.g., 1.5 million returns are audited every year), framing audit risk in an everyday frame (e.g., 4,000 returns are audited every day) will make audit risk seem more likely and thus increase taxpayer compliance. We test whether perceived fairness of the tax system, an individual difference variable related to tax compliance, moderates the effect of temporal framing on behavioral intentions. The results show that communicating risk in a day frame rather than a year frame increases compliance for taxpayers who perceive the tax system as unfair but not for taxpayers who perceive the tax system as fair. Increasing compliance among taxpayers who perceive the tax system as unfair is crucial, as they are less likely to be compliant. Thus, framing audit risk can assist in increasing taxpayer compliance.

We take Cumulative Prospect Theory (CPT) seriously by rigorously estimating structural models using the full set of CPT parameters. Much of the literature only estimates a subset of CPT parameters, or more simply assumes CPT parameter values from prior studies. Our data are from laboratory experiments with undergraduate students and MBA students facing substantial real incentives and losses. We also estimate structural models from Expected Utility Theory (EUT), Dual Theory (DT), Rank-Dependent Utility (RDU), and Disappointment Aversion (DA) for comparison. Our major finding is that a majority of individuals in our sample locally asset integrate. That is, they see a loss frame for what it is, a frame, and behave as if they evaluate the net payment rather than the gross loss when one is presented to them. This finding is devastating to the direct application of CPT to these data for those subjects. Support for CPT is greater when losses are covered out of an earned endowment rather than house money, but RDU is still the best single characterization of individual and pooled choices. Defenders of the CPT model claim, correctly, that the CPT model exists “because the data says it should.” In other words, the CPT model was borne from a wide range of stylized facts culled from parts of the cognitive psychology literature. If one is to take the CPT model seriously and rigorously then it needs to do a much better job of explaining the data than we see here.