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Book part
Publication date: 9 November 2020

Queenie K. H. Lam

The main objective of this chapter is to explore the potential and applicability of framing, a multidisciplinary and multiparadigmatic ‘metatheory’ of sense-making through…

Abstract

The main objective of this chapter is to explore the potential and applicability of framing, a multidisciplinary and multiparadigmatic ‘metatheory’ of sense-making through communication, or media effects specifically, in guiding higher education research. To reach this objective, the author first synthesized theoretical discussions on framing in different disciplines, collated the core concepts developed around the framing concept and developed a universal framing process model, to be applied with the introduction of a theme and the selection of research paradigms. Following that, the author provided an overview of the application of the framing concept in higher education research and explored the potential application of the model to guide and coordinate framing research in the field.

Book part
Publication date: 1 January 2014

William A. Kerler, A. Scott Fleming and Christopher D. Allport

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide…

Abstract

Purpose

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide justification for a capital budgeting decision moderates the effect of attribute frames.

Methodology

One-hundred and eleven participants made a capital budgeting decision in an experimental case that manipulated the frame of the financial evidence provided and the requirement to provide a justification.

Findings

Results suggest that both attribute frames and justifications affect capital budgeting decisions but the requirement to provide justifications did not moderate the effect of attribute frames.

Originality/value

This study contributes to the capital budgeting literature by identifying two factors that may bias judgments. This study also contributes to the framing literature by examining one potential method of moderating framing effects – requiring justification for decisions.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

Book part
Publication date: 30 September 2019

Christie L. Comunale, Charles A. Barragato and Denise Buhrau

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…

Abstract

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.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-83867-346-8

Keywords

Abstract

Details

Journalism and Austerity
Type: Book
ISBN: 978-1-83909-417-0

Book part
Publication date: 31 July 2012

William A. Kerler, Christopher D. Allport and A. Scott Fleming

Capital budgeting projects fail about as often as they succeed. Recent research shows that accountants may frame information related to capital budgeting projects to be consistent…

Abstract

Capital budgeting projects fail about as often as they succeed. Recent research shows that accountants may frame information related to capital budgeting projects to be consistent with their preference for the project (e.g., accept or reject), perhaps in order to persuade management to agree with them. Psychology research consistently shows that framed information results in systematic differences in judgments. The purpose of this study is to examine whether framed information affects capital budgeting decisions, and to examine whether this effect is moderated by the importance of the potential project. Results from an experimental case completed by 173 participants indicate attribute frames affect capital budgeting decisions, however, the effect is moderated by the importance of the decision.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78190-105-2

Keywords

Book part
Publication date: 23 May 2005

Jeffrey P. Carpenter, Stephen Burks and Eric Verhoogen

To investigate the external validity of Ultimatum and Dictator game behavior we conduct experiments in field settings with naturally occurring variation in “social framing.” Our…

Abstract

To investigate the external validity of Ultimatum and Dictator game behavior we conduct experiments in field settings with naturally occurring variation in “social framing.” Our participants are students at Middlebury College, non-traditional students at Kansas City Kansas Community College (KCKCC), and employees at a Kansas City distribution center. Ultimatum game offers are ordered: KCKCC > employee > Middlebury. In the Dictator game employees are more generous than students in either location. Workers behaved distinctly from both student groups in that their allocations do not decrease between games, an effect we attribute to the social framing of the workplace.

Details

Field Experiments in Economics
Type: Book
ISBN: 978-0-76231-174-3

Book part
Publication date: 13 October 2015

Catherine C. Eckel, Haley Harwell and José Gabriel Castillo G.

This paper replicates four highly cited, classic lab experimental studies in the provision of public goods. The studies consider the impact of marginal per capita return and group…

Abstract

This paper replicates four highly cited, classic lab experimental studies in the provision of public goods. The studies consider the impact of marginal per capita return and group size; framing (as donating to or taking from the public good); the role of confusion in the public goods game; and the effectiveness of peer punishment. Considerable attention has focused recently on the problem of publication bias, selective reporting, and the importance of research transparency in social sciences. Replication is at the core of any scientific process and replication studies offer an opportunity to reevaluate, confirm or falsify previous findings. This paper illustrates the value of replication in experimental economics. The experiments were conducted as class projects for a PhD course in experimental economics, and follow exact instructions from the original studies and current standard protocols for lab experiments in economics. Most results show the same pattern as the original studies, but in all cases with smaller treatment effects and lower statistical significance, sometimes falling below accepted levels of significance. In addition, we document a “Texas effect,” with subjects consistently exhibiting higher levels of contributions and lower free-riding than in the original studies. This research offers new evidence on the attenuation effect in replications, well documented in other disciplines and from which experimental economics is not immune. It also opens the discussion over the influence of unobserved heterogeneity in institutional environments and subject pools that can affect lab results.

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Replication in Experimental Economics
Type: Book
ISBN: 978-1-78560-350-1

Keywords

Book part
Publication date: 14 October 2019

Jessica G. Myrick

It is not surprising that the dominant cognitive frame through which most audiences view climate change is that of an environmental problem. However, this messaging strategy has…

Abstract

It is not surprising that the dominant cognitive frame through which most audiences view climate change is that of an environmental problem. However, this messaging strategy has proven susceptible to counter-attacks, defensing processing, and other cognitive biases. As such, many environmental advocates are switching gears. From Barack Obama to Pope Francis, the environment-as-public-health-concern narrative is increasingly found in climate change messages. This strategy involves making the abstract issue of climate change more concrete by tying it to negative health impacts, like asthma, heat-related illness, and the spread of disease. Understanding why and for whom this strategy is persuasive, particularly in a social media context where users often encounter persuasive climate change messages, can help advance theory and practice.

The purpose of this chapter is two-fold: 1.) Test the effects of climate message frame (damage to nature or damage to public health), message source (liberal or conservative organization), and the use of visual human exemplars (present or absent) in social media messages; and, 2.) Assess the predictive utility of different conceptual frameworks (personification, construal level theory, and moral foundations theory) as explanatory mechanisms for persuasive social media climate message effects. The results of a nation-wide experiment reveal that the use of visual exemplars matters when climate change is framed as an environmental problem, but otherwise message frame, source, and visual exemplar use have little impact on policy attitudes. Further analyses demonstrated that multiple conceptual mechanisms related to the aforementioned theories help explain social media effects on climate change attitudes.

Details

Climate Change, Media & Culture: Critical Issues in Global Environmental Communication
Type: Book
ISBN: 978-1-78769-968-7

Keywords

Book part
Publication date: 4 April 2024

Tze-Wei Ooi and Wee-Yeap Lau

Positive-framed and negative-framed messages were delivered to examine the effect of framing on intertemporal decisions through lab experiments while holding the level of…

Abstract

Positive-framed and negative-framed messages were delivered to examine the effect of framing on intertemporal decisions through lab experiments while holding the level of financial literacy constant. The three big questions adopted by Lusardi and Mitchell were utilized to assess the financial literacy of our subjects before they were asked to complete 20 incentivized intertemporal decisions. A small, delayed reward and a slightly bigger one were incorporated into the intertemporal decisions with a delay of 30 days. The ordinary least square (OLS) shows that the negative relationship between financial literacy and discount rates was held when the delayed reward was small. Interestingly, when the delayed reward became slightly bigger, their discount rates were reduced significantly with the negatively framed message. These findings suggest that the negatively framed message can motivate individuals to save for a greater return in the real world. Lastly, subjects with the highest level of financial literacy were not responsive to the magnitude effect, proving that a financial literacy program is essential to strengthen the individual's financial plan and reduce their discount rates in the developing country context.

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Advances in Pacific Basin Business, Economics and Finance
Type: Book
ISBN: 978-1-83753-865-2

Keywords

Book part
Publication date: 14 December 2004

Gabriel Szulanski, Yves Doz and Yulia Ovetzky

The quest to explain how incumbents respond to changes in their industry is affirming the role that managerial cognition plays in those decisions. Recent empirical evidence…

Abstract

The quest to explain how incumbents respond to changes in their industry is affirming the role that managerial cognition plays in those decisions. Recent empirical evidence suggests that anticipating the nature and timing of industry changes could increase the likelihood that the organization develops an effective response. Mounting evidence suggests also that such ability to anticipate and respond may depend on decision-makers’ prevailing and emerging cognitive frames. This raises a number of questions about the nature of those cognitive frames and how they impact the decision making processes and ultimately organizational response. In this paper we report the findings from three case studies of how established incumbents respond to changes to their industries brought about by the emergence of the Internet.

Details

Business Strategy over the Industry Lifecycle
Type: Book
ISBN: 978-0-76231-135-4

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