Articles

When actions speak volumes: The role of inferences about moral character in outrage over racial bigotry

Eric Luis UHLMANN, L. ZHU, D. DIERMEIER

European Journal of Social Psychology

février 2014, vol. 44, n°1, pp.23-29

Départements : Management et Ressources Humaines

Mots clés : Person-centered moral judgments, Act-person dissociations, Informational value, Racism, Prejudice, Racial slurs


Inferences about moral character may often drive outrage over symbolic acts of racial bigotry. Study 1 demonstrates a theoretically predicted dissociation between moral evaluations of an act and the person who carries out the act. Although Americans regarded the private use of a racial slur as a less blameworthy act than physical assault, use of a slur was perceived as a clearer indicator of poor moral character. Study 2 highlights the dynamic interplay between moral judgments of acts and persons, demonstrating that first making person judgments can bias subsequent act judgments. Privately defacing a picture of Martin Luther King, Jr. led to greater moral condemnation of the agent than of the act itself only when the behavior was evaluated first. When Americans first made character judgments, symbolically defacing a picture of the civil rights leader was significantly more likely to be perceived as an immoral act. These studies support a person-centered account of outrage over bigotry and demonstrate that moral evaluations of acts and persons converge and diverge under theoretically meaningful circumstances

When organizations deinstitutionalize control practices: A multiple-case study of budget abandonment

S. BECKER

European Accounting Review

décembre 2014, vol. 23, n°4, pp.593-623

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Deinstitutionalization, Budgeting, Budget abandonment, Beyond Budgeting

http://ssrn.com/abstract=2401871


Drawing on a framework of deinstitutionalization, this study explores the abandonment of budgeting through a multiple-case study of four companies. The findings illustrate how a number of antecedents to deinstitutionalization acted in each setting and show that abandonment was only achieved through skillful agency by dominant insiders to construct the need and manage for change. In addition, an interesting finding of the study is that two of the four companies reversed the deinstitutionalization and re-introduced traditional budgeting. This is explained by highlighting the role of remnants of formerly institutionalized practices and by demonstrating the importance of administrative and cultural controls which can support the abandonment of a central control practice in the first place. Overall, this research extends previous studies of deinstitutionalization by analyzing a taken-for-granted practice at the micro level and by giving a more agentic account of its processes


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