Business Commons^™

Converging Winds: Logic Hybridization In The Colorado Wind Energy Field, Jeffrey G. York, Timothy J. Hargrave, Desirée F. Pacheco

Business Faculty Publications and Presentations

This study explores the hybridization of field-level logics, a process that integrates previously incompatible logics within an organizational field. Through an inductive study of the wind energy field in Colorado, we find that logic hybridization resulted when social movement organizations, incumbent firms, and policy makers variously responded to incompatibility between economizing and ecologizing logics. Compromise and framing efforts catalyzed social movements to alter the balance of power in the field, which transformed the relationship between field logics. Hybrid organizations then emerged to establish, legitimize, and embed a new set of inter-linked frames, practices, and arrangements that integrated previously incompatible logics. …

The Influence Of Guilt Cognitions On Taxpayers’ Voluntary Disclosures, Jonathan Farrar, Cass Hausserman, Paul Dunn

Business Faculty Publications and Presentations

Guilt is a powerful emotion that is known to influence ethical decision-making. Nevertheless, the role of guilt cognitions in influencing restorative behaviour following an unethical action is not well understood. Guilt cognitions are interrelated beliefs about an individual’s role in a negative event. We experimentally investigate the joint impact of three guilt cognitions – responsibility for a decision, justification for a decision, and foreseeability of consequences – on a taxpayer’s decision to make a tax amnesty disclosure. Tax amnesties encourage delinquent taxpayers to self-correct to avoid severe penalties that would result if their tax evasion were discovered. Our findings suggest …

An Exploratory Investigation Of Extrinsic And Intrinsic Motivations In Tax Amnesty Decision-Making, Jonathan Farrar, Cass Hausserman

Business Faculty Publications and Presentations

The tax compliance literature on tax amnesties does not explicitly consider the underlying motivational influences on taxpayers’ self-correction decisions. Extant tax amnesty studies imply that extrinsic motives are the basis for self-correction, and only a few consider intrinsic motives (Rechberger, Hartner, Kirchler & Hämmerle, 2010; Torgler & Schaltegger, 2005). Consequently, we explore how extrinsic and intrinsic motives affect tax amnesty decision-making, following an unintentional taxpayer error. We conduct a quasi-experimental conjoint analysis on 1,266 taxpayers and vary the error magnitude. Results indicate that when taxpayers contemplate making a tax amnesty disclosure, desire to avoid a penalty is the most influential …

Antecedents And Consequences Of Procedural Fairness Perceptions In Personnel Selection: A Three-Year Longitudinal Study, Udo Konradt, Yvonne Garbers, Martina Böge, Berrin Erdogan, Talya N. Bauer

Business Faculty Publications and Presentations

Drawing on Gilliland’s (1993) selection fairness framework, we examined antecedents and behavioral effects of applicant procedural fairness perceptions before, during, and after a personnel selection procedure using a six-wave longitudinal research design. Results showed that both perceived post-test fairness and pre-feedback fairness perceptions are related to job offer acceptance and job performance after 18 months, but not to job performance after 36 months. Pre-test and post-test procedural fairness perceptions were mainly related to formal characteristics and interpersonal treatment, whereas pre-feedback fairness perceptions were related to formal characteristics and explanations. The impact of fairness attributes of formal characteristics and interpersonal treatment …

Friends Of The Children: Strategies For Scaling Impact, Jacen Greene, Nicki Yechin Lee, Eric Nelsen

Business Faculty Publications and Presentations

Friends of the Children, a nonprofit organization in Portland, Oregon, was founded in 1993 by retired entrepreneur Duncan Campbell to serve youth at the highest risk of teen parenting, incarceration, or dropping out of school. Each youth client was matched with a paid mentor from first grade through the end of high school. The costs of this intervention were high, but the outcomes were extremely impressive in each of the three risk areas. The total benefits to society of Friends of the Children’s intervention was estimated at $7 for every $1 spent on the program.

In the United States alone, …