Attribute Framing Research Articles

Inertia in the attributional content of annual accounting narratives

Narrative disclosures in annual reports reflect explanatory activities in which specific attribution patterns can be identified. Research on corporate attributional behaviour within the context of financial accounting narratives has documented this behaviour and evidenced significant preferences for certain kinds of explanations in particular circumstances. This kind of research typically relies on cross-sectional data. There exist few statistically validated conclusions regarding the character and consequences of such verbal behaviour over time. This paper reports on a study investigating the change in narrative explanation practices over time. In this longitudinal research special attention is given to the relative strength of consistency and inertial forces on the attributional behaviour in annual reports. It is argued that there are a variety of forces that make that the explanatory patterns in annual reports are likely to be very similar year after year. Reporting practices can be to a great extent unadaptive, in the sense that they become programmed through the development of habit, precedents, traditions and formalized procedures. This is not to say that reporting practices do not change, but that changes even in the way corporate outcomes and actions are explained, are expected to be modest. The purpose of the research was to determine the extent to which the attributional content and framing in annual narrative reports changed over a period of eight years, and whether these changes were related to certain organizational characteristics of the reporting companies conceptualized as potential sources of inertial forces. Overall the results confirm a significant degree of consistency in the attributional content of accounting narratives over time. Evidence of an inertial effect of company listing status and performance history was convincingly present as to the assertiveness aspects of attributional behaviour and as to the differential use of accounting language in the explanation of financial accounting outcomes.

Seven Models of Framing: Implications for Public Relations

Framing is a potentially useful paradigm for examining the strategic creation of public relations messages and audience responses. Based on a literature review across disciplines, this article identifies 7 distinct types of framing applicable to public relations. These involve the framing of situations, attributes, choices, actions, issues, responsibility, and news. Potential applications for public relations practice and research are discussed.

Role of causal attributions in dynamic self-regulation and goal processes.

A dynamic model of self-regulation and goal process was tested with student survey responses and exam scores over successive performance episodes. A model of goal processes related to performance within episodes was developed and supported in both instances. The locus and stability dimensions of causal attributions were examined as moderators of how self-regulation and goal processes develop over time in a between-episode model. Results of the between-episode model showed stability attributions as moderating goal achievement-self-efficacy change relations following both episodes, whereas the locus attributions moderated the goal achievement-satisfaction relationship only after the first exam. Findings were discussed in terms of the evolution of goal processes over time and the use of attributional framing interventions

Advertising as Information

This paper tries to show how the major features of the behavior of advertising can be explained by advertising's information function. For search qualities advertising provides direct information about the characteristics of a brand. For experience qualities the most important information conveyed by advertising is simply that the brand advertises. This contrast in advertising by these qualities leads to significant differences in its behavior. How does advertising provide information to the consumer? The producer in his advertising is not interested directly in providing information for consumers. He is interested in selling more of his product. Subject to a few constraints, the advertising message says anything the seller of a brand wishes. A mechanism is required to make the selling job of advertising generate information to the consumer. [Авторский текст]