Effect Of Social Value Orientation Research Articles

Moderating Role of Social Value Orientation on the Relationship between Tax Service Quality and Tax Compliance among Small and Medium Enterprises (SMEs) in the North Rift Economic Bloc, Kenya

Tax revenues are crucial for government operations, providing essential economic, social, and political benefits. However, tax noncompliance by individuals and businesses can undermine these benefits by reducing government revenue and compromising the tax system’s fairness and effectiveness. As such, improving taxpayer compliance is a key government priority. This study examines the conditional effect of social value orientation on the relationship between tax service quality and tax compliance among small and medium enterprises (SMEs) in Kenya. Guided by a positivist philosophy and explanatory design, the study sampled 393 SMEs owners/managers from a population of 21,232 through stratified sampling. The data were collected using self-administered questionnaires, with reliability and validity confirmed using Cronbach’s alpha and factor analysis. The analysis employed descriptive and inferential statistics and multiple regression analyses using the Andrew Hayes Process macro. Findings indicated that both tax service quality (β =.541, p<0.01) and social value orientation (β = 0.333, p < 0.01) significantly and positively affect tax compliance. Additionally, social value orientation significantly moderates the relationship between tax service quality and tax compliance (β = 0.5059, p < 0.01, R2 = 0.0774). The study concludes that high-quality tax service and consideration for social values of the taxpayer are crucial for improving the compliance level of SMEs. Governments encourage greater compliance by providing efficient, user-friendly, and transparent services, as well as through the inclusion of social values in policy and program design. Future research should explore other factors influencing compliance through a mixed-method approach.

When Prosocial Motives Matter Most: The Interactive Effects of Social Value Orientation, Message Framing, and Helping Costs on Helping Behavior

ABSTRACTWe advance prior work on prosocial behavior by examining the situations in which prosocial motives are more likely to influence helping behavior. Building on the arousal:cost‐reward model and the self‐discrepancy theory, we test the moderating effects of help request framing (benevolent vs. economic) and contextual costs of helping on the relationship between social value orientation (SVO) and helping behavior. In two experimental studies, we found evidence that prosocial individuals are more likely to help than proselfs especially when it is more costly to do so. Similarly, prosocial individuals help more when requests are framed in terms of benevolence but not when they are framed as an exchange. These findings suggest that prosocial motives foster helping when it is more challenging to do so—that is, when help seekers do not have much to offer in return as well as in costly situations.

The Impact of Public Sports Organization Members' Perception of ESG Management on Organizational Citizenship Behavior: Focusing on the Mediating Effect of Social Value Orientation and the Moderating Effect of Employment Type

The Impact of Public Sports Organization Members' Perception of ESG Management on Organizational Citizenship Behavior: Focusing on the Mediating Effect of Social Value Orientation and the Moderating Effect of Employment Type

The Effect of Social Value Orientation on Theta to Alpha Ratio in Resource Allocation Games

The social value orientation (SVO) has a profound effect on the strategic decision making in economic choices and the ability to succeed in coordination games. With that in mind, in this study we wanted to examine an electrophysiological measure elicited in different resource allocation problems that affect the preferences of the player. We recorded EEG from participants while they were engaged in different allocation problems varying in the magnitude of reward and the difference size between alternative choices. We found that the theta to alpha ratio (TAR) can differentiate between individualistic and prosocial players. Specifically, individualistic players were more sensitive to the magnitude of the overall payoff (reflected by the radius size) as well as to the difference between two reward alternatives in the resource allocation task. These two variables, reward magnitude, and the difference between payoff alternatives, have significantly differentiated between the TAR levels of prosocials and proselfs (p < 0.001). For extreme differences (small or large), TAR was higher in comparison to medium sized differences. Our results demonstrated that in resource allocation games the TAR can be predicted based on the parameters of the task and the SVO category of the player (prosocial or individualistic). Specifically, an interaction was found between the attractiveness of the reward (radius) as well as the conflict between alternatives (Δ∅) and the SVO of the player at a significance level of p < 0.0001. These results highlight the importance of the SVO construct in economic decision choices varying in both reward magnitude and the proximity between alternative choices. Suggestions for future studies are discussed.

The effect of social value orientation on third-party altruistic behaviors in children aged 10-12 years: The role of emotion

The effect of social value orientation on third-party altruistic behaviors in children aged 10-12 years: The role of emotion

The Interactive Effects of Social Value Orientation, Message Framing and Context on Helping Behavior

Helping at work, a form of organizational citizenship behavior, is highly positive for beneficiaries but it may come at a cost to helpers. In situations in which there is a conflict between what is best for oneself and the other, individual differences in social value orientation (SVO) – self-regarding versus other-regarding preferences – can influence cooperative choices. In this paper, we aim to explore under which conditions prosocial orientation is more or less likely to foster helping behavior. Building on the arousal:cost-reward model and self-discrepancy theory, we examine the moderating effects of help request framing and context on the relationship between SVO and helping behavior. In two studies using different approaches (a field experiment and a scenario-based experiment), we found convergent evidence that prosocial individuals are more likely to help than proselfs when it is more costly to do so. Similarly, prosocial individuals help more when requests are framed in terms of benevolence but not when they are framed in terms of exchange. These findings suggest that prosocial orientation fosters helping when it is more challenging to do so – that is, when help seekers do not have much to offer in return as well as in costly situations.

Empathy and teachers’ fairness behavior: The mediating role of moral obligation and moderating role of social value orientation

This study examined the mediating effect of moral obligation and moderating effect of social value orientation on the relationship between empathy and fairness behavior in Chinese teachers. Seven hundred and twenty-six Chinese teachers completed self-reported questionnaires regarding empathy, moral obligation, social value orientation, and fairness behavior. The results revealed that moral obligation mediated the link between empathy and teachers’ fairness behavior. Teachers’ social value orientation moderated the associations between empathy and moral obligation and moral obligation and fairness behavior. The associations between empathy and moral obligation and moral obligation and fairness behavior were more robust for those with high SVO scores (i.e., prosocial). This study identified the critical factors associated with teachers’ fairness behavior, supplying empirical support for existing theories and providing practical implications for interventions designed to improve Chinese teachers’ classroom environment.

Research on the Impact Mechanism of product-identity link on Shared Consumption Misbehavior

In shared consumption, the anonymity of products, consumers do not have the legal ownership of shared products, and the "quasi-public product" attributes of shared products can easily induce misbehavior in shared consumption. Observation and research have found that product-identity link can affect the occurrence of misbehavior in shared consumption. After three experiments, this study found that: (1) product-identity link can effectively alleviate the occurrence of shared consumption misbehavior; (2) psychological ownership plays a role in the influence of product-identity link on shared consumption misbehavior Intermediary effect; (3) The moderating effect of social value orientation on psychological ownership affecting consumers' unethical behavior. The research conclusion not only has important theoretical significance for deepening product-identity link, shared consumption misbehavior, and psychological ownership, but also has important management enlightenment and practical significance for enterprises to alleviate shared consumption misbehavior.

The Effect of Risk tolerance on Innovativeness: The Moderated Mediation Effect of Social Value Orientation and CEO’s Startup Founded Experience

The Effect of Risk tolerance on Innovativeness: The Moderated Mediation Effect of Social Value Orientation and CEO’s Startup Founded Experience

A Social Dilemma of the Nuclear Energy Issue in South Korea: How Social Value Orientation and Trust in Nuclear Energy Control Affect Individuals’ Behavioral Intentions

This study attempted to demonstrate the effects of social value orientation, along with trust in nuclear energy control, on a variety of behavioral intentions toward nuclear energy. The study revealed that social value orientation exerts significant influence on information sharing intentions and intentions to support pro-nuclear energy policies. More precisely, proselfs were more likely to share relevant nuclear energy information with others as well as to support pro-nuclear energy policies than were prosocials. While individuals’ trust in nuclear energy control had significant main effects on several behavioral intentions, interaction effects between social value orientation and trust in nuclear energy were found in relation to information seeking and sharing intentions. The findings of this study helped understand the complicated as well as nuanced social situation for nuclear energy in South Korea.

Is stress good for negotiation outcomes? The moderating effect of social value orientation

PurposeNegotiations are often conducted under stress. Previous studies show that stress can help or hurt negotiation outcomes. This study suggests that individual differences explain these effects, and the purpose of this study is to examine the effect of social value orientation (SVO) and stress on negotiation outcomes.Design/methodology/approachTwo experimental studies and a pilot investigate the influence of stress and SVO (prosocial vs proself) on negotiation offers and outcomes. The authors’ studies are grounded on social interdependence theory and arousal literatures to explain the effects of stress on negotiation.FindingsStress has a positive influence on integrative offers (S1) and joint outcomes (S2). SVO moderates the effect of stress on joint negotiation outcomes (S2), such that, under stress, prosocials fare better than proselfs.Research limitations/implicationsManagers negotiating under stress should pay attention to their own as well as the others’ SVOs. Managers could also build their negotiation teams considering this individual difference and favor the presence of prosocials in stressful negotiations.Practical implicationsThe findings have practical implications for managers who are under stress on a daily basis.Social implicationsThis research contributes to managers that need to understand how to reach integrative agreements under stress. This is especially important when negotiators are representatives of employees or companies, as the outcomes can affect many individuals.Originality/valueTo the best of the authors’ knowledge, this is the first study examining the relationship between stress, SVO and negotiation offers and outcomes.

The Effect of Social Value Orientation of Home Care Service Providers on the Satisfaction of Service Users

본 연구는 재가 노인 서비스 기관이 지닌 사회적 가치지향성의 차원이 이용자의 만족도에 미치는 영향을 검증하는데 목적이 있다. 이를 검증하기 위해 대구 경북 재가노인서비스 기관 148개에서 서비스를 받고 있는 이용자를 대상으로 하였고, 총 660부를 본 연구의 최종 분석 자료로 사용하였다. 연구결과 사회적 가치지향성의 하위요인인 비전, 규범, 신뢰는 이용자 만족도에 영향을 미치는 것으로 나타났다. 재가노인서비스 기관이 사회적 가치를 지향하려는 노력이 이용자 만족도에 영향을 미치는 중요한 변수임을 알 수 있었다. 이 결과를 통해 재가 노인 서비스 기관이 추구하는 사회적가치지향성과 이용자 만족도의 관계를 규명하였고, 이로써 사회복지서비스 제고를 위한 방안으로 서비스 기관의 사회적가치지향성에 대한 관심이 요구된다.The purpose of this study is to verify the effect of the dimension of social value orientation of home care service institutions on users satisfaction. To verify this, users receiving services from 148 home care service organizations in Daegu and Gyeongbuk were targeted, and a total of 660 copies were used as the final analysis data for this study. As a result of the study, it was found that the sub-factors of social value orientation, such as vision, norms, and trust, have an effect on user satisfaction. It was found that the efforts of home care service organizations to pursue social value are an important variable that affects user satisfaction. Through this result, the relationship between the social value orientation and user satisfaction pursued by the elderly service institutions at home is identified, and as a result, interest in the social value orientation of the service institution is required as a way to improve social welfare services.

The influences of social value orientation and domain knowledge on crowdsourcing manuscript transcription

PurposeThe purpose of this paper is to explore how social value orientation and domain knowledge affect cooperation levels and transcription quality in crowdsourced manuscript transcription, and contribute to the recruitment of participants in such projects in practice.Design/methodology/approachThe authors conducted a quasi-experiment using Transcribe-Sheng, which is a well-known crowdsourced manuscript transcription project in China, to investigate the influences of social value orientation and domain knowledge. The experiment lasted one month and involved 60 participants. ANOVA was used to test the research hypotheses. Moreover, inverviews and thematic analyses were conducted to analyze the qualitative data in order to provide additional insights.FindingsThe analysis confirmed that in crowdsourced manuscript transcription, social value orientation has a significant effect on participants’ cooperation level and transcription quality; domain knowledge has a significant effect on participants’ transcription quality, but not on their cooperation level. The results also reveal the interactive effect of social value orientation and domain knowledge on cooperation levels and quality of transcription. The analysis of the qualitative data illustrated the influences of social value orientation and domain knowledge on crowdsourced manuscript transcription in detail.Originality/valueResearchers have paid little attention to the impacts of the psychological and cognitive factors on crowdsourced manuscript transcription. This study investigated the effect of social value orientation and the combined effect of social value orientation and domain knowledge in this context. The findings shed light on crowdsourcing transcription initiatives in the cultural heritage domain and can be used to facilitate participant selection in such projects.

Self‐interest or joint welfare? Person and situation factors in interpersonal decisions about time

While previous research on interpersonal decisions has focused on individual differences or situational determinants, in this paper, we looked at the interplay of situation and personality in decisions that are characterized by a conflict between self-interest and joint welfare. In an online experiment, 185 participants made decisions about the allocation of their own work time and the work time of another anonymous participant. Agency and uncertainty were manipulated between subjects, and social value orientation as well as dispositional envy were assessed. Participants chose between an option that maximized participants' joint welfare and an option that maximized personal payoffs. The results pointed to an interaction between personality and situational forces: Uncertainty moderated the effect of social value orientation, and agency moderated the effect of envy on decisions. Taken together, the results provide evidence that the effect of individual differences in interpersonal decisions depends on the situation. Implications for team work are discussed in situations where a group potentially benefits disproportionally more from an individual's relatively higher effort than the individual who exerts the effort.

Effects of social value orientation (SVO) and decision mode on controlled information acquisition—A Mouselab perspective

Insights into the processes underlying observed decisions are crucial for a comprehensive understanding of behavior. We investigate how individual social value orientation (SVO) relates to controlled information acquisition and how this relationship may be governed by intuitive versus reflective decision modes. We measure controlled information acquisition with the process tracing tool Mouselab and demonstrate its potential for advancing research on social decision-making. In two experiments, participants worked on two consecutive SVO tasks, in which they allocated points between themselves and others. Information regarding the available distributions of points had to be actively acquired by moving the mouse cursor over corresponding boxes on the screen. We observed a stable relationship between SVO and controlled information acquisition in both experiments: less selfish participants acquired more information and made more other-oriented acquisitions, and this relationship showed up in both an intuitive and a reflective decision mode. However, participants in a reflective decision mode acquired more information, their acquisitions were more strongly other-oriented, and their decisions were more prosocial compared to participants in an intuitive mode. Taken together, our results advance research on SVO by showing that non-selfish individuals invest considerable time and effort to gauge the consequences of their decisions for others, which might underlie the pervasive effects of SVO on many socially relevant behaviors. Moreover, we demonstrate how intuitive versus reflective decision modes can alter controlled information acquisition. Finally, our results illustrate that Mouselab is a simple-to-use and versatile tool for tracing cognitive processes underlying social psychological phenomena.

Social Value Orientation and Endorsement of Horizontal and Vertical Individualism and Collectivism: An Exploratory Study Comparing Individuals From North America and South Korea.

Individuals’ cultural tendencies of horizontal/vertical individualism and collectivism interact with their dispositional traits and contextual factors to shape social interactions. A key dispositional trait is social value orientation (SVO), a general tendency toward competition (proself) vs. cooperation (prosocial) in social exchanges. The present study (N = 1032) explored the relationship between SVO and personal cultural tendencies of horizontal/vertical individualism and collectivism in two different cultural settings, the United States (a vertical individualist setting) and South Korea (a vertical collectivistic setting). We hypothesized that each value orientation would be associated with the congruent personal cultural tendency across settings. We further hypothesized that this association would be specific to the context, so that SVO would play a more relevant role where the cultural theme was less dominant. Results indicated that, across contexts, proself individuals endorsed vertical individualistic values more strongly than prosocial individuals. Conversely, prosocial individuals endorsed horizontal collectivistic values more strongly than proself individuals. In addition, the effect of SVO was different in the two cultural contexts. Compared to proself individuals, prosocial individuals endorsed horizontal collectivism more strongly in the United States context, and horizontal individualism less strongly in the Korea context. Theoretical implications and limitations of the findings, as well as directions for future work are discussed.

How face consciousness reverse pro-self-behavior? A study on ecological consumption from the perspective of social value orientation

PurposeThe purpose of this paper is to focus on ecological consumption and test the effect of social value orientation on ecological consumption. What is more, this paper explores how Chinese consumers choose between prosocial and non-prosocial products under the influence of Chinese face culture.Design/methodology/approachThe authors assume that social value orientation will change individual’s ecological consumption through the in-group identification, and simultaneously predict that the influence in pro-self and pro-social consumer groups will vary. Furthermore, Chinese face consciousness will moderate the relationship between ecological consumption and social value orientation. Online research and intercept survey are employed to collect data. In total, 600 questionnaires were distributed.FindingsThe results indicate that pro-social individuals prefer sustainable consumption than pro-self-individuals, and in-group identification mediates the effect of social value orientation on ecological consumption. Interestingly, pro-self-individuals’ behaviors have changed dramatically by the influence of face consciousness.Originality/valueThe authors discovered that social value orientation has a deep impact on ecological consumption through in-group identification. The authors tested and verified the dominance of Chinese face culture. Besides, four key elements of China’s “face” construct are proposed, namely, holism, synergy, synchronicity and dynamics, which enlarge the horizon of the theory of face.

Moderating Effects of Social Value Orientation on the Effect of Social Influence in Prosocial Decisions.

Prosocial behaviors are susceptible to individuals’ preferences regarding payoffs and social context. In the present study, we combined individual differences with social influence and attempted to discover the effect of social value orientation (SVO) and social influence on prosocial behavior in a trust game and a dictator game. Prosocial behavior in the trust game could be motivated by strategic considerations whereas individuals’ decisions in the dictator game could be associated with their social preference. In the trust game, prosocials were less likely than proselfs to conform to the behavior of other group members when the majority of group members distrusted the trustee. In the dictator game, the results of the three-way ANOVA indicated that, irrespective of the type of offer, in contrast to proselfs, prosocials were influenced more by others’ generous choices than their selfish choices, even if the selfish choices were beneficial to themselves. The overall results demonstrated that the effect of social influence appears to depend on individuals’ SVO: that is, prosocials tend to conform to prosocial rather than proself behaviors.

The More You Expect, the Greater Your Disappointment: Reference Point Dependency in the Binary-Choice Trust Game

We study trustors’ expectations in the binary-choice trust game and find that reference point dependency affects trustors’ willingness to trust. The more that people expect others to be trust-worthy, the warier they are of being disappointed and the less willing they are to trust. We extend previous research by considering social value orientation as a potential source of trustors’ expectations. As a reflection of the false consensus bias, we find that prosocial trustors expect others to be more trustworthy than proself trustors do. By linking our two main findings, we identify an indirect (negative) effect of social value orientation on trusting behavior which has not been considered in the literature so far. We conclude that reference-point-dependent behavior of trustors may decrease the overall volatility of trust and may reduce negative effects of exogenous shocks on trust.

Intention to pay taxes or to avoid them: The impact of social value orientation

Economic factors such as audit rates and fines have shown inconsistent effects on tax payments, suggesting that they are not sufficient to explain tax compliance. Moreover, the tax compliance rate is surprisingly higher than what the standard economic model would predict. In the last fifteen years, literature aimed at solving this so called “puzzle of compliance” has increased and pointed out several factors that could possibly explain tax compliance processes, e.g., knowledge of the tax laws, trust toward the political system, as well as personal or social norms. The studies presented here examined the impact of social value orientation on tax morale and intention to avoid/evade taxes. Social value orientation was examined both as a chronic personal orientation (Studies 1 and 2) and as a contextual factor made salient by experimental manipulations (Study 3). The results are supportive of a relationship between social value orientation and measures of tax compliance. Furthermore, results of Study 3 provided evidence for a causal effect of social value orientation on intended tax non-compliance. The effect of social value orientation on intended tax non-compliance was mediated by tax morale (Studies 2 and 3). Results are discussed with reference to their potential practical applications.