Assignment of credit and blame for performance outcomes
Article Abstract:
Assigning credit and blame to others for their successful and unsuccessful performances is a ubiquitous, yet relatively unstudied, process in organizations. Using a sample of 120 accountants, we assessed three predictors of the assignment of credit and blame - self-handicapping, type of causal account, and performance outcome - and two consequences of such assignment: reward allocation and impressions of an actor. Use of self-handicapping and external causal accounts diminished observers' assignments of blame for failure. In contrast, self-handicapping and causal accounts did not influence assignment of credit for success. Assignment of credit and blame significantly predicted reward allocation and impressions of the actor. We discuss implications for theory and practice and directions for future research. (Reprinted by permission of the publisher.)
Publication Name: Academy of Management Journal
Subject: Business, general
ISSN: 0001-4273
Year: 1993
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Asymmetric information and credit quality: evidence from synthetic fixed-rate financing
Article Abstract:
The extensive usage of fixed-rate financing (SIRF) with interest rate swaps by Fortune 500 and Standard and Poor 500 non-financial firms during 1991 to 1995 is examined.
Publication Name: Journal of Futures Markets
Subject: Business, general
ISSN: 0270-7314
Year: 2006
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