The Dynamics of Internalised and Extrinsic Motivation in the Ethical Decision-Making of Small Business Owners

We investigate the ethical behaviour of small business owners by focusing on individuals' motivations to comply with tax obligations. In a study of 330 small business owners, we assess the role of internalised motivation to pay taxes versus extrinsic motivation in driving tax compliance. First, we find that internalised and extrinsic motivation have distinct predictors. Internalised motivation is related to strong personal moral norms to comply and a sense that the fiscal system is fair. Extrinsic motivation is related to perceptions that penalties are severe, that checks are likely, and is associated with a perceived lack of tax knowledge. Second, we find that, when considered together, internalised motivation but not extrinsic motivation predicts self-reported tax compliance. Third, we test the undermining hypothesis by which the presence of extrinsic motivation may crowd out the positive effect of internalised motivation. We find evidence of a motivation crowding effect only at very high levels of extrinsic motivation. We discuss avenues for further integration of motivation theory in research on tax compliance behaviour, and more generally the study of regulatory compliance and ethical behaviour in business settings.     

Members Matter in Team Training: Multilevel and Longitudinal Relationships Between Goal Orientation,Self‐Regulation,and Team Outcomes

Longitudinal data from 338 individuals across 64 teams in a simulation‐based team‐training context were used to examine the effects of dispositional goal orientation on self‐regulated learning (self‐efficacy and metacognition). Team goal orientation compositions, as reflected by average goal orientations of team members, were examined for moderating effects on these individual‐level relationships. Finally, individual‐level self‐regulation was investigated for its influence on multiple team‐level outcomes across time. Results showed generally positive effects of learning goal orientation and negative effects of avoid performance and prove performance goal orientations on rates of self‐regulation during team training. However, several of these individual‐level relationships were moderated by team goal orientation composition. The importance of self‐regulation in teams was displayed by results showing the average level of self‐regulation among a team's members over time was positively associated with team efficacy, team cooperation quality, and team decision making.     

Intrinsic Ethics Regarding Integrated Assessment Models for Climate Management

In this essay we develop and argue for the adoption of a more comprehensive model of research ethics than is included within current conceptions of responsible conduct of research (RCR). We argue that our model, which we label the ethical dimensions of scientific research (EDSR), is a more comprehensive approach to encouraging ethically responsible scientific research compared to the currently typically adopted approach in RCR training. This essay focuses on developing a pedagogical approach that enables scientists to better understand and appreciate one important component of this model, what we call intrinsic ethics. Intrinsic ethical issues arise when values and ethical assumptions are embedded within scientific findings and analytical methods. Through a close examination of a case study and its application in teaching, namely, evaluation of climate change integrated assessment models, this paper develops a method and case for including intrinsic ethics within research ethics training to provide scientists with a comprehensive understanding and appreciation of the critical role of values and ethical choices in the production of research outcomes.     

Causal attribution and hindsight bias for economic developments

Hindsight bias for economic developments was studied, with particular focus on the moderating effects of attitudes and causal attributions. Participants (N = 263) rated the likelihood of several economic developments 6 months before and 6 months after the euro introduction in 2002. Hindsight bias occurred selectively for attitude-consistent economic developments: Euro supporters showed stronger hindsight bias for positive developments than for negative ones; euro opponents showed the opposite pattern. Causal attribution further moderated the hindsight bias: participants who perceived a strong connection between the euro introduction and specific economic developments showed higher attitude-consistent hindsight bias than participants who perceived those developments as unrelated to the euro. It is argued that hindsight bias serves to stabilize subjective representations of the economy.     

An application of item response theory analysis to alcohol, cannabis, and cocaine criteria in DSM-IV

Item response theory (IRT) is supplanting classical test theory as the basis for measures development. This study demonstrated the utility of IRT for evaluating DSM-IV diagnostic criteria. Data on alcohol, cannabis, and cocaine symptoms from 372 adult clinical participants interviewed with the Composite International Diagnostic Interview--Expanded Substance Abuse Module (CIDI-SAM) were analyzed with Mplus (B. Muthen & L. Muthen, 1998) and MULTILOG (D. Thissen, 1991) software. Tolerance and legal problems criteria were dropped because of poor fit with a unidimensional model. Item response curves, test information curves, and testing of variously constrained models suggested that DSM-IV criteria in the CIDI-SAM discriminate between only impaired and less impaired cases and may not be useful to scale case severity. IRT can be used to study the construct validity of DSM-IV diagnoses and to identify diagnostic criteria with poor performance.     

Electrophysiological evidence for age effects on sensory memory processing of tonal patterns

In older adults, difficulties processing complex auditory scenes, such as speech comprehension in noisy environments, might be due to a specific impairment of temporal processing at early, automatic processing stages involving auditory sensory memory (ASM). Even though age effects on auditory temporal processing have been well-documented, there is a paucity of research on how ASM processing of more complex tone-patterns is altered by age. In the current study, age effects on ASM processing of temporal and frequency aspects of two-tone patterns were investigated using a passive listening protocol. The P1 component, the mismatch negativity (MMN) and the P3a component of event-related brain potentials (ERPs) to tone frequency and temporal pattern deviants were recorded in younger and older adults as a measure of auditory event detection, ASM processing, and attention switching, respectively. MMN was elicited with smaller amplitude to both frequency and temporal deviants in older adults. Furthermore, P3a was elicited only in the younger adults. In conclusion, the smaller MMN amplitude indicates that automatic processing of both frequency and temporal aspects of two-tone patterns is impaired in older adults. The failure to initiate an attention switch, suggested by the absence of P3a, indicates that impaired ASM processing of patterns may lead to less distractibility in older adults. Our results suggest age-related changes in ASM processing of patterns that cannot be explained by an inhibitory deficit.     

Dopamine regulation of human speech and bird song: a critical review

To understand the neural basis of human speech control, extensive research has been done using a variety of methodologies in a range of experimental models. Nevertheless, several critical questions about learned vocal motor control still remain open. One of them is the mechanism(s) by which neurotransmitters, such as dopamine, modulate speech and song production. In this review, we bring together the two fields of investigations of dopamine action on voice control in humans and songbirds, who share similar behavioral and neural mechanisms for speech and song production. While human studies investigating the role of dopamine in speech control are limited to reports in neurological patients, research on dopaminergic modulation of bird song control has recently expanded our views on how this system might be organized. We discuss the parallels between bird song and human speech from the perspective of dopaminergic control as well as outline important differences between these species.