Will the Psychological Contract Breach Induce Managers' Misappropriation? Based on Dual Path Analysis of Cognition and Emotion

Abstract

Abstract: This paper investigates the micro-psychological causes of managers' misappropriation from the perspective of organization member interaction. Theoretically, the stronger the managers' perceived sense of the psychological contract breach, the stronger the managers' willingness to carry out misappropriation behaviors driven by self-compensation motivation. Using the method of scenario simulation, this empirical study proves the above theoretical inference that the psychological contract breach has a significant positive impact on managers' misappropriation tendency. Furthermore, this study investigates the mechanism of the above effects and finds that the blame attribution and negative moral emotions play a synchronous and chain mediating effect between the psychological contract breach and the misappropriation tendency. In addition, through comparative mediation, it finds that negative moral emotions reveal the highest emotional path, the blame attribution reveals the second cognitive path, and the chain path of the two has the lowest impact. This paper deepens the existing research on the motivation of managers' misappropriation, further reveals the psychological black box of managers' ethical decision-making, and provides an important reference for legal work on the traceability of managers' crimes.

Key words: Psychological Contract Breach, Managers&apos, Misappropriation, Blame Attribution, Negative Moral Emotion

摘要： 从组织成员互动视角切入,考察了管理者职务侵占的微观心理动因。当管理者感知的心理契约破坏感越强时,在自我补偿动机的驱使下,其实施职务侵占行为的倾向性则越强。采用情景模拟的研究方法,实证结果支持了上述理论推断,心理契约破坏对管理者的职务侵占倾向具有显著的正向影响,进一步考察了上述影响的作用机理,结果表明,责备归因、负性道德情绪在心理契约破坏和职务侵占倾向之间发挥着同步和链式中介效应。此外,通过对比发现,负性道德情绪所揭示的情绪作用路径最大,责备归因所揭示的认知作用路径次之,而两者的链式作用路径影响最低。本文深化了现有研究对于管理者职务侵占动因的认识,进一步揭示了管理者伦理道德决策的心理黑箱,为法务工作关于管理者犯罪溯源方面的研究提供了重要的参考依据。

关键词: 心理契约破坏, 管理者职务侵占, 责备归因, 负性道德情绪

CLC Number:

F275.5

CHEN Yizao, YU Hongjian, HUANG Shihua. Will the Psychological Contract Breach Induce Managers' Misappropriation? Based on Dual Path Analysis of Cognition and Emotion[J]. Collected Essays on Finance and Economics, 2023, 39(9): 102-112.

陈邑早, 于洪鉴, 黄诗华. 心理契约破坏会诱使管理者职务侵占吗？——基于认知情绪的双路径分析[J]. 财经论丛, 2023, 39(9): 102-112.

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