责任分散合理化、负性情绪与舞弊行为倾向

Rationalization of Diffusion of Responsibility,Negative Emotions and Fraudulent Tendency

本文从舞弊行为合理化的微观心理层入手，运用情境模拟的实验研究方法，考察责任分散合理化、负性情绪与舞弊行为倾向之间的相互作用关系，实验结果表明，行为人的责任分散合理化程度越高，其对舞弊行为倾向的影响程度越大，负性情绪在责任分散合理化与舞弊行为倾向之间起部分中介作用，在不同舞弊倾向主体之间，责任分散合理化对舞弊倾向的影响程度存在显著性差异，即行为主体的舞弊倾向性越强，责任分散合理化的影响作用越弱，同时，上述结论不论对于在校学生还是实务工作人员都是稳健且显著的.

Using experimental research method of situational simulation, this paperinvestigates the interaction relationship among rationalization of diffusion of responsibilities,negative emotions and fraudulent tendencies The research results show that, the higher therationalization of the decentralized responsibility of the perpetrator is, the greater its impacton the fraudulent tendencies tends to be, Also, the negative emotions play a part -intermediary role between the rationalization of diffusion of responsibilities and the propensityto fraud, Thirldy, among the individuals with different fraud tendencies, there is asignificant difference on the impact of rationalization on the tendency of fraud, namely, thestronger the fraudulent tendencies of the subject is, the weaker the impact of rationalizationtends to be, Also, the above conclusions are stable and significant both for school studentsand practical staff.