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Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting

Andrew C. Stuart et al.

Accounting and the Public Interest2024https://doi.org/10.2308/api-2023-026article
AJG 2ABDC B
Weight
0.30

Abstract

This study investigates the efficacy of two strategies, active self-concept priming and message framing, designed to encourage standard-compliant behavior. We prime 82 bicultural U.S. taxpayers from a collectivist culture through informational videos to activate either an individualist or collectivist self-concept. The message is framed to match (versus not match) the primed self-concept. Results reveal an ordinal interaction where participants primed with a collectivist self-concept have higher tax compliance than those primed with an individualist self-concept, and the highest compliance occurs when the message has a relational focus (i.e., collectivist prime match) compared to a self-focus (i.e., individualist prime match). Supplemental analysis suggests that raising the salience of the collectivist-self over the individualist-self indirectly affects taxpayers’ intentions to comply through the mediator of taxpayers’ attitudes. The findings highlight the potential of behavioral priming as a low-cost strategy for boosting tax revenues that fund services that benefit the public interest at large. Data Availability: Data are available from the authors upon request.

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https://doi.org/https://doi.org/10.2308/api-2023-026

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@article{andrew2024,
  title        = {{Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting}},
  author       = {Andrew C. Stuart et al.},
  journal      = {Accounting and the Public Interest},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.2308/api-2023-026},
}

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Self-Concept Priming and Message Framing As Strategies for Improving Individuals’ Compliance: A Case Study of Bicultural Taxpayers’ Tip Reporting

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Evidence weight

0.30

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.