Gregor Schiemann führt allgemeinverständlich in das Denken dieses Physikers ein. Thema sind die Erfahrungen und Überlegungen, die Heisenberg zu seinen theoretischen Erkenntnissen geführt haben, die wesentlichen Inhalte dieser Erkenntnisse sowie die Konsequenzen, die er daraus für die Geschichte der Physik und das wissenschaftliche Weltbild gezogen hat. Heisenbergs Vorstellungswelt durchzieht durch ein Spannungsverhältnis, das heute noch das Denken vieler Wissenschaftlerinnen und Wissenschaftler bewegt. Er ist um ein umfassendes Verständnis der Naturprozesse bemüht, zugleich aber von der Berechenbarkeit und Beherrschbarkeit von (...) Phänomenen auch dann schon fasziniert, wenn die zugrunde liegenden Prozesse erst teilweise verstanden sind. Aus der Geschichte der Physik zieht er die wirkungsreiche Lehre, daß sich die naturwissenschaftliche Erkenntnis nicht kontinuierlich, sondern sprunghaft in Form von Revolutionen entwickelt. Die Reichweite des physikalischen Wissens begrenzt er in einer Schichtentheorie der Welt, nach der die komplexen Phänomene des Lebens nicht allein durch die Wechselwirkungen zwischen ihren Bestandteilen erklärt werden können. Der zunehmenden Technisierung der Welt steht Heisenberg kritisch gegenüber. Seiner Zeit weit voraus, glaubt er, daß die Technisierung der Welt eine epochal neue Stufe erreicht habe, in der der Mensch „nur noch sich selbst“ gegenüberstehe. (shrink)

Between Calculability and Non-Calculability. Issues of Calculability and Predictability in the Physics of Complex Systems. The ability to predict has been a very important qualifier of what constitutes scientific knowledge, ever since the successes of Babylonian and Greek astronomy. More recent is the general appreciation of the fact that in the presence of deterministic chaos, predictability is severely limited (the so-called ‘butterfly effect’): Nearby trajectories diverge during time evolution; small errors typically grow exponentially with time. The system obeys (...) deterministic laws and still is unpredictable, seemingly a paradox for the traditional viewpoint of Laplacian determinisms. With the concept of deterministic chaos the epistemological issue about an adequate understanding of predictability is no longer just a mere philosophical topic. Physicists on the one hand recognize the limits of (long term) predictability, computability and even of scientific knowledge, on the other hand they work on concepts for extending the horizon of predictability. It is shown in this paper that physics of complex systems is useful to clarify the jungle of different meanings of the terms ‘predictability’ and ‘computability’ — also with philosophical implications for understanding science and nature. Today, from the physical point of view, the relevance of the concepts of predictability seems to be underestimated by philosophers as a mere methodological topic. In the paper I analyse the importance of predictability and computability in physics of complex systems. I show a way how to cope with problems of unpredictability and noncomputability. Nine different concepts of predictability and computability (i.e. open solution, sensitivity/chaos, redundancy/chance) are presented, compared and evaluated. (shrink)

Behavioral design of so called »persuasive computer technologies« is the result of a merger between psychology, economics, and computer engineering. The article discusses its genealogy from the strategic response of military, governmental, and academic players to the general problem that the behavior of complex systems such as humans, societies, or markets is difficult to predict, and that controlling these complex systems means shaping them by designing their technological and social environments.

Introduction:Can nature be controlled?. Autonomous nature -- Greco-Roman concepts of nature -- Christianity and nature -- Nature personified : Renaissance ideas of nature -- Controlling nature. Vexing nature : Francis Bacon and the origins of experimentation -- Natural law : Spinoza on natura naturans and natura naturata -- Laws of nature :Lleibniz and Newton -- Epilogue : rambunctious nature in the twenty-first century.

The management control system aids administrators in guiding a business toward its organizational plans; as a result, management control is primarily concerned with the execution of the plan and plans. Financial and nonfinancial criteria are used to create management control systems. The financial element focuses on net income, earnings, and other financial metrics. The two components of leadership strategy in this study are cost and differentiation, which highlight the strategy of differentiation in attaining higher quality due to the robust strategy’s (...) attention on a particular area of the company. In this study, we presented a novel method named deep interaction neural network to predict the performance of the manufacturing companies based on their leading competitors using features cost leadership and differentiation strategies. Moreover, the management control system is classified into two financial and nonfinancial factors based on machine learning methods. Based on the results, the presented factors can accurately estimate the company’s performance based on management control criteria with a 93.48% R-square. Moreover, it can be seen that the DT method is presented with higher classification performance values. (shrink)

The Recursive Bayesian Net (RBN) formalism was originally developed for modelling nested causal relationships. In this paper we argue that the formalism can also be applied to modelling the hierarchical structure of mechanisms. The resulting network contains quantitative information about probabilities, as well as qualitative information about mechanistic structure and causal relations. Since information about probabilities, mechanisms and causal relations is vital for prediction, explanation and control respectively, an RBN can be applied to all these tasks. We show in particular (...) how a simple two-level RBN can be used to model a mechanism in cancer science. The higher level of our model contains variables at the clinical level, while the lower level maps the structure of the cell's mechanism for apoptosis. (shrink)

this paper we argue that the formalism can also be applied to modelling the hierarchical structure of physical mechanisms. The resulting network contains quantitative information about probabilities, as well as qualitative information about mechanistic structure and causal relations. Since information about probabilities, mechanisms and causal relations are vital for prediction, explanation and control respectively, a recursive Bayesian net can be applied to all these tasks. We show how a Recursive Bayesian Net can be used to model mechanisms in cancer science. (...) The highest level of the proposed model will contain variables at the clinical level, while a middle level will map the structure of the DNA damage response mechanism and the lowest level will contain information about gene expression. (shrink)

This volume centres the notion of 'chance' in education as a key concept in contemporary education - relating to aspects like accountability, datafication, or international large-scale assessments - and discusses the impact that the historical desire to 'tame' this notion has had on present day educational policy and practise. Encouraging readers to widen their educational imagination, chapters combine secondary research from the fields of cybernetics, systems thinking and comparative education with issues of control, prediction, and comparison as ways to tame (...) chance in education. Using the theoretical lenses of reasoning, notions, and addendums for legitimacy to foster a critical awareness of rarely discussed educational matters, the book explores how these notions are central to the taming of chance within education. Ultimately, the authors determine the styles of reasoning that are foundational and frame how we think about, and act on, education, and thereby address one of the top priorities in educational policy, politics, and practice today. This timely book, with its unique perspective on the debates around education, will be of interest to students, researchers and scholars in the fields of education policy and politics, international and comparative education, and theory of education. Those involved with the philosophy of education will also find the book valuable. (shrink)

Based on the existing financial system risk models, a set of time-lag financial system risk models is established considering the influence brought by time-lag factors on the financial risk system, and the dynamical behavior of this system is analyzed by using chaos theory. Through Matlab simulation, the bifurcation diagram and phase diagram of time-lag risk intensity and control intensity are plotted. The analysis shows that this kind of time-lag financial system risk model has complex dynamic behavior, different motion states will (...) appear when different parameter values are selected, and the time-lag risk intensity parameter also has a very strong influence on the system motion. To ensure the operation of the financial system in a stable state, measures with certain delay effects must be taken to control the risk and to choose the appropriate time-lag control intensity, and too much or too little time-lag control intensity is not conducive to the benign operation of the system. (shrink)

The main focus in the paper is the connection between trust and peace which makes predictability as a necessary condition of the normalcy of life possible, especially collective and communal life. Peace is defined as a specific articulation of the distribution of (political) power within a society. Peace defined in such a way requires a set of rules (norms, or laws) needed for the stability of the established social state of affairs. The main purpose of those norms, laws, is (...) to provide predictability without which stability of such a state of affairs is not possible. The role of trust in this scheme is crucial. However, trust precedes the peace (defined as a set of accepted set of laws), and cannot be obtained by enforcing such normative instruments as laws. Trust is so a component of freedom, the same which contains distrust as its possible component. In this sense peace should be taken as the power of control, first the control over ourselves, the power which makes status and existence of trust possible and feasible. (shrink)

We examined the association of parents’ genetic causal beliefs and parenting behaviors, hypothesizing a positive association between parents’ genetic causal beliefs and their use of psychological control. Study 1 (N = 394) was a cross-sectional survey and revealed that parents’ genetic essentialism beliefs were positively associated with their self-reported use of harsh psychological control, but only for parents who reported relatively high levels of problem behaviors in their children. Study 2 (N = 293) employed a 4-day longitudinal design and revealed (...) that parents’ genetic causal beliefs positively predicted the use of psychological control, especially on days when they perceived relatively high problem behaviors in children. Overall, the studies demonstrated that parents’ genetic causal beliefs about character positively predicted psychologically controlling and harsh responses to child problem behaviors, which may ultimately be detrimental to child development. (shrink)

Tendencies of secularization-religiosity decreases in Western societies since 1950-have been found abundantly in comparative survey research. They are taken as starting point to examine what the theory of secularization predicts and which predictions have been confirmed. It is shown that the three canonical theories of the change of religiosity-secularization, individualization, and market theory-are identical in their structure und can be integrated as the secularization theory. The secularization theory has been tested in cross-sectional and longitudinal designs, and by macro and multi-level (...) analyses-that is, cross-classfied in four forms. Neglecting cross-sectional macro analyses, there are only 11 publications within the three remaining forms. They confirm a negative effect of social differentiation throughout und a negative effect of cultural pluralization often. Yet they often fail to control for important micro impacts upon religiosity, such as denomination or parenthood. In sum, they show that the secularization theory is by no means disconfirmed, yet rarely tested. Keywords Longitudinal studies, differentiation, pluralization, determinants of religiosity, cohort succession, multi-level-analysis. (shrink)

Zusammenfassung Obwohl eine Vielzahl an Studien darauf verweist, dass das gemeinsame Erleben und Ausleben von Emotionen ein ganz wichtiges Moment des Zuschauerinteresses am Spitzensport darstellt, ist bislang weitgehend ungeklärt, wie der Spitzensport solche kollektive Emotionen hervorruft und steuern kann. Dieses Defizit zu beheben ist das Ziel des vorliegenden Artikels. Dazu wird ein allgemeines emotionssoziologisches Modell entworfen, mittels dessen zunächst Form und Funktion von Emotionen als psychisches Phänomen beschrieben und mit Blick auf den Sportzuschauer reflektiert werden. Im Anschluss hieran werden die (...) sozialen Strukturen und Prozesse markiert, die einerseits maßgeblichen Einfluss auf das individuelle Emotionserleben ausüben, andererseits aber auch für das Entstehen kollektiver Emotionen verantwortlich zeichnen. Auf Basis dieser Analyse wird in einem letzten Schritt der Frage nach den Steuerungsmöglichkeiten kollektiver Emotionen eines Sportpublikums nachgegangen. (shrink)

Psychiatric diagnosis and prognosis is fraught with important philosophical and conceptual problems. This chapter focuses on some epistemological issues and moral issues that arise in contemporary psychiatric practice. It examines various clinical and actuarial techniques for psychiatric diagnosis, ordered very loosely in terms of how "structured" or "automated" they are. The chapter makes the case for assessing psychiatric treatments with controlled experiments, raises several epistemological dangers that arise from relying on uncontrolled investigations, and considers some of the unique methodological and (...) ethical issues that arise when trying to assess talk therapy. (shrink)

Changing Perspectives – From the Experimental to the Technological Turn in History and Philosophy of Science. In the 1960s the philosophy of science was transformed through the encounter with the history of science, resulting in a collaborative venture by the name of “History and Philosophy of Science” (HPS). Philosophy of science adopted ever more regularly the format of the case study to reconstruct certain episodes from the history of science, and historians were mostly interested in the production of scientific knowledge. (...) The so‐called “experimental turn” of the 1980s owed to this interaction between philosophy and history. Its guiding question remained quite traditional, however, namely “How do the sciences achieve an agreement between representation and reality?” Only the answers to this question broke with tradition by focusing not on theory but on the role of instruments and experiments. – Roughly 30 years after the experimental turn, another transformative encounter appears to be taking place. HPS is being transformed in the encounter with philosophy of technology. From the point of view of philosophy of technology, the question does not arise whether and how the agreement of mind and world, representation and reality can be achieved. When things are constructed, built or made, human thinking and physical materiality are inseparably intertwined. Instead of seeking to describe a mind‐independent reality, technoscientific researchers are working to acquire and demonstrate capabilities of experimental or predictive control. When science is regarded as a kind of technology, a program of study opens up for epistemology and so do avenues for the historiography of science. History of science might now show how the problems and procedures of the sciences arise from and impinge back upon a world that is itself a product of science and technology. It thereby abandons its traditional HPS niche existence and joins forces with environmental history, history of technology, social, labor, and consumer history. (shrink)

Prior research has identified age 9–11 as a critical period for the development of the control-of-variables strategy (CVS). We examine the stability of interindividual differences in children's CVS skills with regard to their precursor skills during this critical developmental period. To this end, we relate two precursor skills of CVS at age 9 to four skills constituting fully developed CVS more than 2 years later, controlling for children's more general cognitive development. Note thatN= 170 second- to fourth-graders worked on multiple (...) choice-assessments of their understanding of indeterminacy of evidence and of confounding. We find relations between these two precursor skills and children's CVS skills 2 years later at age 11 inplanning, identifying, andinterpretingcontrolled experiments, and in recognizing the inconclusiveness of confounded comparisons (understanding). In accordance with the perspective that both indeterminacy and confounding constitute critical, related yet distinct elements of CVS, both precursor skills contribute to the prediction of later CVS. Together, the two precursor skills can explain 39% of students' later CVS mastery. Overall, the understanding of indeterminacy is a stronger predictor of fully developed CVS than that of confounding. The understanding of confounding, however, is a better predictor of the more difficult CVS sub-skills of understanding the inconclusiveness of confounded comparisons, and of planning a correctly controlled experiment. Importantly, both precursor skills maintain interactive predictive strength when controlling for children's general cognitive abilities and reading comprehension, showing that the developmental dynamics of CVS and its precursor skills cannot be fully ascribed to general cognitive development. We discuss implications of these findings for theories about the development of CVS and broader scientific reasoning. (shrink)

What drives us to make decisions? Future-Minded explores the psychological processes of agency and control. If you've ever wondered why we think of coincidences as matters of fate rather than the result of the laws of probability, this book provides the answer. From memory and reasoning to our experiences of causality and consciousness, it unpicks the mechanisms we use on a daily basis to help us predict, plan for and attempt to control the future. Future-Minded - Features a wealth of (...) real world examples to help you engage with this fast-developing area. - Provides clear analysis of psychological experiments and their findings to explain the evidence behind the theory. Thought-provoking and highly topical, Future-Minded is fascinating reading for psychology students studying cognition or consciousness, and for anyone interested in understanding how we try to determine the future. (shrink)

The Theory of Planned Behavior predicts that a combination of attitudes, perceived norms, and perceived behavioral control predict intentions, and that intentions ultimately predict behavior. Previous studies have found that the TPB can predict students’ engagement in plagiarism. Furthermore, the General Theory of Crime suggests that self-control is particularly important in predicting engagement in unethical behavior such as plagiarism. In Study 1, we incorporated self-control in a TPB model and tested whether norms, attitudes, and self-control predicted intention to plagiarize and (...) plagiarism behavior. The best statistical fit for the path-analytic model was achieved when a direct path from self-control to plagiarism engagement was specified. In Study 2, we added a measure of perceived behavioral control and split the measurement of norms into descriptive and injunctive components. This study found that both self-control and perceived-behavioral control additively contributed to the prediction of plagiarism and the path-analytic model achieved its best fit when direct paths from perceived norms to plagiarism behavior were specified. These studies suggest that setting strong anti-plagiarism norms, such as by the use of honor codes, and seeking to enhance students’ self-control may reduce engagement in plagiarism. (shrink)

Two studies examined the allegiance bias – the rendering of biased predictions by individuals who are psychologically invested in a desired outcome. In Study 1, fans of either Notre Dame or University of Miami college football read information about an upcoming game between the two teams and then explained a hypothetical victory either by Notre Dame or Miami. Although explaining a hypothetical victory biased the judgments of controls (i.e., fans of neither team) in the direction of the team explained, the (...) judgments of Notre Dame and Miami fans favored their team in every explanation condition. In addition, fans exhibited biased recall for facts favoring their own teams and this biased recall predicted fans’ judgments regarding the upcoming game. Study 2 attempted to specify a debiasing technique that might attenuate the allegiance bias. Indiana University basketball fans described what they thought might happen in an upcoming game between Indiana and the University of Michigan while anticipating having a discussion about the game (i.e., predecisional accountability) with either an Indiana fan, a Michigan fan, or a fan of unknown allegiance. As predicted, anticipating a discussion with a fan of unknown allegiance engendered game predictions that were the least biased in favor of an Indiana victory. Implications for social explanation and prediction research are discussed. (shrink)

This study examines the extent to which enabling and controlling uses of management control systems moderate the relationship between environmental innovation strategy and organizational performance. Partial least squares structural equation modeling is used to analyze survey data collected from top managers in 175 manufacturing and services sectors representing multinational and local organizations operating in Sri Lanka. We find that while the enabling use of MCS positively moderates the relationship between environmental innovation strategy and organizational performance, in contrast, the controlling use (...) of MCS negatively moderates the relationship. We compare the results for the manufacturing and services sectors. As predicted, we find a significant positive moderating impact of the enabling use of MCS in both manufacturing and services sectors. However, contrary to our expectations, we find no significant moderating impact for both sectors for the controlling use of MCS. We conclude that environmental innovation strategy per se does not lead to performance improvements; however, the extent to which organizations use enabling and controlling MCS determines the relationship. We provide theoretical insights and practical implications concerning the importance of strategic alignment between managerial controls, environmental innovation strategy, and organizational performance. (shrink)

In recent years, the green aviation technology draws more attention, and more hybrid power units have been applied to the aerial vehicles. To achieve the high performance and long lifetime of components during varied working conditions, the effective regulation of the energy management is necessary for the vehicles with hybrid power unit. In this paper, power prediction-based model predictive control for energy management strategy is proposed for the vehicle equipped with HPU based on turboshaft engine in order to maintain proper (...) battery’s state of charge and decrease turboshaft engine’s exhaust gas temperature. First, a modeling approach based on data-driven method is adopted to obtain the mathematical model of turboshaft engine considering time delay and inertial of states. An integrated power predictor consisting of the classification of input status and the subpredictors are developed based on the deep learning method to improve the accuracy of the prediction model of the model predictive control. Subsequently, an EMS based on MPC using the proposed power predictor is introduced to regulate the SOC of battery and the EGT of turboshaft engine. The comparison with experimental results shows the high accuracy of mathematical model of turboshaft engine. The simulation results show the effectiveness of the proposed EMS for the vehicle, and the effects of different weight coefficients of objective function on the proposed EMS are discussed. (shrink)

Adaptive behavior critically depends on performance monitoring, the ability to monitor action outcomes and the need to adapt behavior. PM-related brain activity has been linked to guiding decisions about whether action adaptation is warranted. The present study examined whether PM-related brain activity in a flanker task, as measured by electroencephalography, was associated with adaptive behavior in daily life. Specifically, we were interested in the employment of self-control, operationalized as self-control failures, and measured using ecological momentary assessment. Analyses were conducted using (...) an adaptive elastic net regression to predict SCFs from EEG in a sample of 131 participants. The model was fit using within-subject averaged response-locked EEG activity at each electrode and time point within an epoch surrounding the response. We found that higher amplitudes of the error-related negativity were related to fewer SCFs. This suggests that lower error-related activity may relate to lower recruitment of interventive self-control in daily life. Altered cognitive control processes, like PM, have been proposed as underlying mechanisms for various mental disorders. Understanding how alterations in PM relate to regulatory control might therefore aid in delineating how these alterations contribute to different psychopathologies. (shrink)

This paper addresses whether overindebted and non-overindebted consumers differ in their attitude toward money (specifically, the degree to which consumers care about money and feel difficulties keeping track of their money) and how this attitude impacts three different financial behavior categories: record keeping (e.g., recording spending in writing), adjusting balance (e.g., trying to find ways to decrease one’s expenses to match income), and monitoring balance (e.g., monitoring one’s spending to see if it is in line with what is expected). Overindebted (...) consumers were recruited via an NGO for consumer defense and were categorized (whenever possible) into two subgroups: consumers who became overindebted due to internal causes (e.g., bad financial management) and consumers who became overindebted due to external causes (e.g., unemployment). Non-overindebted consumers were a convenience sample. Non-overindebted consumers showed more positive attitudes toward money than both groups of overindebted consumers and overindebted due to external causes showed more positive attitudes than overindebted consumers due to internal causes. All groups share similar financial management behaviors except for monitoring balance, which was more frequent among non-overindebted consumers. Furthermore, a regression analysis indicates that money attitudes helped explain financial behavior differences between consumers above and beyond their indebtedness status. Consumers’ attitude predicted financial behaviors, even when controlling for relevant socioeconomic variables (education, income, age, and gender). Further analyses comparing money attitudes and financial behavior for the three subgroups (non-overindebted, overindebted due to internal causes, and overindebted due to external causes) showed no differences. (shrink)

This study explored attention and interpretation biases in processing facial expressions as correlates of theoretically distinct self-reported anger experience, expression, and control. Non-selected undergraduate students completed cognitive tasks measuring attention bias, interpretation bias, and Spielberger’s State-Trait Anger Expression Inventory. Attention bias toward angry faces was associated with higher trait anger and anger expression and with lower anger control-in and anger control-out. The propensity to quickly interpret ambiguous faces as angry was associated with greater anger expression and its subcomponent of anger (...) expression-out and with lower anger control-out. Interactions between attention and interpretation biases did not contribute to the prediction of any anger component suggesting that attention and interpretation biases may function as distinct mechanisms. Theoretical and possible clinical implications are discussed. (shrink)

A model predictive control method based on recursive backpropagation neural network and genetic algorithm is proposed for a class of nonlinear systems with time delays and uncertainties. In the offline modeling stage, a multistep-ahead predictor with GA-RBP neural network is designed, where GA-BP neural network is used as a one-step prediction model and GA is employed to train the initial weights and bias of the BP neural network. The incorporation of GA into RBP can reduce the possibility of the BP (...) neural network falling into a local optimum instead of reaching global optimization. In the online optimizing stage, a multistep-ahead GA-RBP neural network predictor and an improved gradient descent method are proposed to efficiently solve the online optimization problem of nonlinear MPC by minimizing a modified quadratic criterion. The designed MPC strategy can avoid information loss while linearizing the controlled system and computing the Hessian matrix and its inverse matrix. Experimental results show that the proposed approach can reduce the computational burden and improve the performance of MPC for the solution of nonlinear controlled systems. (shrink)

The opportunity cost model offers an ultimate explanation of ego depletion that helps to move the field beyond biologically improbable resource accounts. The model's more proximate explanation, however, falls short of accounting for much data and is based on an outdated view of human rationality. We suggest that our own process model offers a better proximate account of self-control fatigue.

Predictability is a prerequisite for effective human control of artificial intelligence (AI). The inability to predict malfunctioning of AI, for example, impedes timely human intervention. In this paper, we empirically investigate how AI’s predictability compares to the predictability of humans in a real-effort task. We show that humans are worse at predicting AI performance than at predicting human performance. Importantly, participants are not aware of the differences in relative predictability of AI and overestimate their prediction skills. (...) These results raise doubts about the human ability to effectively exercise control of AI — at least in certain contexts. (shrink)

Despite their popularity, relatively scant attention has been paid to the upshot of Bayesian and predictive processing models of cognition for views of overall cognitive architecture. Many of these models are hierarchical ; they posit generative models at multiple distinct "levels," whose job is to predict the consequences of sensory input at lower levels. I articulate one possible position that could be implied by these models, namely, that there is a continuous hierarchy of perception, cognition, and action control comprising levels (...) of generative models. I argue that this view is not entailed by a general Bayesian/predictive processing outlook. Bayesian approaches are compatible with distinct formats of mental representation. Focusing on Bayesian approaches to motor control, I argue that the junctures between different types of mental representation are places where the transitivity of hierarchical prediction may be broken, and I consider the upshot of this conclusion for broader discussions of cognitive architecture. (shrink)

In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior research suggests that stronger controls may actually exacerbate the very opportunistic behavior the controls are intended to curb. The current study investigates whether the efficacy of an implemented control is conditioned on not only the strength of the control, but also on how (...) the firm frames the purpose for implementing the control. A monitoring purpose frames controls as reducing managers’ opportunities to engage in self-interested behavior, while a coordinating purpose frames controls as facilitating coordination between the firm and its managers. We posit that the efficacy of stronger controls to reduce unethical fraudulent reporting depends on the control frame. Using an experiment, this study investigates the interactive effect of control strength and control frame on managers’ fraudulent reporting decisions. As predicted, our results show that when controls are framed for monitoring purposes, stronger controls result in less fraudulent reporting than weaker controls. Conversely, when controls are framed for coordinating purposes, stronger controls result in more fraudulent reporting than weaker controls. Our results suggest that an inconsistency between the firm’s choice of the control strength and the control frame reduces the efficacy of the implemented control to curb unethical reporting behaviors. Furthermore, supplemental analysis shows that managers’ rationalization helps explain the interactive effect of control strength and communicated control purpose on fraudulent reporting. (shrink)

The models of internal self-control that have recently been proposed by behavioral economists do not depict motivational interaction that occurs while temptation is present. Those models that include willpower at all either envision a faculty with a motivation (“strength”) different from the motives that are weighed in the marketplace of choice, or rely on incompatible goals among diverse brain centers. Both assumptions are questionable, but these models’ biggest problem is that they do not let resolutions withstand re-examination while being challenged (...) by impulsive alternatives. The economists’ models all attempt to make a single equilibrium preference predictable from a person’s prior incentives. This was the original purpose of these models’ hyperboloid (“β–δ”) delay discount functions, which have been widely justified by the assumption that a person’s intertemporal inconsistency (impulsiveness) can be accounted for by the arousal of appetite for visceral rewards. Although arousal is clearly a factor in some cases of intertemporal inconsistency, it cannot be blamed for others, and furthermore does not necessarily imply hyperboloid discounting. The inadequacy of β–δ functions is particularly evident in models of internal self-control. I have reviewed several of these models, and have argued for a return to pure hyperbolic discount function as originally proposed, the relatively high tails of which can motivate a recursive process of self-prediction and thereby the formation of self-enforcing intertemporal contracts. Such a process does not require a separately motivated faculty of will, or incompatible goals among brain centers; but it also does not permit the prediction of unique preferences from prior incentives. (shrink)