DOI
https://doi.org/10.25772/CNGQ-M054
Author ORCID Identifier
https://orcid.org/0000-0003-0040-2977
Defense Date
2019
Document Type
Dissertation
Degree Name
Doctor of Philosophy
Department
Business
First Advisor
Alisa Brink
Second Advisor
Christopher Reina
Abstract
The purpose of this paper is to discuss reciprocity and the role it plays in helping us understand interactions between parties in accounting settings. The concept of reciprocity states that individuals will reward kind behaviors and punish unkind behaviors. (Fisher et al. 2015; Fehr and Gächter 2000; Fehr and Gächter 1997). When trying to trace the origins of the theory of reciprocity, it is useful to track the initial constructs on which it is built from various literary sources. This process contributes to developing an understanding of how reciprocity is used to explain behaviors in the workplace. The notion of reciprocity has a long history and is defined in many iterations of social literature dating back to ancient philosophers. Roman politician Cicero, for example, stated: “there is no duty more indispensable than that of returning a kindness” and “all men distrust one forgetful of a benefit” (Gouldner 1960). This early philosophical sentiment exemplifies the integral role positive reciprocity plays in society and the potential avarice an individual may encounter when not returning positive actions with displays of positive reciprocity.
Through this review, I gather literature that builds on the concept of reciprocity. I organize commonly found themes and organize settings previously used to focus on the multiple constructs to build upon reciprocity.
Rights
© Kelly Green
Is Part Of
VCU University Archives
Is Part Of
VCU Theses and Dissertations
Date of Submission
5-10-2019