Nudging and Choice Architecture: Perspectives and Challenges

Leal, Cristiana Cerqueira; Branco-Illodo, Ines; Oliveira, Benilde; Salvador, María Luisa Esteban

doi:10.1590/1982-7849rac2022220098.en

Cited by 2 publications

(2 citation statements)

References 16 publications

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“…Regardless of the value dimension, nudging consists of a reinforcement strategy, which is a form of conditioning, that indirectly influences the individual's decisions, based on the architecture of choice [16][17][18]. As a behaviour change strategy, nudging has been criticized by several authors in the field of ethics and raised conceptual and controversial issues regarding the conditions under which nudging can be used effectively and acceptably [19][20][21][22][23].…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Influence of and Resistance to Nudge Decision-Making in Professionals

Balconi,

Acconito,

Rovelli

et al. 2023

Sustainability

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This study investigated how professionals’ decision-making is influenced by nudging and their resistance to such a form of conditioning. A total of 61 professionals performed a nudge task in which three different scenarios related to wellbeing and sustainable behaviours were presented to the participants under boosted and soft nudge conditions. After the presentation of each scenario, participants were required to decide between two options of choice: one choice was more nudge-induced, the other was not. Electrophysiological (EEG), autonomic, behavioural, and self-report data were collected to determine the correlates of resistance with nudge conditions. The findings showed that professionals’ resistance to nudging is high and not influenced by boosted or soft nudges. Also, while the generalized increase in EEG delta, theta, and beta power localized and lateralized in the right temporoparietal regions can lay the foundation of “the neural architecture” of resistance to nudging, the significant increase in SCR for the boosted compared to soft condition highlighted the pivotal role of this marker as the only indicator that differentiates the two nudge conditions. Overall, evaluating the correlates of the resistance to nudge can be useful to render professionals aware of the explicit and implicit factors to be strengthened to resist to such form of conditioning.

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Section: Theoretical Frameworkmentioning

confidence: 99%

Influence of and Resistance to Nudge Decision-Making in Professionals

Balconi,

Acconito,

Rovelli

et al. 2023

Sustainability

View full text Add to dashboard Cite

show abstract

“…O resultado sugerido pela amostra analisada é que as características pessoais e profissionais dos contadores não foram determinantes do nível de gerenciamento de resultados. Tal achado preliminar abre espaço para a possível utilidade dos nudges no processo de redução dessa prática agressiva, isto é, em outros contextos, conforme sugere Leal et al (2022). Os autores reforçam que a intervenção nas escolhas, neste caso, dos níveis de gerenciamento de resultados, depende da técnica e do domínio da intervenção.…”

Section: Análise Descritivaunclassified

Nudge: Pushing earnings management away

Moreira,

Sousa,

Martins

et al. 2023

Rev. Cont. Org.

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Esta pesquisa teve por objetivo verificar os efeitos da utilização dos nudges na redução do gerenciamento de resultados. O estudo se classificou como um experimento do tipo entre sujeitos (between-subject). A amostra foi composta por 40 contadores. Para a análise e interpretação dos dados, utilizou-se de estatísticas descritivas, Análise de Variância, Modelo de Equações Estruturais e testes de médias. Os resultados evidenciaram três achados principais, demonstrando suporte para as hipóteses desenvolvidas. Primeiro, o nível de gerenciamento de resultados dos profissionais contábeis é menor na presença do que na ausência de nudges; segundo, o nível de gerenciamento de resultados dos profissionais contábeis é menor na presença do que na ausência de nudge injuntivo emitido pelo líder; e terceiro, que não existe diferença no nível de gerenciamento de resultados dos profissionais contábeis quando o nudge descritivo é emitido pelo líder, em comparação à ausência de nudge.

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Nudging and Choice Architecture: Perspectives and Challenges

Cited by 2 publications

References 16 publications

Influence of and Resistance to Nudge Decision-Making in Professionals

Influence of and Resistance to Nudge Decision-Making in Professionals

Nudge: Pushing earnings management away

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