Regulatory Focus Scale (RFS): Development of a Scale to Record Dispositional Regulatory Focus

Fellner, Bernhard; Holler, Marianne; Kirchler, Erich; Schabmann, Alfred

doi:10.1024/1421-0185.66.2.109

Cited by 67 publications

(46 citation statements)

References 24 publications

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Section: Methodsmentioning

confidence: 99%

“…(a) The Regulatory Focus Scale (RFS) by Fellner et al (2007) was used to assess participants' dispositional promotion and prevention orientation. This 10-item scale measures respondents' working style, achievement related attitudes, and proneness to fulfil others' expectations.…”

Section: Methodsmentioning

confidence: 99%

“…Participants were randomly assigned to framing conditions. Regulatory focus of participants was assessed by a questionnaire (Fellner, Holler, Kirchler, & Schabmann, 2007) which yielded data to split the sample into a group with predominant promotion focus and a group with predominant prevention focus.Material and procedure-Participants filled out a questionnaire which consisted of a short introduction, (a) the regulatory focus scale, (b) the information campaign about public income and spending and provision of public goods, (c) a tax filing scenario and a scale assessing tax compliance and (d) questions on socio-demographic characteristics. It took about 10 minutes to complete the questionnaire.…”

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confidence: 99%

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Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Holler

Hoelzl

Kirchler

et al. 2008

Journal of Economic Psychology

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Information campaigns to increase tax compliance could be framed in different ways. They can either highlight the potential gains when tax compliance is high, or the potential losses when compliance is low. According to regulatory focus theory, such framing should be most effective when it is congruent with the promotion or prevention focus of its recipients. Two studies confirmed the hypothesized interaction effects between recipients' regulatory focus and framing of information campaigns, with tax compliance being highest under conditions of regulatory fit. To address taxpayers effectively, information campaigns by tax authorities should consider the positive and negative framing of information, and the moderating effect of recipients' regulatory focus. KeywordsRegulatory focus; Regulatory fit; Goal-framing; Tax compliance Tax payments represent a social dilemma with colliding individual and collective interests. The financial basis for effective political and economic activities of the government is solid as long as the state succeeds in motivating citizens to cooperate rather than to defect. If a majority of citizens engages in tax avoidance and evasion, provision of public goods and services is at risk (e.g., van Lange, Liebrand, Messick, & Wilke, 1992). Despite temptations to cheat, people in many countries keep up relatively high tax morale and seem to accept their duty to pay taxes (Braithwaite, 2003;James & Alley, 2002;. Nevertheless, "taxes" have a negative connotation, are associated with an expensive and inefficient management style of politicians and often linked not only to the loss of money but also -especially in the case of self-employment -to restrictions of personal freedom in deciding how to spend and invest one's "own" money (Kirchler, 1998). Information campaigns on taxes and spending policy of the government as well as the provision of public goods can improve both citizens' understanding and acceptance of taxes and their compliance. Tax compliance is likely to increase if the tax system is perceived as being transparent, fair, and trustworthy, and when tax knowledge increases (e.g., . This article examines the differential effectiveness of information campaigns. It is assumed Promoting tax compliance by information campaignsNeoclassical economics postulates that taxpayers consider audit probability and fines in case of tax evasion and comply with the law only if audits are likely and fines are high (Allingham & Sandmo, 1972). The effect of audits and fines has, however, often been disputed (e.g., Andreoni, Erard, & Feinstein, 1998) and without doubt there are other than purely rational-economic variables determining tax behaviour. Moreover, under some circumstances, audits and fines may have the opposite effects than expected (e.g., Eichenberger & Frey, 2002;. If the deterring effect of audits and fines is low, strategies which aim to promote tax compliance should be applied (Pommerehne & WeckHannemann, 1992). Cooperation with tax authorities could be promoted by various media. I...

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Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

mentioning

confidence: 99%

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Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Holler

Hoelzl

Kirchler

et al. 2008

Journal of Economic Psychology

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“…broad set of interrelated activities) may challenge one's central nervous system and, when excessive, produce job stress (Xie and Johns, 1995). Although promotion and prevention focus do not necessarily exclude each other, it is assumed that most individuals have the tendency to display one of the two in most situations they encounter, especially, when immediate action is required (Fellner et al, 2007). In that sense, having to display both foci may lead to non-authentic behaviors which exhaust employees and lead to somatic complains (Mikolajczak et al, 2007).…”

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confidence: 99%

The joint effects of promotion and prevention focus on performance, exhaustion and sickness absence among managers and non-managers

Petrou

Heuvel

Schaufeli

2017

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Purpose The purpose of this paper is to examine the main and interaction effects of self-rated promotion and prevention regulatory focus on self-rated work performance, emotional exhaustion and sickness absence for managers and non-managers separately. The authors expected that promotion focus relates positively to performance and negatively to sickness absence, while prevention focus relates positively to exhaustion and sickness absence, both for managers and non-managers. Furthermore, the authors expected that promotion focus relates positively to performance but also to exhaustion and sickness absence when prevention focus is high, only for managers (i.e. a manager’s dual regulatory focus can be an effective but also exhausting leadership strategy). Design/methodology/approach The authors tested the hypotheses via moderated regression analyses among two independent groups, managers (n=241) and non-managers (n=415). Findings Promotion focus was positively related to managers’ and non-managers’ performance and negatively to non-managers’ sickness absence, while prevention focus did not have any main effects. As expected, managers’ promotion focus was positively related to managers’ sickness absence when managers’ prevention focus was high (i.e. dual regulatory focus). Furthermore, managers’ promotion focus negatively related to managers’ performance when managers’ prevention was high, failing to support the hypothesis. Practical implications Promotion focus should be enhanced by organizations among leaders and employees. The authors also cautiously discuss the possibility of interventions comparing a promotion focus with dual-focus training. Originality/value The authors contribute to the literature by examining the joint (rather than main) effects of promotion and prevention focus on work behavior and the authors address these links among managers and non-managers.

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“…The selected ones were more frequently used in previous studies. Some scales were not popularin the following studies, such as Regulatory Focus Scale (Fellner et al, 2007). Some other measuerments were not considered because of the low reliability or discriminant validity, such as Regulatory Strength Measure (RSM; Shah, Higgins, and Friedman, 1998) which had a positive correlation of r =.58 for ideals and oughts, "making a distinction between individuals with a dominant promotion focus or prevention focus impossible (Fellner et al, 2007, p.113).…”

Section: Summary Of Scale Predictionsmentioning

confidence: 99%

Reviewing Regulatory Focus Based on Four Regulatory Forms

Chen

Bei

2017

Review of General Psychology

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This study employs the four regulatory forms (goal pursuit, goal maintenance, negative escape, and active avoidance), to illuminate the heterogeneousness among regulatory focus measurements and activations. The first two studies consistently found that promotion focus involves goal pursuit orientation; however, prevention focus encompasses a goal maintenance and a negative escape orientation. The regulatory forms were then applied to regulatory fit research to investigate how the matches of regulatory forms determine the effect sizes of regulatory fit. By meta-analyses, the weak effect in one-third of regulatory fit studies, whose regulatory forms were mismatched or partially matched, decreased the overall fit effect and increased the heterogeneousness among regulatory fit studies. However, a strong and consistent regulatory fit effect was found in wellmatched of regulatory forms. By examining and extending regulatory forms to measurement, activation and regulatory fit studies, this paper offers further understanding of the mechanisms of regulatory focus.

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Regulatory Focus Scale (RFS): Development of a Scale to Record Dispositional Regulatory Focus

Cited by 67 publications

References 24 publications

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

Framing of information on the use of public finances, regulatory fit of recipients and tax compliance

The joint effects of promotion and prevention focus on performance, exhaustion and sickness absence among managers and non-managers

Reviewing Regulatory Focus Based on Four Regulatory Forms

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