Theories of Attitude Changes

Every day we are bombarded with messages designed to change our attitudes and behaviors.
Radio, television, billboards, newspaper advertisements, and personal appeals urge us to choose
certain ways, buy certain products, be more sympathetic to certain causes, and so on. Attitude
change theory should help us predict which appeals are most effective, which attitudes are most
likely to change as a result of these appeals, and the circumstances underlying these appeals will
not be effective.

We must remember that attitudes can change without external prompting. For example, if people
are presented with new information about an object, attitude change can occur. A loyal employee
who learns that high-ranking financial officials in the company have embezzled funds over the
past few years may change their attitude towards the company, company executives in general,
and the job itself.

 The stimulus-response and reinforcement theories

The stimulus-response and reinforcement theories about attitude change focus on how
people respond to specific stimuli. Responses are likely to be repeated if rewarded or
reinforced. These theories emphasize more on the stimulus components than responses.
For example, persuasive messages are often used as stimuli in efforts to change attitudes.
Communicators should be aware that for a message to be effective, it must capture the
attention of the target audience, be understood by them, and be accepted. The reward or
incentive for responding to the stimulus must be stronger than the incentive for not
changing attitudes.
 Social Judgement Theory
The social judgment theory of attitude change takes a perception-based approach. This
theory considers attitude change to be caused by changes in how people perceive an
object, rather than changes in beliefs about the object itself. It argues that we can create
small changes in someone's attitude if we understand their current attitude structure and if
we advocate for change in the least threatening manner. The underlying assumption is
 that attempts to induce major attitude changes are likely to fail because such changes
would be highly uncomfortable for the subject. However, small attitude changes may
occur if we understand the limits of acceptable change. For example, a member of a
professional association may reject a request to attend a political action committee (PAC)
meeting due to their negative inclination towards political involvement. However, the
same member may be persuaded to make a small contribution to the association's PAC.
The primary factor influencing the success of persuasive messages is the discrepancy
between the position advocated by the communicator (external anchor or reference point)
and the subject's current attitude (internal anchor or reference point). If the
communicator's position is too far from the internal anchor, contrast is likely to occur,
and the attitude will not change. If the communicator's position is closer to the internal
anchor, assimilation may occur. This happens because the subjects do not perceive
persuasive communication as extreme or threatening, will evaluate the message
positively, and may change their attitudes.

Making specific efforts to demonstrate his involvement in sales budgeting. The third way
to reduce dissonance is by changing one of the dissonant elements so that inconsistency
no longer occurs
 Consistency and Dissonance Theory
Some theories of attitude change assume that people strive to maintain consistency, or
congruence, between their attitudes and behaviors. These theories emphasize the
importance of societal norms and beliefs. They view attitude change as a rational and
cognitive process in which people, when made aware of inconsistency between attitude
and behavior, are motivated to rectify the inconsistency by changing their attitude or
behavior. The underlying assumption of these theories is that society cannot tolerate
inconsistency.

The example comes from real life

 For example, a smoker continues to smoke despite knowing that smoking is harmful to
their health. Such a situation can cause discomfort for an individual, but a smoker still
chooses to smoke so, that refers to mental conflict, which occurs when a person's beliefs,
attitudes, and behaviors are not aligned.

 Self-Perception Theory
Self-perception theory states that people develop attitudes based on how they observe and
interpret their own behavior. In other words, this theory argues that attitudes do not
determine behavior, but attitudes are formed after behavior occurs to make attitudes
consistent with behavior. According to this theory, attitudes will only change after
behavior changes. Behavioral accountants must first change behavior; attitude change
will follow.
The functional theory of attitude change argues that attitudes serve to fulfill societal
needs, as discussed earlier in this chapter. To change attitudes, we must identify what
those needs are and develop stimuli based on those needs.
SAGUNG

LEARNING.

The patterns of thinking and behavior that people bring to the work environment reflect their
own experiences, perceptions, and motivations. These behavior patterns may not be optimal for
the organization. Therefore, behavioral accountants must understand the principles of learning
theory to correct employees' perceptions and change dysfunctional behavior. Learning is a
process in which new behavior is acquired. This occurs as a result of motivation, experience, and
repetition in response to specific stimuli or situations. The combination of motivation,
experience, and repetition occurs in two forms: classical conditioning and operant conditioning.

Classical Conditioning (Pavlov's Dogs)

Classical conditioning is a type of learning in which a neutral stimulus comes to elicit a response
after being paired with a stimulus that naturally elicits that response. This type of learning was
first described by the Russian physiologist Ivan Pavlov in his famous experiments with dogs.

Pavlov observed that dogs would salivate not only when food was placed in their mouths, but
also when they observed food. Food is an unconditioned stimulus that elicits reflex behavior
(unconditioned). Unconditioned behavior is not learned.

In his experiment, Pavlov first rang a bell, then fed his dogs. Initially, the dogs only salivated
when the food was presented. However, after repeated pairings, the dog eventually salivated
upon hearing the bell. In this case, the bell (stimulus) is followed by a conditioned response. The
conditioned response is learned. The relationship between the conditioned stimulus and response
is called classical conditioning. If reinforcement (in this case,) is withdrawn, the learned behavior
will cease.

Operant Conditioning
In classical conditioning, a neutral stimulus is followed by a reward, which produces a response.
After repeated pairings, the neutral stimulus will itself elicit the same response. In operant
conditioning, the response brings about the reward.

Principles of learning have been applied to many organizational objectives. Reinforcement and
positive feedback, in the form of recognition, bonuses, and other rewards, have been used to
enhance productivity, reduce turnover and absenteeism, and make employees more responsive to
customer needs. Punishment, or negative sanctions, is also used for similar purposes. Behavioral
accountants and managers must review company policies and procedures to determine if rewards
and punishments are used appropriately to encourage desired behavior. For example, they may
find that the company lacks specific penalties for lateness or absenteeism. To minimize lateness
and absenteeism, company policies should reward deserving employee behavior and penalize
inappropriate behavior. These policy changes should promptly eliminate harmful employment
practices.

PERSONALITY.

Personality refers to the inner psychological characteristics (such as traits, qualities, and
behaviors) that determine and reflect how an individual response to their environment.
Personality is at the core of individual differences. No two people are the same in terms of
personality, but they may share similarities in certain personality traits.

Personality tends to be consistent and enduring. Someone who is shy is likely to remain shy, and
someone who is dominant is likely to remain dominant for a long period. Understanding the
concept of personality and its components is important because it allows us to predict behavior.
For example, introverted individuals tend to be reserved, shy, and display non-assertive behavior.
We do not expect such individuals to be a force for change in an organization. However,
personality can change. Major life events, for instance, can lead to changes in personality.
Behavioral accountants can effectively handle individuals if they understand how personality
develops and how it can change.

The primary application of personality theory in organizations is in predicting behavior.

Personality tests can determine who is most effective in high-pressure jobs, who will respond
well to criticism, who should be praised first before being informed of undesirable behavior, who
has the potential to be a leader, who might work better in a participative work environment, who
might pose security risks, and so on.

I.

The purpose of the research on behavioral accounting and its connection to human behavior
and psychology is to understand the concepts that exist in the area of psychology and social
psychology and to find out how these concepts are applied to the theoretical system of
behavioral accounting. The research aims to comprehensively explain the main concepts
contained in psychology and social psychology and how they are integrated into the theoretical
system of behavioral accounting. The study seeks to bridge the gap between behavioral
accounting, human behavior, and psychology, and to explore how principles of psychology
and sociology are used to assess and solve problems in the context of accounting.

The research used a descriptive method to explain how the concepts of psychology and social
psychology are applied to the theoretical system of behavioral accounting.