{"585519":{"#nid":"585519","#data":{"type":"event","title":"A Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decision","body":[{"value":"\u003Cp\u003EScheller College of Business \u0026ndash; Ray C. Anderson Center for Sustainable Business speaker Jason Kuang\u0026nbsp;presents...\u003Cstrong\u003E\u0026quot;\u003C\/strong\u003EA Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decision.\u0026quot;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Ca href=\u0022https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLSdqDHdNuA5VHOgyS4CmF5rzNb3qD9w1DRmK7pQ23Pu-H6Mg_g\/viewform?c=0\u0026amp;w=1\u0022\u003E\u003Cstrong\u003E\u003Cem\u003EBrown Bag Lunch with RSVP\u003C\/em\u003E\u003C\/strong\u003E\u003C\/a\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u003Cstrong\u003EFull Event Description\u003C\/strong\u003E\u003C\/p\u003E\r\n\r\n\u003Cp\u003EProf. Jason Kuang will present \u0026quot;From an accounting perspective, managers\u0026rsquo; decisions to invest in CSR can be denominated in financial or nonfinancial terms, referred to as the measurement basis of decision making. Drawing on psychology theory, we posit that managers\u0026rsquo; willingness to invest in CSR is affected by the choice of measurement basis. The use of a financial measurement basis likens the decision to that of other non-CSR projects, in which case a traditional cost-benefit analysis dictates the amount of investment. By comparison, the use of a nonfinancial measurement basis underscores the society-serving nature of CSR programs, thereby activating managers\u0026rsquo; personal belief as to whether firms should sacrifice profits to pursue CSR projects. We hypothesize that the use of a nonfinancial measurement basis leads to greater investment in CSR, but only if managers are personally supportive of CSR initiatives. To test our hypothesis, we conduct a laboratory experiment in which participants make a CSR investment decision that has real benefits for society and economic consequences for themselves. The experimental findings are consistent with our hypothesis.\u0026quot;\u003C\/p\u003E\r\n\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n","summary":null,"format":"limited_html"}],"field_subtitle":"","field_summary":[{"value":"\u003Cp\u003EScheller College of Business \u0026ndash; Ray C. Anderson Center for Sustainable Business speaker Jason Kuang\u0026nbsp;presents...\u003Cstrong\u003E\u0026quot;\u003C\/strong\u003EA Dollar for a Tree or a Tree for a Dollar? The Behavioral Effects of Measurement Basis on CSR Investment Decision.\u0026quot;\u003C\/p\u003E\r\n","format":"limited_html"}],"field_summary_sentence":[{"value":"Scheller College of Business \u2013 Ray C. Anderson Center for Sustainable Business speaker Jason Kuang"}],"uid":"27469","created_gmt":"2017-01-04 19:15:35","changed_gmt":"2017-04-13 21:13:28","author":"Kristen Bailey","boilerplate_text":"","field_publication":"","field_article_url":"","field_event_time":{"event_time_start":"2017-01-26T11:00:00-05:00","event_time_end":"2017-01-26T12:00:00-05:00","event_time_end_last":"2017-01-26T12:00:00-05:00","gmt_time_start":"2017-01-26 16:00:00","gmt_time_end":"2017-01-26 17:00:00","gmt_time_end_last":"2017-01-26 17:00:00","rrule":null,"timezone":"America\/New_York"},"extras":[],"related_links":[{"url":"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLSdqDHdNuA5VHOgyS4CmF5rzNb3qD9w1DRmK7pQ23Pu-H6Mg_g\/viewform?c=0\u0026w=1","title":"Register to Attend"}],"groups":[{"id":"1182","name":"General"},{"id":"1274","name":"Scheller College of Business"},{"id":"1316","name":"Green Buzz"}],"categories":[],"keywords":[{"id":"167089","name":"Scheller College of Business"},{"id":"166920","name":"Ray C. Anderson Center for Sustainable Business"},{"id":"166890","name":"sustainability"},{"id":"479","name":"Green Buzz"},{"id":"2437","name":"lecture"},{"id":"116","name":"food"}],"core_research_areas":[],"news_room_topics":[],"event_categories":[{"id":"1789","name":"Conference\/Symposium"},{"id":"1788","name":"Other\/Miscellaneous"},{"id":"1795","name":"Seminar\/Lecture\/Colloquium"}],"invited_audience":[{"id":"78761","name":"Faculty\/Staff"},{"id":"78771","name":"Public"},{"id":"78751","name":"Undergraduate students"},{"id":"174045","name":"Graduate students"}],"affiliations":[],"classification":[],"areas_of_expertise":[],"news_and_recent_appearances":[],"phone":[],"contact":[],"email":[],"slides":[],"orientation":[],"userdata":""}}}