Internal Auditor Role Conflicts and Coping: Impacts of Implicit Beliefs and Interpersonal Affect

• In Event: Potpourri (PI, GNP, Diversity)

Abstract

In a recent survey and article, chief internal auditors expressed the importance of effectively coping with conflicting pressures. Prior field study research in internal auditing role conflict provides a basis upon which to investigate psychological factors that may influence decisions in coping with conflicts. This study proposes that the psychology theory of implicit personality beliefs aligns with coping strategies in role theory. A person’s implicit beliefs may be indicative of the strategies they choose in dealing with conflict. Based on theory of implicit personality beliefs, individuals with an incremental (malleable or dynamic) mindset toward intelligence and abilities will be more likely to engage in negotiations with management to gain agreement on issues and implement corrective actions than are individuals with an entity mindset (fixed level of intelligence and abilities). Additionally, prior studies suggest that the entity theory of intelligence is more susceptible to affective reactions in challenging situations. Therefore, how implicit beliefs may intensify or weaken the effects of interpersonal affect on coping strategy is also investigated in this study. This experiment measures participants’ implicit beliefs (entity vs. incremental) and manipulates interpersonal affect (positive vs. negative). Internal auditors are used as participants. The internal auditor choices for coping strategy are evaluated in regards to interpersonal affect and their implicit beliefs.

Author

• Jill Cadotte, Case Western Reserve University