Construal Level Theory: Systematic Literature Review and Research Opportunities

Authors

DOI:

https://doi.org/10.47456/regec.2317-5087.2021.10.1.33641.47-72

Keywords:

Construal Level Theory, Temporal distance, Spatial distance, Social distance, Hypothetical distance

Abstract

The objective of this study is to map the use of Construal Level Theory (CLT) in publications in international journals to identify research opportunities. 50 articles from six international databases were selected and submitted to bibliometric and systemic analysis. The results showed that most studies explore only one psychological dimension. The simultaneous use of different psychological dimensions with the same event reveals a research gap. A limited number of studies have investigated organizational events, which characterizes a research opportunity. Also noteworthy is the small collection with the inclusion of this theory in the analysis of topics in the area of ​​administration and accounting. The use of CLT is recent in international studies and presents infinite possibilities of research, mainly in the administration and accounting area. Their exploration contributes to understanding why people interpret the same events differently and their effect on decision making.

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Author Biographies

Vanderlei dos Santos, Universidade do Estado de Santa Catarina – UDESC

Doutor em Contabilidade pela Universidade Federal de Santa Catarina - UFSC

Professor da Universidade do Estado de Santa Catarina – UDESC

Ilse Maria Beuren, Universidade Federal de Santa Catarina – UFSC

Doutora em Controladoria e Contabilidade pela Universidade de São Paulo - FEA/USP

Professora do Programa de Pós-Graduação em Contabilidade da

Universidade Federal de Santa Catarina – UFSC

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Published

30-06-2021

How to Cite

Santos, V. dos, & Beuren, I. M. (2021). Construal Level Theory: Systematic Literature Review and Research Opportunities . Management and Connections Journal, 10(1), 47–72. https://doi.org/10.47456/regec.2317-5087.2021.10.1.33641.47-72

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Artigos