Self-serving is defined as exhibiting self-enhancing perceptions, taking un
due credit for success, avoiding due responsibility for failure, or making
self-flattering presentations. As such, it is a bias indicating some distor
tion of reality either to the self or to others. A multi-level theory is of
fered which proposes that self-serving is functionally equivalent for indiv
iduals, groups, and organizations. Core causes of self-serving include iden
tity protection and the pursuit or protection of material resources. Uncert
ainty and retroactive scrutiny are argued to exacerbate self-serving tenden
cies. Proactive scrutiny is expected to dampen these tendencies. Consequenc
es of self-serving include the maintenance of deviant behavior, actor-obser
ver conflict, and the acquisition of material and identity-related benefits
. Self-serving is argued to be relevant to a wide variety of organizational
phenomena at several levels, including performance appraisal, escalation o
f commitment, unethical behavior, intergroup conflict, institutional proces
ses, and agency problems. The theory addresses several paradoxes of organiz
ational life and several theoretical debates in the organizational sciences
.