Denial

  Simple Denial

Did not do act (or act did not occur, or act isn't harmful) 

Coke does not charge McDonalds less

  Shift Blame

Another did act

Tylenol did not poison capsules

Evade Responsibility

  Provocation

Act was response to another's offense

Firm moved plant because of new taxes

  Defeasibility

Lack of information or ability

Person not told meeting moved

  Accident

Act was a mishap 

Sears's unneeded repairs inadvertant

  Good Intentions

Act was meant well

Sears claimed no willful overcharges

Reduce Offensiveness

  Bolster

Stress good traits

Exxon claimed swift/competent action

  Minimize

Act not serious

Exxon: few animals killed

  Differentiate

Act less serious than similar ones 

Borrowed car, didn't steal it

  Transcend

More important considerations

Helping humans justifies animal tests

  Attack Accuser

Reduce credibility of attacker

Pepsi: Coke charges McDonalds less

  Compensate

Reimburse victims

Free travel to airline passengers when flight overbooked

Corrective Action

Plan to solve or prevent recurrence of problem

AT&T promised to improve service

Mortification

Apology

AT&T apologized

  See Benoit (1995) Accounts, Excuses, and Apologies or Benoit (1997b).