Self-discrepancy theory associates shame with deviations from ideals that significant others hold for us and guilt with deviations from one's own moral guides. By contrast, Tangney posits that, although transgressions may engender both of these emotions, the nature of focus determines the specific reaction. Focusing upon the action committed engenders guilt, whereas focusing on the self who committed the action engenders shame. Participants recounted one of four types of discrepant actions and responded to measures of shame, guilt, anxiety, and depression. Consistent with Tangney's theorizing, across all types of discrepant actions, guilt was rated significantly higher than shame.
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