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According to the IASB Exposure Draft,a Conceptual Framework:
Implicit Attitude
An attitude that exists outside of conscious awareness, influencing feelings and behavior unconsciously.
Explicit Attitude
Attitudes that people consciously endorse and can easily report, reflecting deliberate beliefs and feelings.
Automatic Association
The unconscious linking of two concepts or objects together in one's mind, which can influence attitudes and behavior without conscious awareness.
Implicit Attitudes
Unconscious beliefs or feelings toward objects, people, or situations that influence our responses and behavior.
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