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Previous research has not been conclusive as to whether people prefer different or identical allocation principles in distributions of positive and negative outcomes. Thus, in this study, the question of whether or not group goal accounts for preferred allocation of positive and negative outcomes was posed. As hypothesized for division of surpluses, the results showed that relationship-oriented goals predicted preferences for equality, whereas performance-oriented goals predicted preferences for equity. Moreover, the results were the same for allocation of deficits. This suggests that people implicitly have different orientations, or goals, in mind in group situations that similarly influence the way they prefer to allocate positive and negative outcomes. The results also showed that participants allocating deficits deviated to a larger extent from the allocation principles than did participants allocating surpluses.