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https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/1999
Title: | Intrinsic and Extrinsic Motivation and Participation in Budgeting: Antecedents and |
Authors: | Bernard Wong-On-Wing Lan Guo |
Keywords: | Self-Determination Theory Participative budgeting intrinsic motivation Autonomous extrinsic motivation controlled extrinsic motivation performance. |
Issue Date: | 2010 |
Publisher: | BEHAVIORAL RESEARCH IN ACCOUNTING |
Abstract: | Based on Self-Determination Theory (SDT; Ryan and Deci 2000b; Gagne and Deci 2005), the present research proposes and tests a motivation-based model of participation in budgeting that distinguishes among intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation for participative budgeting. The proposed model was tested using a survey conducted among managers of an international bank. The results suggest that while intrinsic motivation and autonomous extrinsic motivation for participation in budgeting are positively related to performance, controlled extrinsic motivation is negatively associated with performance. These findings highlight the importance of distinguishing among various forms of motivation in participative budgeting research and suggest that the mechanism by which the information benefits of participation in budgeting are obtained may be more complex than assumed. |
URI: | http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/1999 |
Appears in Collections: | Article Archives |
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INTRIN~1.PDF Restricted Access | Intrinsic and Extrinsic Motivation and Participation in Budgeting | 11.47 MB | Adobe PDF | View/Open Request a copy |
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