Intrinsic and extrinsic motivation and participation in budgeting : antecedents and consequences
Document Type
Journal article
Source Publication
Behavioral Research in Accounting
Publication Date
6-2010
Volume
22
Issue
2
First Page
133
Last Page
153
Keywords
Autonomous extrinsic motivation, Controlled extrinsic motivation, Intrinsic motivation, Participative budgeting, Performance, Self-Determination Theory
Abstract
Based on Self-Determination Theory (SDT; Ryan and Deci 2000b; Gagné 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. The results also provide evidence of the viability of using the proposed model to study commonly assumed reasons for participative budgeting within a general theoretically based framework of motivation.
DOI
10.2308/bria.2010.22.2.133
Print ISSN
10504753
E-ISSN
15588009
Publisher Statement
Copyright © 2010 American Accounting Association
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Wong, B. O.-W., Guo, L., & Lui, G. (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research in Accounting, 22(2), 133-153. doi: 10.2308/bria.2010.22.2.133