TY - JOUR
T1 - Intrinsic and extrinsic motivation and participation in budgeting : antecedents and consequences
AU - WONG, On Wing, Bernard
AU - GUO, Lan
AU - LUI, Man Ching, Gladie
PY - 2010/6/1
Y1 - 2010/6/1
N2 - 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.
AB - 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.
KW - Autonomous extrinsic motivation
KW - Controlled extrinsic motivation
KW - Intrinsic motivation
KW - Participative budgeting
KW - Performance
KW - Self-Determination Theory
UR - http://commons.ln.edu.hk/sw_master/2345
UR - http://www.scopus.com/inward/record.url?scp=80052759305&partnerID=8YFLogxK
U2 - 10.2308/bria.2010.22.2.133
DO - 10.2308/bria.2010.22.2.133
M3 - Journal Article (refereed)
SN - 1050-4753
VL - 22
SP - 133
EP - 153
JO - Behavioral Research in Accounting
JF - Behavioral Research in Accounting
IS - 2
ER -