MODELING MANAGERS' EFFORT-LEVEL DECISIONS FOR A WITHIN-PERSONS EXAMINATION OF EXPECTANCY THEORY IN A BUDGET SETTING |
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Authors: | Adrian M Harrell Michael J Stahl |
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Abstract: | Ronen and Livingstone 42] have proposed that expectancy theory can provide a unifying framework for accounting research aimed at the motivational impact of budgets on managers. Unfortunately, researchers attempting to use this approach have employed an inappropriate across-persons methodology. This paper uses the decision modeling approach we recently developed 48] to provide a within-persons examination of Vroom's force model in a budget setting. An examination of two hypotheses questions the belief expressed in the budget literature to the effect that the use of currently attainable cost standards results in a cost budget with unique motivating characteristics. Strengths of this research are the use of the within-persons approach and the use of an innovative measure of motivational force. |
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Keywords: | Expectancy Theory Planning and Control and Managerial Accounting |
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