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- Title
Expectancy Theory in a Budgetary Setting: A Reply.
- Authors
Rockness, Howard
- Abstract
The article presents author's reply to comments by Jesse F. Dillard, assistant professor of accounting at Ohio State University and James Jiambalvo, assistant professor of accounting at the University of Washington, published in the July 1970 issue of the journal "The Accounting Review," on author's attempts to develop an expectancy model of motivation and test the descriptive validity of the test model in budgetary setting. The comment by Dillard and Jiambalvo raises three issues, including the specification of the expectancy theory model, the hypothesis tested, and the experimental design. The constrained environment of the laboratory offered rewards for successfully meeting a performance criterion. Conditions were manipulated to make expected value constant between budget conditions. Reduction in probability of meeting the budget was offset by increases in amount of payment for successful performance. The choice for subjects was to attempt to meet at least the given budget or, alternatively, some other performance level for which no rewards were offered.
- Subjects
BUDGET; EMPLOYEE motivation; ACCOUNTING; MATHEMATICAL models of human behavior; ORGANIZATIONAL behavior; EXPECTANCY theories; PSYCHOLOGICAL techniques; EXPERIMENTAL design
- Publication
Accounting Review, 1979, Vol 54, Issue 3, p635
- ISSN
0001-4826
- Publication type
Article