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Motivation Perceptions in Stakeholders’ Job Performance Evaluations of Accountants
Stephanie M. Bryant, University of South Florida
Dan N. Stone, University of Kentucky
Benson Wier, Virginia Commonwealth University
ABSTRACT. We investigate the contributions of three types of motivation to stakeholder perceptions of accountants’ job performance. We contrast “blank slate” motivational theories, which emphasize extrinsic motivation, with self-regulation based theories (SRBT), which emphasize intrinsic motivation. Participants are accountants (n ~ 155), and their customers (n ~ 240) and supervisors (n ~ 129). The results suggest differing perceptions among stakeholders regarding the contributions of alternative sources of motivation to job performance. Consistent with SRBT, customers and supervisors perceive that intrinsic motivation contributes to job performance while extrinsic motivation does not. In contrast, accountants perceive that both intrinsic and extrinsic motivation contributes to job performance. Ours is among the first investigations of customer perceptions of accounting work, professional development motivation among accounting professionals, and motivational effects on job performance.
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