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The Decision-Making Behavior of Air Force Officers and the Management Control Process.

The Accounting Review 1977 52(4), 833-841
Abstract ABSTRACT: This paper presents the results of a behavioral experiment which examined two proposals about middle-management decision-making behavior that are incorporated implicitly into Anthony's description of the management control process [Anthony, 1965]. The first of these proposals is concerned with how middle-level managers are motivated and predicts that their management control decisions are influenced strongly by the organizational goals emphasized by their senior managers. The second proposal involves how well middle-level managers can use multiple criteria to make decisions and involves the proposition that they accurately can incorporate a specified importance of organizational goals into their management control decisions. The results of the experiment suggests that Anthony's conceptual framework may be appropriately applied in nonprofit, public sector organizations such as the large military organization where the experiment was performed.

Within-Person Expectancy Theory Predictions of Accounting Students' Motivation to Achieve Academic Success

The Accounting Review 1985 60(4), 724-735
[This paper presents evidence to support the proposal that the force model of expectancy theory [Vroom, 1964] provides a useful conceptual framework for understanding a student's motivation to strive for academic success. Previous research examining this issue has employed the methodologically-flawed across-persons approach. Using the within-persons decision modeling approach [Stahl and Harrell, 1981], the study results indicate: (1) force model predictions of student motivation are very accurate (R = 0.85); (2) increases in the value of expectancy result in declining marginal increases in a student's motivation; and (3) a student's motivation to strive for academic success is positively correlated with the student's actual behavior (academic performance). The results have implications for the grading and other policies of accounting educators who seek to establish a learning environment which fosters high student motivation.]

Within-Person Expectancy Theory Predictions of Accounting Students' Motivation to Achieve Academic Success.

The Accounting Review 1985 60(4), 724-735
Abstract ABSTRACT: This paper presents evidence to support the proposal that the force model of expectancy theory [Vroom, 1964] provides a useful conceptual framework for understanding a student's motivation to strive for academic success. Previous research examining this issue has employed the methodologically-flawed across-persons approach. Using the within-persons decision modeling approach [Stahl and Harrell, 1981], the study results indicate: (1) force model predictions of student motivation are very accurate (R =0.85); (2) increases in the value of expectancy result in declining marginal increases in a student's motivation; and (3) a student's motivation to strive for academic success is positively correlated with the student's actual behavior (academic performance). The results have implications for the grading and other policies of accounting educators who seek to establish a learning environment which fosters high student motivation.