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Expectancy Theory in a Budgetary Setting: A Comment.

Jesse F. Dillard; James Jiambalvo

The Accounting Review 1979

Abstract This comment has pointed out differences between Rockness' model and his discussion of the model. We reformulated his model to account for alternative effort levels and pointed out the difference between behavioral choice models and job effort models. We hope future reseach efforts will be attentive to the nuances of the expectancy theory literature. We also indicated that two hypotheses, developed to test the descriptive validity of the model, do not follow from the model or from previous research in expectancy theory. In combination with the experimental design problems, this fact severely limits any conclusions regarding the model's descriptive validity.

DOI
10.2308/tar-4496520
Volume
54 (3)
Pages
630-634
Language
en
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