Search results

Over the last decades, the accounting and control literature has featured much studying of and debate about the role and designing of incentives. Over the last year or so, the debate over incentives and bonuses has become a much more public one, as illustrated by the current public furor over bankers' bonuses and frequent calls to limit them and/or tax them more heavily. The public nature of the debate is new, but the emotional intensity is not; an intense emotionality has often characterized discussions of these subjects in print, as recently illustrated by a controversy between supporters and opponents of goal setting published in Academy of Management Perspectives.

This chapter tries to structure the debate by defining – and clarifying the interactions between – key components of the debate. I then review some – by no means all – of the evidence available in three streams of research: goal setting, self-determination theory, and economics. A surprisingly large number of commonalities emerge from this review. I then revisit in light of this review two accountability models I had introduced at a previous conference as well a forthcoming field study of the sophisticated approach developed by a successful multinational corporation.

Participation is a key concept in budgeting practice and research. While extant literature primarily focuses on the antecedents and modifiers of participation, here we focus on the measurement of participation.

Building on theoretical and empirical research on user involvement and influence from the information systems, decision–making, and organizational justice literature, we develop a new theoretical perspective on budgetary participation. This new perspective recognizes the complexity of participation and separates it into three dimensions: situational participation, intrinsic involvement, and influence. We provide evidence of these new insights by testing hypotheses based on the model via results from a survey.

Survey results from middle managers indicate that our three separate dimensions of budgetary participation impact motivation and satisfaction in different ways. Specifically, situational participation does not have a direct impact on either motivation or satisfaction; intrinsic involvement impacts both satisfaction and motivation; and influence impacts satisfaction, but does not impact motivation.

These new insights can enhance future budgeting research as well as help managers design participative budgeting processes to improve employee motivation and satisfaction to hopefully enhance organizational performance.

Intrinsic motivation occurs due to positive reactions that arise directly from engagement in work activities. Scholars have asserted that intrinsic motivation plays an important role in organizational phenomena such as creativity (George, 2007), leadership (Piccolo & Colquitt, 2006), and performance (Gagné & Deci, 2005). We review the research literature on intrinsic motivation and provide an overview and integration of the leading theories. We then develop a conceptual model in which positive affect serves as a primary cause of intrinsic motivation. We discuss how affect alone may induce intrinsic motivation, how affect may lead to nonconscious experiences of intrinsic motivation, and how affect and cognitions may work in concert to produce the strongest and most persistent intrinsic motivation experiences. We conclude by suggesting new avenues for research that might be pursued using this cognitive–affective model of intrinsic motivation.

The notion of virtue ethics emphasises individual character as the key element of ethical thinking, which may in turn affect individual actions. There is, however, a lack of attention to this aspect in mainstream theories and practices of motivation in organisations. To address this gap, this chapter focusses on theory of intrinsic and extrinsic motivation, and argues that it may be integrated with the conceptual framework of virtue ethics proposed by MacIntyre at the individual and organisational levels. A change in value-orientation may also enable a focus on good work instead of a narrow focus on monetary rewards. This chapter reviews literatures on motivation and MacIntyre’s framework, and develops a conceptual model to integrate virtue ethics with motivation. At the end, some avenues for future research are discussed.

In this study, we proposed and tested a motivational framework of emotional labor. This model incorporates positive and negative affect, motivation to express positive emotions, emotion regulation strategies (emotion suppression, reappraisal, and naturally felt emotions), and job satisfaction. Based on a sample of 147 employees, results generally supported our hypotheses and indicated that employees’ motivation to express positive emotions leads to the expression of the naturally felt emotions and the use of reappraisal. In contrast, motivated employees used less emotion suppression in their work. Hence, employees’ motivation seems to facilitate the adoption of a more authentic stance toward customers. Moreover, employees’ affectivity impacted emotional labor strategies. Finally, replicating past findings, job satisfaction was associated with a more authentic demeanor. This chapter contributes to emotional labor theory by extending our comprehension of emotional labor antecedents, which have been relatively under-investigated by emotion researchers. Moreover, this study demonstrated that self-determination theory is a relevant framework to better understand the emotional labor process. Overall, this motivational approach to the study of emotional labor can lead to more extensive research on emotional labor antecedents.

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

Organizational creativity and innovation are inherently complex phenomena, and subject to a myriad of broad contextual and social influences. As the evidence grows for the link between innovation and organizational effectiveness and, ultimately, organizational survival, there is no doubting the need for theoretical and practical advances in our understanding. The complex nature of these constructs, however, requires that such efforts utilize a multi-level lens. This chapter discusses key aspects of creativity and innovation in organizations, including fundamental construct definition issues, which underscore the need for a multi-level perspective. It also reviews extant theoretical perspectives for their contributions to a multi-level understanding, and the research in two key areas of social influence – group factors and leadership – that have received substantial attention in the organizational literature. The review and discussion of these areas reveal not only numerous advances, but also substantial limitations that must be resolved through more complex and comprehensive (i.e., multi-level) approaches. The chapter concludes with several recommendations intended to guide and inform future work in the organizational creativity and innovation field.