Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Behavioral Issues Main Page |
Human Resource Main
Abernethy, M. A., H. C. Dekker and A. K. Schulz. 2015. Are employee selection and incentive contracts complements or substitutes? Journal of Accounting Research (September): 633-668.
Abernethy, M. A., J. Bouwens, C. Hofmann and L. van Lent. 2023. Altruism, social norms, and incentive contract design. Review of Accounting Studies 28(2): 570-614.
Aboody, D., S. Levi and D. Weiss. 2018. Managerial incentives, options, and cost-structure choices. Review of Accounting Studies 23(2): 422-451.
Ackerman, D. E. 1945. Wage incentives - A management tool. N.A.C.A. Bulletin (May 1): 807-816.
Adler, P. S. and C. X. Chen. 2011. Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society 36(2): 63-85.
Akinyele, K. O., K. C. Demek and Y. Tian. 2023. Self-interest or public interest: The role of incentive schemes in public sector employees' decisions. Accounting and the Public Interest (23): 1-22.
Akinyele, K. O., V. Arnold and S. G. Sutton. 2020. Wording and saliency matter: The impact of incentive system and organization value statement on employees' performance. Behavioral Research In Accounting 32(1): 101-118.
Akter, M., J. Y. Lee and Y. Monden. 1999. Motivational impacts of the type and tightness of target cost information: A laboratory experiment. Advances In Management Accounting (8): 159-171.
Albanese, R. 1972. Profiles of P.O.M.C. The Academy of Management Journal 15(3): 371-374. (Surveys of 50 students' and 50 managers' sentiments towards the terms planning, organization, motivation, and control).
Amabile, T. M. 1998. How to kill creativity: Keep doing what you're doing. Or, if you want to spark innovation, rethink how you motivate, reward, and assign work to people. Harvard Business Review (September-October): 77- 87. (Summary).
Anderson, C. M. 1963. Motivation - The essential in budgeting. N.A.A. Bulletin (June): 46.
Aranda, C., J. Arellano and A. Davila. 2019. Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research (June): 45-60.
Armstrong, M. B., J. E. Ketz and D. Owsen. 2003. Ethics education in accounting: Moving toward ethical motivation and ethical behavior. Journal of Accounting Education21(1): 1-16.
Arnaiz, O. G. and V. Salas-Fumás. 2008. Performance standards and optimal incentives. Journal of Accounting and Economics (March): 139-152.
Arnold, H. J. 1981. A test of the validity of the multiplicative hypothesis of expectancy-valence theories of work motivation. The Academy of Management Journal 24(1): 128-141.
Arnold, H. J. 1985. Task performance, perceived competence, and attributed causes of performance as determinants of intrinsic motivation. The Academy of Management Journal 28(4): 876-888.
Arya, A., J. Fellingham, and J. Glover. 1997. Teams, repeated tasks, and implicit incentives. Journal of Accounting and Economics (May): 7-30.
Ashton, R. H. 1990. Pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 148-180.
Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22.
August, T. and T. I. Tunca. 2006. Network software security and user incentives. Management Science (November): 1703-1720.
Autrey, R. L., S. S. Dikolli and D. P. Newman. 2010. Performance measure aggregation, career incentives, and explicit incentives. Journal of Management Accounting Research (22): 115-131.
Awasthi, V. and J. Pratt. 1990. The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics. The Accounting Review (October): 797-811.
Baik, B., J. H. Evans III, K. Kim and Y. Yanadori. 2016. White collar incentives. Accounting, Organizations and Society (53): 34-49.
Bailey, C. D. and N. J. Fessler. 2011. The moderating effects of task complexity and task attractiveness on the impact of monetary incentives in repeated tasks. Journal of Management Accounting Research (23): 189-210.
Bailey, C. D., L. D. Brown and A. F. Cocco. 1998. The effects of monetary incentives on worker learning and performance in an assembly task. Journal of Management Accounting Research (10): 119-131. (Summary).
Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.
Balsam, S. and E. E. Harris. 2018. Nonprofit executive incentive pay. Review of Accounting Studies 23(4): 1665-1714.
Barsness, Z. I., K. A. Diekmann and M. L. Seidel. 2005. Motivation and opportunity: The role of remote work, demographic dissimilarity, and social network centrality in impression management. The Academy of Management Journal 48(3): 401-419.
Bass, A. W. 1933. Financial incentives for clerical service. N.A.C.A Bulletin (April 1): 1115-1127.
Bauer, A. M., X. Fang and J. A. Pittman. 2021. The importance of IRS enforcement to stock price crash risk: The role of CEO power and incentives. The Accounting Review (July): 81-109.
Beard, A. 2017. The theory: "If you understand how the brain works, you can reach anyone. A conversation with biological anthropologist Helen Fisher. Harvard Business Review (March/April): 60-62. (Summary).
Becker, D. A. 1997. The effects of choice on auditors' intrinsic motivation and performance. Behavioral Research In Accounting (9): 1-19.
Bedford, N. M. 1957. Cost accounting as a motivation technique. N.A.C.A. Bulletin (June): 1250-1257.
Begley, J. and G. A. Feltham. 1999. An empirical examination of the relation between debt contracts and management incentives. Journal of Accounting and Economics (April): 229-259.
Behling, O., C. Schriesheim and J. Tolliver. 1975. Alternatives to expectancy theories of work motivation. Decision Sciences 6(3): 449-461.
Behling, O., G. Labovitz and R. Kosmo. 1968. The Herzberg controversy: A critical reappraisal. The Academy of Management Journal 11(1): 99-108.
Benston, G. J. 1963. The role of the firm's accounting system for motivation. The Accounting Review (April): 347-354.
Berger, L., L. Guo and A. Presslee. 2023. Motivating employees with goal-based prosocial rewards. Contemporary Accounting Research 40(1): 231-256.
Bhimani, A., H. Silvola and P. Sivabalan. 2016. Voluntary corporate social responsibility reporting: A study of early and late reporter motivations and outcomes. Journal of Management Accounting Research 28(2): 77-101.
Black, P. W. 2023. The effect of peer-to-peer recognition systems on helping behavior: The influence of rewards and group affiliation. Accounting, Organizations and Society (109): 101454.
Bodnar, G. and E. J. Lusk. 1977. Motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (October): 857-868.
Bol, J. C. and J. B. Lill. 2015. Performance target revisions in incentive contracts: Do information and trust reduce ratcheting and ratchet effect? The Accounting Review (September): 1755-1778.
Bonner, S. E. and G. B. Sprinkle. 2002. The effects of monetary incentives on effort and task performance: Theories, evidence, and a framework for research. Accounting, Organizations and Society 27(4-5): 303-345. (Summary).
Bono, J. E. and T. A. Judge. 2003. Self-concordance at work: Toward understanding the motivational effects of transformational leaders. The Academy of Management Journal 46(5): 554-571.
Borthick, A. F. and D. R. Jones. 2000. The motivation for collaborative discovery learning online and its application in an information systems assurance course. Issues in Accounting Education (May): 181-210.
Botosan, C. A. and M. S. Harris. 2000. Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures. Journal of Accounting Research (Autumn): 329-353.
Bowin, R. B. 1973. Attitude change toward a theory of managerial motivation. The Academy of Management Journal 16(4): 686-691.
Bradshaw, M. T., L. F. Lee and K. Peterson. 2016. The interactive role of difficulty and incentives in explaining the annual earnings forecast walkdown. The Accounting Review (July): 995-1021.
Bratten, B. and Y. Xue. 2017. Institutional ownership and CEO equity incentives. Journal of Management Accounting Research 29(3): 55-77.
Braun, K. W. and R. D. Sellers. 2012. Using a 'daily motivational quiz' to increase student preparation, attendance, and participation. Issues in Accounting Education (February): 267-279.
Brazel, J. F., J. Leiby and T. J. Schaefer. 2022. Do rewards encourage professional skepticism? It depends. The Accounting Review (July): 131-154.
Brenner, V. C., C. W. Carmack and M. G. Weinstein. 1971. An empirical test of the motivation-hygiene theory. Journal of Accounting Research (Autumn): 359-366.
Brink, A. G., J. L. Hobson and D. E. Stevens. 2017. The effect of high power financial incentives on excessive risk-taking behavior: An experimental examination. Journal of Management Accounting Research 29(1): 13-29.
Brisker, E. R., J. C. Park and H. Song. 2022. Managers' equity incentives and asymmetric cost behavior. Journal of Management Accounting Research 34(2): 43-69.
Broadston, J. A. 1968. Learning curve wage incentives. Management Accounting (August): 15-23.
Brown, C. V. C., J. H. Evans, D. V. Moser and A. Presslee. 2022. The strength of performance incentives, pay dispersion, and lower-paid employee effort. Journal of Management Accounting Research 34(3): 59-76.
Brown, P., H. Y. Izan and A. L. Loh. 1992. Fixed asset revaluations and managerial incentives. Abacus 28(1): 36-57.
Brownell, P. 1983. The motivational impact of management-by-exception in a budgetary context. Journal of Accounting Research (Autumn): 456-472.
Brownell, P. and M. McInnes. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review (October): 587-600.
Brüggen, A. 2011. Ability, career concerns, and financial incentives in a multi-task setting. Journal of Management Accounting Research (23): 211-229.
Bruggen, A. and F. Moers. 2007. The role of financial incentives and social incentives in multi-task settings. Journal of Management Accounting Research (19): 25-50.
Buchenroth, K. J. 1969. Motivation: Financial and nonfinancial. Management Accounting (December):15-16, 48.
Buchheit, S., D. Dalton, T. Downen and S. Pippin. 2012. Outcome feedback, incentives, and performance: Evidence from a relatively complex forecasting task. Behavioral Research In Accounting 24(2): 1-20.
Buehler, V. M. and Y. K. Shetty. 1974. Motivations for corporate social action. The Academy of Management Journal 17(4): 767-771.
Bushman, R. M., Z. Dai and W. Zhang. 2016. Management team incentive: Dispersion and firm performance. The Accounting Review (January): 21-45.
Cai, W., S. Gallani and J. Shin. 2023. Incentive contract design and employee-initiated innovation: Evidence from the field. Contemporary Accounting Research 40(1): 292-323.
Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480.
Campbell, D. 2008. Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research (May): 297-332.
Campbell, S. V., T. Baronina and B. P. Reider. 2003. Using expectancy theory to assess group-level differences in student motivation: A replication in the Russian far east. Issues in Accounting Education (May): 125-136.
Capkun, V. and E. Ors. 2021. Replacing key employee retention plans with incentive plans in bankruptcy. Accounting, Organizations and Society (94): 101278.
Cardinaels, E. and H. Yin. 2015. Think twice before going for incentives: Social norms and the principal's decision on compensation contracts. Journal of Accounting Research (December): 985-1015.
Carter, M. E., J. Choi and K. L. Sedatole. 2021. The effect of supplier industry competition on pay-for-performance incentive intensity. Journal of Accounting and Economics (April-May): 101389.
Casas-Arce, P., C. Deller, F. A. Martinez-Jerez and J. M. Narciso. 2023. Knowing that you know: Incentive effects of relative performance disclosure. Review of Accounting Studies 28(1): 91-125.
Champoux, J. E. 1980. A three sample test of some extensions to the job characteristics model of work motivation. The Academy of Management Journal 23(3): 466-478.
Chane, G. W. 1946. Current and future trends of wage incentives and wage payments. N.A.C.A. Bulletin (October 15): 271-279.
Chan, E. W., S. J. Kachelmeier and X. Zhang. 2021. Working longer but not harder: The effects of incentivizing inputs versus outputs in a heterogeneous workforce. The Accounting Review (September): 133-156. (An experiment where participants solve anagram puzzles).
Chen, C. X., J. B. Lill and T. W. Vance. 2020. Management control system design and employees' autonomous motivation. Journal of Management Accounting Research 32(3): 71-91.
Chen, C. X., H. Yin and Y. M. Zhang. 2022. The effects of goal publicity and incentives on self-set performance goals. Journal of Management Accounting Research 34(1): 117-132.
Chen, C. X., Y. Gao, Y. Wang and S. Xue. 2020. Tailoring the weights on objective versus subjective performance measures between top management and middle managers: Evidence from performance-based equity incentive plans. Journal of Management Accounting Research 32(3): 49-70.
Chen, F. 2005. Salesforce incentives, market information, and production/inventory planning. Management Science (January): 60-75.
Chen, M., K. Su and W. Tsai. 2007. Competitive tension: The awareness-motivation-capability perspective. The Academy of Management Journal 50(1): 101-118.
Chen, Y. and L. B. Hoshower. 1998. Assessing student motivation to participate in teaching evaluations. Issues in Accounting Education (August): 531-549.
Cheng, Q., T. Luo and H. Yue. 2013. Managerial incentives and management forecast precision. The Accounting Review (September): 1575-1602.
Choi, J. 2014. Can offering a signing bonus motivate effort? Experimental evidence of the moderating effects of labor market competition. The Accounting Review (March): 545-570.
Choi, S., S. Kim, S. Kwon and J. Y. Shin. 2021. Analyst forecasts and target setting in executive annual bonus contracts. Journal of Management Accounting Research 33(2): 19-42.
Chowdhury, J. 1993. The motivational impact of sales quotas on effort. Journal of Marketing Research (February): 28-41.
Christ, M. H. and T. W. Vance. 2018. Cascading controls: The effects of managers' incentives on subordinate effort to help or harm. Accounting, Organizations and Society (65): 20-32.
Christ, M. H., S. A. Emett, S. L. Summers and D. A. Wood. 2012. The effects of preventive and detective controls on employee performance and motivation. Contemporary Accounting Research 29(2): 432-452.
Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 423-436.
Christensen, P. O., H. Frimor and F. Sabac. 2020. Real incentive effects of soft information. Contemporary Accounting Research 37(1): 514-541.
Chung, K. 2004. Corporate acquisition decisions under different strategic motivations. Advances in Management Accounting (12): 265-286.
Chung, K. H. 1968. Developing a comprehensive model of motivation and performance. The Academy of Management Journal 11(1): 63-73.
Clinton, B. D. and J. M. Kohlmeyer III. 2005. The effects of group quizzes on performance and motivation to learn: Two experiments in cooperative learning. Journal of Accounting Education 23(2): 96-116.
Collins, F. 1979. Management accounting and motivation - The relationship. Management Accounting (March): 22-26.
Connolly, T. 1976. Some conceptual and methodological issues in expectancy models of work performance motivation. Academy of Management Review: 179-186.
Coram, P. J. and M. J. Robinson. 2017. Professionalism and performance incentives in accounting firms. Accounting Horizons (March): 103-123.
Core, J. E. and H. A. Packard. 2022. Non-price and price performance vesting provisions and CEO incentives. The Accounting Review (November, Issue 7): 109-134.
Cropsey, D. V. 1955. Experiences with indirect labor incentives. N.A.C.A. Bulletin (March): 966-974.
Crossler, R. E., J. H. Long, T. M. Loraas and B. S. Trinkle. 2014. Understanding compliance with bring your own device policies utilizing protection motivation theory: Bridging the intention-behavior gap. Journal of Information Systems (Spring): 209-226.
Dai, T. 2015. Abstract from the Elwood S. Buffa Doctoral Dissertation award competition: Incentives in U.S. healthcare operations. Decision Sciences 46(2): 455-463.
Davis, S. and J. M. Kohlmeyer III. 2005. The impact of employee rank on the relationship between attitudes, motivation, and performance. Advances in Management Accounting (14): 233-252.
De Baerdemaeker, J. and W. Bruggeman. 2015. The impact of participation in strategic planning on managers' creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research (December): 1-12.
Deci, E. L. and R. M. Ryan. 1985. Intrinsic Motivation and Self-Determination in Human Behavior. New York: Plenum Press.
Demski, J. S. and G. A. Feltham. 1978. Economic incentives in budgetary control systems. The Accounting Review (April): 336-359.
Dencker, J. C. 2009. Relative bargaining power, corporate restructuring, and managerial incentives. Administrative Science Quarterly 54(3): 453-485.
Dermer, J. 1975. The interrelationship of intrinsic and extrinsic motivation. The Academy of Management Journal 18(1): 125-129.
Deutsch, M. 1962. Cooperation and trust: Some theoretical notes. In Jones, M. Editor. Nebraska Symposium on Motivation (10). University of Nebraska Press.
Dhaliwal, D. S., M. Frankel and R. Trezevant. 1994. The taxable and book income motivations for a LIFO layer liquidation. Journal of Accounting Research (Autumn): 278-289.
Douthit, J. D., P. R. Martin and M. McAllister. 2022. Charitable contribution matching and effort-elicitation. The Accounting Review (January): 213-232.
Drake, A. R., J. Wong and S. B. Salter. 2007. Empowerment, motivation, and performance: Examining the impact of feedback and incentives on nonmanagement employees. Behavioral Research In Accounting (19): 71-89.
Drake, B. and T. Mitchell. 1977. The effects of vertical and horizontal power on individual motivation and satisfaction. The Academy of Management Journal 20(4): 573-591.
Drymiotes, G. C. 2011. Information precision and manipulation incentives. Journal of Management Accounting Research (23): 231-258.
Dugan, J. R. 1968. Motivational psychology and the management accountant. Management Accounting (July): 22-25.
Durr, O., N. Markus and A. Rohlfing-Bastian. 2020. Incentives in optimally sized teams for projects with uncertain returns. Review of Accounting Studies 25(1): 313-341.
Dworkis, K. K. and S. M. Young. 2023. Adaptive narcissism, maladaptive narcissism, and the effectiveness of managerial incentives. Advances in Management Accounting (34): 1-32.
Earnest, K. R. 1979. Applying motivational theory in management accounting. Management Accounting (December): 41-44.
Ederhof, M. 2011. Incentive compensation and promotion-based incentives of mid-level managers: Evidence from a multinational corporation. The Accounting Review (January): 131-153.
Eldenburg, L. and R. Krishnan. 2003. Public versus private governance: A study of incentives and operational performance. Journal of Accounting and Economics (August): 377-404.
Elikai, F. and J. Baker. 1988. Empirical evidence on the effectiveness of quizzes as a motivational technique. Issues in Accounting Education (Fall): 248-254.
Elliott, J. A. and W. H. Shaw. 1988. Write-offs as accounting procedures to manage perceptions. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 91-119.
Emerson, M. L. 1930. The use of sales incentives to control sales and profits. N.A.C.A Bulletin (September 15): 97-108.
Erez, M. and A. Somech. 1996. Is group productivity loss the rule or the exception? Effects of culture and group-based motivation. The Academy of Management Journal 39(6): 1513-1537.
Ericson, R. F. 1962. Rationality and executive motivation. The Journal of the Academy of Management 5(1): 7-23.
Evans, M. G. 1970. Leadership and motivation: A core concept. The Academy of Management Journal 13(1): 91-102.
Fan, Q. and W. Li. 2018. Leading indicator variables and managerial incentives in a dynamic agency setting. Review of Accounting Studies 23(4): 1715-1753.
Farrell, A. M., J. O. Goh and B. J. White. 2014. The effect of performance-based incentive contracts on system 1 and system 2 processing in affective decision contexts: fMRI and behavioral evidence. The Accounting Review (November): 1979-2010.
Feltham, G., R. Indjejikian and D. Nanda. 2006. Dynamic incentives and dual-purpose accounting. Journal of Accounting and Economics (December): 417-437.
Ferris, K. R. 1977. A test of the expectancy theory of motivation in an accounting environment. The Accounting Review (July): 605-615.
Ferris, K. R. 1979. A test of the expectancy theory of motivation in an accounting environment: A response. The Accounting Review (April): 412-413.
Fessler, N. J. 2003. Experimental evidence on the links among monetary incentives, task attractiveness, and task performance. Journal of Management Accounting Research (15): 161-176.
Fitzgerald, G. M. 1946. Sensible wage incentives. N.A.C.A. Bulletin (September): 135-143.
Frank, W. G. 1972. Evaluation of wage incentives: Fixed costs, revisited. The Accounting Review (January): 155-160.
French, E. B. 1966. Perspective: The motivation of scientists and engineers. The Academy of Management Journal 9(2): 152-156.
Friedlander, F. and E. Walton. 1964. Positive and negative motivations toward work. Administrative Science Quarterly 9(2): 194-207.
Friis, I. 2020. Preservation of incentives inside the firm: A case study of a quasi-market for cost-based transfer pricing. Journal of Management Accounting Research 32(2): 137-157.
Frimor, H. 2014. Book review: Explicit and Implicit Incentives for Multiple Agents by Johathan Glover. The Accounting Review (January): 406-409.
Frischmann, P. J. and T. D. Warfield. 1999. Multiple motivations and effects: The case of trust preferred stock. Issues in Accounting Education (May): 269-284.
Funari, M. R. 1968. Salesmen's incentives - For profit's sake. Management Accounting (March): 59-62.
Galbraith, J. and L. Cummings. 1967. An empirical investigation of the motivational determinants of task performance: Interactive effects between instrumentality-valence and motivation ability. Organizational Behavior and Human Performance (2): 237-257.
Gardiner, G. S. 1974. Cognitive and motivational development in two experimental undergraduate programs in business. The Academy of Management Journal 17(2): 375-381.
Garrett, J. B., D. K. Holderness and K. J. Olsen. 2021. An experimental investigation of how self-interested organizational norms undermine prosocial motivation and influence employee effort. Journal of Information Systems (Summer): 17-36.
Gaydon, D. J. and D. M. Boyle. 2023. The effects of whistleblower program financial incentives and administration on financial managers' reporting judgments. Journal of Forensic Accounting Research 8(1): 387-404.
Geiger, M. A. and E. A. Cooper. 1996. Using expectancy theory to assess student motivation. Issues in Accounting Education (Spring): 113-129.
Geiger, M. A., E. A. Cooper, I. Hussain, B. T. O'Connell, J. Power, K. Raghunandan, D. V. Rama and G. Sanchez. 1998. Using expectancy theory to assess student motivation: An international replication. Issues in Accounting Education (February): 139-156.
Ghosh, D., A. Wu and L. Lee. 2021. Incentive instruments and the weighting of performance measures. Advances in Management Accounting (33): 209-234.
Ghoshal, S. and H. Bruch. 2003. Going beyond motivation to the power of volition. MIT Sloan Management Review (Spring): 51-57.
Gibbs, M. 2008. Discussion of Nonfinancial performance measures and promotion-based incentives. Journal of Accounting Research (May): 333-340.
Gibbs, M., K. A. Merchant, W. A. Van der Stede and M. E. Vargus. 2004. Determinants and effects of subjectivity in incentives. The Accounting Review (April): 409-436.
Glaser, B. G. 1965. "Differential association" and the institutional motivation of scientists. Administrative Science Quarterly 10(1): 82-97.
Glover, J. C. and H. H. Lin. 2018. Accounting conservatism and incentives: Intertemporal considerations. The Accounting Review (November): 181-201.
Goronzy, F. 1968. Developing a comprehensive model of motivation and performance: A methodological comment. The Academy of Management Journal 11(3): 341-342.
Grabner, I. 2014. Incentive system design in creativity-dependent firms. The Accounting Review (September): 1729-1750.
Grabner, I. and M. A. Martin. 2021. The effect of horizontal dispersion on the effectiveness of performance-based incentives. Accounting, Organizations and Society (88): 101174.
Grabner, I., J. Kunneke and F. Moers. 2020. How calibration committees can mitigate performance evaluation bias: An analysis of implicit incentives. The Accounting Review (November): 213-233.
Green, T. B. 1992. Performance and Motivation Strategies for Today's Workforce: A Guide to Expectancy Theory Applications. Greenwood Publishing Group.
Green, T. B. 1992. Performance and Motivation Strategies for Today's Workforce: A Guide to Expectancy Theory Applications. Quorum Books.
Green, T. B. 2000. Motivation Management. Quorum Books.
Green, T. B. Publication date unknown. The Belief System: The Secret to Motivation and Improved Performance: Unleash the Power of Motivation by Triggering Three Very Special Beliefs. Quorum Books.
Green, T. B. 1999 and R. T. Butkus. Motivation, Beliefs, and Organizational Transformation. Quorum Books.
Greer, W. R. Jr. 1972. Better motivation for time-constrained sequential production processes. Management Accounting (August): 15-19.
Griffin, L. 1996. The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation. Advances in Management Accounting (5): 169-187.
Griffin, L. and A. Harrell. 1991. An empirical examination of managers' motivation to implement just-in-time procedures. Journal of Management Accounting Research (3): 98-112. (Summary).
Gujarathi, M. R. 2015. Diamond Foods, Inc.: Anatomy and motivations of earnings manipulation. Issues in Accounting Education (February): 47-69.
Gunn, B., M. E. Brenner and A. Mjosund. 1968. The dynamic synthesis theory of motivation. Management Science (June.
Guo, L., B. Wong-On-Wing and G. Lui. 2012. Motivational effects of linking incentives to different measures in strategic performance measurement systems: Implications for proactive strategic behavior. Advances in Management Accounting (20): 209-240.
Haesebrouck, K., A. Van den Abbeele. and M. G. Williamson. 2021. Building trust through knowledge sharing: Implications for incentive system design. Accounting, Organizations and Society (93): 101241.
Haesebrouck, K., M. Cools and A. Van den Abbeele. 2018. Status differences and knowledge transfer: The effect of incentives. The Accounting Review (January): 213-234.
Haesebrouck, K., A. Van Den Abbeele and M. G. Williamson. 2022. Creating incentives for knowledge sharing. Strategic Finance (February): 21-22.
Hand, J. R. M., P. J. Hughes and S. E. Sefcik. 1990. Insubstance defeasances: Security price reactions and motivations. Journal of Accounting and Economics (May): 47-89.
Hao, J. P. 2021. Subjective performance evaluation and forward-looking implications: The role of supervisor incentives. Journal of Management Accounting Research 33(2): 109-127.
Harrell, A., C. Caldwell and E. Doty. 1985. Expectancy theory predictions of accounting students' academic success motivation. The Accounting Review (October): 724-735.
Harrell, A., C. Caldwell and E. Doty. 1985. Within-person expectancy theory predictions of accounting students' motivation to achieve academic success. The Accounting Review 60(4): 724-735.
Harrell, A. and M. Stahl. 1986. Additive information processing and the relationship between expectancy of success and motivational force. The Academy of Management Journal 29(2): 424-433.
Harrell, A., C. Caldwell and E. Doty. 1985. Within-person expectancy theory predictions of accounting students' motivation to achieve academic success. The Accounting Review (October): 724-735.
He, J. and H. C. Wang. 2009. Innovative knowledge assets and economic performance: The asymmetric roles of incentives and monitoring. The Academy of Management Journal 52(5): 919-938.
Hecht, G., J. L. Hobson and L. W. Wang. 2020. The effect of performance reporting frequency on employee performance. The Accounting Review (July): 199-218.
Hecht, G., V. S. Maas and M. van Rinsum. 2023. The effects of transparency and group incentives on managers' strategic promotion behavior. The Accounting Review (November): 239-260.
Heiman, V. 1990. Discussion of pressure and performance in accounting decision settings: Paradoxical effects of incentives, feedback, and justification. Journal of Accounting Research (Studies on Judgment in Accounting and Auditing): 181-186.
Hemmer, T. 1995. On the interrelation between production technology, job design, and incentives. Journal of Accounting and Economics (March-May): 209-245.
Hemmer, T. 1998. Performance measurement systems, incentives, and the optimal allocation of responsibilities. Journal of Accounting and Economics (30 June): 321-347.
Henning, K. L. and F. W. Lindahl. 1995. Implementing activity costing: The link between individual motivation and system design. Advances in Management Accounting (4): 45-62.
Herzberg, F., B. Mausner and B. B. Snyderman. 1959. The Motivation to Work. John Wiley & Sons.
Herzberg, F., B. Mausner and B. B. Snyderman. 1993. The Motivation to Work, Reprint edition. Transaction Publishers.
Herzberg, F. 2003. One more time: How do you motivate employees? Harvard Business Review (January): 87-96. (Summary).
Hesford, J. W., N. Mangin and M. Pizzini. 2020. Using fixed wages for management control: An intra-firm test of the effect of relative compensation on performance. Journal of Management Accounting Research 32(3): 137-154.
Heung, J. 2005. Profit and readiness: Motivation and its meaning for cost management in the armed services. Cost Management (May/June): 16-23.
Hochner, A. and C. S. Granrose. 1985. Sources of motivation to choose employee ownership as an alternative to job loss. The Academy of Management Journal 28(4): 860-875.
Hodge, F., P. E. Hopkins and J. Pratt. 2006. Management reporting incentives and classification credibility: The effects of reporting discretion and reputation. Accounting, Organizations and Society 31(7): 623-634.
Hofmann, C. and R. J. Indjejikian. 2021. Authority, monitoring, and incentives in hierarchies. Contemporary Accounting Research 38(3): 1643-1678.
Hofstede, G. 1980. Motivation, leadership, and organizations: Do American theories apply abroad? Organizational Dynamics (Summer): 42-63.
Holderness, D. K. Jr., K. J. Olsen and E. C. Tomlinson. 2021. Adding fuel to the fire: How non-contingent bonuses relate to entitlement and affect pursuit of worker self-interest. Journal of Forensic Accounting Research 6(1): 335-359.
Horngren, C. T. 1967. Motivation and coordination in management control systems. Management Accounting (May): 3-7.
Hua, Y. Y. Cheng and L. R. Tingting. 2020. Monetary rewards, intrinsic motivators, and work engagement in the IT-enabled sharing economy: A mixed methods investigation of internet taxi drivers. Decision Sciences 51(3): 755-785.
Hunton, J. E. and R. A. McEwen. 1997. An assessment of the relation between analysts' earnings forecast accuracy, motivational incentives and cognitive information search strategy. The Accounting Review (October): 497-515. (Retracted).
Huo, K. 2020. Performance incentives, divergent thinking training, and creative problem solving. Journal of Management Accounting Research 32(1): 159-176.
Hyun, J. M., M. MatEjka, P. Oh and T. S. Ahn. 2022. Performance targets and ex post incentive plan adjustments. Contemporary Accounting Research 39(2): 863-892.
Ikäheimo, S., J. Kallunki, S. Moilanen and E. Schiehll. 2018. Do white-collar employee incentives improve firm profitability? Journal of Management Accounting Research 30(3): 95-115.
Indjejikian, R. and D. Nanda. 1999. Dynamic incentives and responsibility accounting. Journal of Accounting and Economics (April): 177-201.
Indjejikian, R. and D. Nanda. 2003. Reply to: Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 437-441.
Indjejikian, R. J., M. Matejka and J. D. Schloetzer. 2014. Target ratcheting and incentives: Theory, evidence, and new opportunities. The Accounting Review (July): 1259-1267. (Using current performance as a basis for determining future targets).
Indjejikian, R. J., M. Matejka, K. A. Merchant and W. A. Van der Stede. 2014. Earnings targets and annual bonus incentives. The Accounting Review (July): 1227-1258.
Jaggi, B. 1979. A comment on motivational considerations in cost allocation systems: A conditioning theory approach. The Accounting Review (January): 209-214.
Jayaraman, S. and T. Milbourn. 2015. CEO equity incentives and financial misreporting: The role of auditor expertise. The Accounting Review (January): 321-350.
Johannes, J. 1948. Operating and procedural advantages of departmental group incentives. N.A.C.A. Bulletin (September 15): 69-76.
Johnson, W. B. 1979. A test of the expectancy theory of motivation in an accounting environment: A comment. The Accounting Review (April): 409-411.
Jongwoon, C. and A. Presslee. 2023. When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences. Accounting, Organizations and Society (104): 101389.
Jordan, P. C. 1986. Effects of an extrinsic reward on intrinsic motivation: A field experiment. The Academy of Management Journal 29(2): 405-412. 1987. Errata: Effects of an extrinsic reward on intrinsic motivation: A field experiment. The Academy of Management Journal 30(2): 315.
Kachelmeier, S. J., L. W. Wang and M. G. Williamson. 2019. Incentivizing the creative process: From initial quantity to eventual creativity. The Accounting Review (March): 249-266.
Kachelmeier, S. J., M. G. Williamson and X. Zhang. 2023. We're in this together: The motivational effects of tangible rewards in a group setting. Contemporary Accounting Research 40(2): 842-867.
Kanodia, C. 1993. Participative budgets as coordination and motivational devices. Journal of Accounting Research (Autumn): 172-189.
Kaplan, S. 2008. Cognition, capabilities, and incentives: Assessing firm response to the fiber-optic revolution. The Academy of Management Journal 51(4): 672-695.
Kara, M. C., M. A. Mayberry and S. G. Rane. 2023. Equity incentives and conforming tax avoidance. Contemporary Accounting Research 40(3): 1909-1936.
Karuna, C. 2007. Industry product market competition and managerial incentives. Journal of Accounting and Economics (July): 275-297.
Katzenbach, J. R. and J. A. Santamaria. 1999. Firing up the front line. Harvard Business Review (May-June): 107-117. (Summary). The authors discuss five unique practices used by the Marine Corps).
Kelly, K., D. Valtchanov and A. Webb. 2021. Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale. Accounting, Organizations and Society (89): 101196.
Kelly, K., W. Liu and A. Presslee. 2023. The interactive effect of organizational identification and reward type on reward valuation. Contemporary Accounting Research 40(3): 1733-1759.
Kemp, P. S. 1962. Accounting data for planning, motivation, and control. The Accounting Review (January): 44-50.
Klein, H. 1989. An integrated control theory model of work motivation. Academy of Management Review 14(2): 150-172.
Knisley, R. J. and H. Lin. 2022. A review of literature and experimental evidence on fraud motivation: Differentiating incentive and pressure. Journal of Forensic Accounting Research 7(1): 184-209.
Knox, B. D. 2020. Semantic processing theory could help explain the effectiveness of creativity incentives: A numerical experiment. Journal of Management Accounting Research 32(3): 155-178.
Kohlbeck, M. and X. Luo. 2019. Are CFO debt-like compensation incentives associated with financial reporting quality? Advances in Accounting: Incorporating Advances in International Accounting (45): 100413.
Kohn, A. 1993. Why incentive plans cannot work. Harvard Business Review (September-October): 54-63. (Summary).
Kominis, G. and C. R. Emmanuel. 2007. The expectancy-valence theory revisited: Developing an extended model of managerial motivation. Management Accounting Research (March): 49-75.
Kopelman, R. E. and P. H. Thompson. 1976. Boundary conditions for expectancy theory predictions of work motivation and job performance. The Academy of Management Journal 19(2): 237-258.
Kunz, A. H. and D. Pfaff. 2002. Agency theory, performance evaluation, and the hypothetical construct of intrinsic motivation. Accounting, Organizations and Society 27(3): 275-295.
Kunz, J. 2015. Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research (June): 27-46.
Kwon, Y. K. 2005. Accounting conservatism and managerial incentives. Management Science (November): 1626-1632.
Lambert, R. A., D. F. Larcker and K. Weigelt. 1993. The structure of organizational incentives. Administrative Science Quarterly 38(3): 438-461.
Lampe, J. C. and K. R. Earnest. 1984. Motivation: A key to accountant's productivity and turnover. Management Accounting (February): 50-55. (Survey).
Latham, G. P. 2006. Work Motivation: History, Theory, Research, and Practice (Foundations for Organizational Science). Sage Publications.
Latham, G. P. and T. P. Steele. 1983. The motivational effects of participation versus goal setting on performance. The Academy of Management Journal 26(3): 406-417.
Launois, J. 1969. [Photograph]: Employee motivation on a Philippine plantation. Administrative Science Quarterly 14(1): 61.
Lester, R. 2019. Made in the U.S.A.? A study of firm responses to domestic production incentives. Journal of Accounting Research (September): 1059-1114.
Li, Z., H. E. Ryan Jr. and L. Wang. 2021. Pay for outsiders: Incentive compensation for nonfamily executives in family firms. Contemporary Accounting Research 38(2): 1139-1176.
Libby, R., and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation and environment. Accounting, Organizations and Society (18): 425-450.
Libby, R. and M. G. Lipe. 1992. Incentives, effort, and the cognitive processes involved in accounting-related judgments. Journal of Accounting Research (Autumn): 249-273.
Lillis, A. M., M. A. Malina and J. Mundy. 2022. The role of subjectivity in mitigating incentive contracting risks. The Accounting Review (January): 365-388.
Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.
Lisi, I. E. 2015. Translating environmental motivations into performance: The role of environmental performance measurement systems. Management Accounting Research (December): 27-44.
Liu, Y., H. Lu and K. Veenstra. 2014. Is sin always a sin? The interaction effect of social norms and financial incentives on market participants' behavior. Accounting, Organizations and Society 39(4): 289-307.
Livdan, D. and A. Nezlobin. 2022. Incentivizing irreversible investment. The Accounting Review (March): 349-371.
Lobo, G. J., M. Neel and A. Rhodes. 2018. Accounting comparability and relative performance evaluation in CEO compensation. Review of Accounting Studies 23(3): 1137-1176.
Lourenco, S. M. 2020. Do self-reported motivators really motivate higher performance? Management Accounting Research (June): 100676.
Lourenco, S. M., J. O. Greenberg, M. Littlefield, D. W. Bates and V. G. Narayanan. 2018. The performance effect of feedback in a context of negative incentives: Evidence from a field experiment. Management Accounting Research (September): 1-14.
Luft, J. 1994. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics (September): 181-206.
Ma, M., J. Pan and S. R. Stubben. 2020. The effect of local tournament incentives on firms' performance, risk-taking decisions, and financial reporting decisions. The Accounting Review (March): 283-309.
Maiga, A. S. and F. A. Jacobs. 2003. The effects of benchmarking and incentives on organizational performance: A test of two-way interaction. Advances in Management Accounting (11): 85-107.
Martin, X., H. Seo, J. Yang, D. S. Kim and J. Martel. 2023. Earnings performance targets in annual incentive plans and management earnings guidance. The Accounting Review (July): 289-319.
Maslow, A. 1943. A theory of human motivation. Psychological Review (50): 370-396.
Maslow, A. H. 2011. Hierarchy of Needs: A Theory of Human Motivation. Published by www.all-about-psychology.com.
Mawhinney, T. C. 1979. Intrinsic x extrinsic motivation: Perspectives from behaviorism. Organizational Behavior and Human Performance (24): 411-440.
Mayberry, M., H. J. Park and T. Xu. 2021. Risk-taking incentives and earnings management: New evidence. Contemporary Accounting Research 38(4): 2723-2757.
McGraw, K. O. and J. C. McCullers. 1979. Evidence of a detrimental effect of extrinsic incentives on breaking a mental set. Journal of Experimental Social Psychology (15): 285-294.
McGregor, D. M. 1957. The human side of enterprise. Management Review (November): 22-28. Reprinted from the Proceedings of the Fifth Anniversary Convocation of the School of Industrial Management, MIT, April 9, 1957. (Summary).
McInerney, D. M. and S. Van Etten. 2004. Big Theories Revisited (Research on Sociocultural Influences on Motivation and Learning). Information Age Publishing.
Mia, L. 1988. Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society 13(5): 465-475.
Mia, L. 1989. The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note. Accounting, Organizations and Society 14(4): 347-357.
Miller, C. L., D. B. Fedor, and R. J. Ramsay. 2006. Effects of discussion of audit reviews on auditors’ motivation and performance. Behavioral Research in Accounting (18): 135-146.
Miller, F. P., A. F. Vandome and J. McBrewster, Editors. 2009. Motivation: Motivation. Drive Theory, Cognitive Dissonance, Maslow's Hierarchy of Needs, Frederick Herzberg, Self-efficacy, Equity Theory, Expectancy Theory. Alphascript Publishing.
Miller, F. P., A. F. Vandome and J. McBrewster, Editors. 2009. Motivation: Motivation. Drive Theory, Cognitive Dissonance, Maslow's Hierarchy of Needs, Frederick Herzberg, Self-efficacy, Equity Theory, Expectancy Theory. Alphascript Publishing.
Miller, T. C. and D. N. Stone . 2009. Public speaking apprehension (PSA), motivation, and affect among accounting majors: A proof-of-concept intervention. Issues in Accounting Education (August): 265-298.
Miner, J. B. 1971. Success in management consulting and the concept of eliteness motivation. The Academy of Management Journal 14(3): 367-378.
Miner, J. B. 1972. Success in management consulting and the concept of eliteness motivation: Reply. The Academy of Management Journal 15(1): 127-128.
Miner, J. B. 1980. The role of managerial and professional motivation in the career success of management professors. The Academy of Management Journal 23(3): 487-508.
Miner, J. B. and D. P. Crane. 1981. Motivation to manage and the manifestation of a managerial orientation in career planning. The Academy of Management Journal 24(3): 626-633.
Misumi, J. and F. Seki. 1971. Effects of achievement motivation on the effectiveness of leadership patterns. Administrative Science Quarterly 16(1): 51-59.
Mitchell, J. D. and P. Robinson. 1999. Motivations of Australian listed companies effecting share buy-backs. Abacus 35(1): 91-119.
Mitchell, T., A. Presslee, A. K-D. Schulz and R. A. Webb. 2022. Needs versus wants: The mental accounting and effort effects of tangible rewards. Journal of Management Accounting Research 34(1): 187-207.
Mitchell, T. R. 1973. Motivation and participation: An integration. The Academy of Management Journal 16(4): 670-679.
Murphy, M. L. 2014. Motivation and preparation can pave the path to CFO. Journal of Accountancy (November): 40-42, 44.
Myers, G. R. 1952. Timekeeping for incentives and process control. N.A.C.A. Bulletin (October): 246-253.
Newman, A. H., I. D. Tafkov and F. H. Zhou. 2020. The effects of incentive scheme and task difficulty on employees' altruistic behavior outside the firm. Contemporary Accounting Research 37(3): 1512-1535.
Nickerson, J. W. 1946. Do incentives pay? N.A.C.A. Bulletin (August 15): 1193-1201.
Nicholson, N. 2003. How to motivate your problem people. Harvard Business Review (January): 57-64. (Summary).
Nohria, N., B. Groysberg and L. Lee. 2008. Employee motivation: A powerful new model. Harvard Business Review (July-August): 78-84.
Obloj, T. and M. Sengul. 2012. Incentive life-cycles: Learning and the division of value in firms. Administrative Science Quarterly 57(2): 305-347.
Otley, D. T. 1982. Budgets and managerial motivation. Journal of General Management (8): 26-42.
Park, H. and D. Vrettos. 2015. The moderating effect of relative performance evaluation on the risk incentive properties of executives' equity portfolios. Journal of Accounting Research (December): 1055-1108.
Park, S. H. and G. R. Ungson. 1997. The effect of national culture, organizational complementarity, and economic motivation on joint venture dissolution. The Academy of Management Journal 40(2): 279-307.
Patard, A. G. 1955. Sales incentives aligned to company objectives. N.A.C.A. Bulletin (October): 204-210.
Pawliczek, A. 2021. Performance-vesting share award outcomes and CEO incentives. The Accounting Review (September): 337-364.
Peytcheva, M., A. M. Wright and B. Majoor. 2014. The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands. Behavioral Research In Accounting 26(2): 51-72.
Pfeffer, J. 1998. Six dangerous myths about pay. Harvard Business Review (May-June): 109-119. (Summary).
Pfister, J. A. and K. Lukka. 2019. Interrelation of controls for autonomous motivation: A field study of productivity gains through pressure-induced process innovation. The Accounting Review (May): 345-371.
Porac, J. 2018. Book review: B. S. Frey and J. Gallus: Honours versus Money: The Economics of Awards. Administrative Science Quarterly 63(3): NP30-NP32.
Pressiee, A., T. W. Vance and R. A. Webb. 2013. The effects of reward type on employee goal setting, goal commitment, and performance. The Accounting Review (September): 1805-1831.
Prince, T. R. 1964. The motivational assumption for accounting theory. The Accounting Review (July): 553-562.
Quinn, P. J. 2018. Shifting corporate culture: Executive stock ownership plan adoptions and incentives to meet or just beat analysts' expectations. Review of Accounting Studies 23(2): 654-685.
Raddatz, N. I., J. G. Coyne and B. S. Trinkle. 2020. Internal motivators for the protection of organizational data. Journal of Information Systems (Fall): 199-211.
Raddatz, N. I., K. Marett and B. S. Trinkle. 2020. The impact of awareness of being monitored on computer usage policy compliance: An agency view. Journal of Information Systems (Spring): 135-149.
Ram, M. M. and T. S Ramakrishnan. 1991. A decision-theory model of motivation and its usefulness in the diagnosis of management control systems. Accounting, Organizations and Society 16(2): 167-184.
Rappaport, A. 1978. Executive incentives vs. corporate growth. Harvard Business Review (July-August ): 81-88.
Rau, P. R. and J. Xu. 2013. How do ex ante severance pay contracts fit into optimal executive incentive schemes? Journal of Accounting Research (June): 631-671.
Reichelstein, S. 2000. Providing managerial incentives: Cash flows versus accrual accounting. Journal of Accounting Research (Autumn): 243-269.
Reichert, B. E. and A. Woods. 2017. Does motivational orientation impact the effectiveness of incentive contracts? Journal of Management Accounting Research 29(2): 87-103.
Reichert, B. E. and M. Sohn. 2023. The effect of using competition to induce employee effort on employee cooperation in multitask job environments. Advances in Management Accounting (34): 33-62.
Reinharth, L. and M. A. Wahba. 1975. Expectancy theory as a predictor of work motivation, effort expenditure, and job performance. The Academy of Management Journal 18(3): 520-537.
Reschke, B. P., P. Azoulay and T. E. Stuart. 2018. Status spillovers: The effect of status-conferring prizes on the allocation of attention. Administrative Science Quarterly 63(4): 819-847.
Richman, B. M. 1963. Management and the international scene: A symposium I. Managerial motivation in Soviet and Czechoslovak industries: A comparison. The Academy of Management Journal 6(2): 107-128.
Roberts, J. A., I. Hann and S. A. Slaughter. 2006. Understanding the motivations, participation, and performance of open source software developers: A longitudinal study of Apache projects. Management Science (July): 984-999.
Ronen, J. and J. L. Livingstone. 1975. An expectancy theory approach to the motivational impacts of budgets. The Accounting Review (October): 671-685.
Şabac, F. 2008. Dynamic incentives and retirement. Journal of Accounting and Economics (September): 172-200.
Saito, Y. 2019. Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance. Advances in Accounting: Incorporating Advances in International Accounting (44): 95-107.
Sayre, B. M. 1937. After incentives - What? N.A.C.A. Bulletin (January 15): 559-567.
Sayre, T. L., F. W. Rankin and N. L. Fargher. 1998. The effects of promotion incentives on delegated investment decisions: A note. Journal of Management Accounting Research (10): 313-324.
Schedlinsky, I., M. Schmidt and A. Wohrmann. 2020. Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information. Accounting, Organizations and Society (86): 101171.
Schmidt, S. M. and T. A. Kochan. 1977. Interorganizational relationships: Patterns and motivations. Administrative Science Quarterly 22(2): 220-234.
Searfoss, D. G. and R. M. Monczka. 1973. Perceived participation in the budget process and motivation to achieve the budget. The Academy of Management Journal 16(4): 541-554.
Shackell, M., J. C. Bol and J. Lill. 2021. Reversing the ratchet effect: Setting appropriate targets and communicating effectively can improve employee performance. Strategic Finance (March): 46-53.
Shah, S. K. 2006. Motivation, governance, and the viability of hybrid forms in open source software development. Management Science (July): 1000-1014.
Shalley, C. E. and G. R. Oldham. 1985. Effects of goal difficulty and expected external evaluation on intrinsic motivation: A laboratory study. The Academy of Management Journal 28(3): 628-640.
Shalley, C. E., G. R. Oldham and J. F. Porac. 1987. Effects of goal difficulty, goal-setting method, and expected external evaluation on intrinsic motivation. The Academy of Management Journal 30(3): 553-563.
Sherman, J. D. and H. L. Smith. 1984. The influence of organizational structure on intrinsic versus extrinsic motivation. The Academy of Management Journal 27(4): 877-885.
Shubik, M. 1962. Incentives, decentralized control, the assignment of joint costs, and internal pricing. Management Science (April): 325-343.
Singleton, T. M. 1978. Managerial motivation development: A study of college student leaders. The Academy of Management Journal 21(3): 493-498.
Skladany, M. 2022. Rethinking executive incentives can boost ESG performance. MIT Sloan Management Review (Fall): 1-4.
Smith, K. J., P. L. Derrick and H. Manakyan. 2012. A reevaluation and extension of the motivation and cheating model. Global Perspectives on Accounting Education (9): 1-29.
Smith, W. H. 1933. Measuring incentives for clerical service. N.A.C.A Bulletin (April 1): 1128-1146.
Snead, K. C. 1991. An application of expectancy theory to examine managers' motivation to utilize a decision support system. Abstract. Journal of Management Accounting Research (3): 213-222. (Summary).
Solbach, J., K. Moller and F. Wirnsperger. 2022. Break the link between pay and motivation. MIT Sloan Management Review (Spring): 1-7.
Sonnier, B. M. 2013. The effects of wrongdoer motivation and internal versus external reporting channel on the intention to report fraud. Journal of Forensic & Investigative Accounting 5(2): 77-113.
Southwick, L. Jr. and Stanley Zionts. 1970. Managing incentives in a poverty reduction program. Decision Sciences 1(3-4): 371-396.
Speckbacher, G. and M. Wabnegg. 2020. Incentivizing innovation: The role of knowledge exchange and distal search behavior. Accounting, Organizations and Society (86): 101142.
Spraakman, G. P. 2002. A critique of Milgrom and Roberts' treatment of incentives vs. bureaucratic controls in the British North American fur trade. Journal of Management Accounting Research (14): 135-151.
Stegemerten, G. J. 1930. The basis for wage incentives plans. N.A.C.A Bulletin (April 1): 989-1004.
Stevens, R. G. 1956. A motivation program to increase the effectiveness of accounting courses. The Accounting Review (October): 666-671.
Stice, E. K. and J. D. Stice. 2006. Motivation on day one: The use of Enron to capture student interest. Journal of Accounting Education 24(2-3): 85-96.
Stober, T. L. 1988. Discussion of incentives for accruing costs and efficiency in regulated monopolies subject to ROE constraint. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 175-181.
Stouthuysen, K., H. Slabbinck and F. Roodhooft. 2017. Formal controls and alliance performance: The effects of alliance motivation and informal controls. Management Accounting Research (December): 49-63.
Tafkov, I. D. 2013. Private and public relative performance information under different compensation contracts. The Accounting Review (January): 327-350.
Tan, J., D. C. Satin and C. W. K. Lubwama. 2013. A real-world business approach to teaching M.B.A. managerial accounting: Motivation, design, and implementation. Issues in Accounting Education (May): 375-402.
Taylor, E. Z. 2006. The effect of incentives on knowledge sharing in computer-mediated communication: An experimental investigation. Journal of Information Systems (Spring): 103-116.
The Academy of Management Journal. 1976. Erratum: Boundary conditions for expectancy theory predictions of work motivation and job performance. The Academy of Management Journal 19(4): 685.
Thomas, S. B. 2004. Comparing the performance effect of financial incentives for a simple, recurrent task. Advances in Management Accounting (13): 59-75.
Tian, Y., B. M. Tuttle and R. A. Leitch. 2018. Effort choices between group and individual tasks in mixed incentives. Journal of Management Accounting Research 30(1): 203-217.
Tian, Y., B. M. Tuttle and Y. Xu. 2016. Using incentives to overcome the negative effects of faultline conflict on individual effort. Behavioral Research In Accounting 28(1): 67-81.
Unger, O., A. Szczesny and M. Holderried. 2020. Does performance pay increase productivity? Evidence from a medical typing unit. Management Accounting Research (June): 100649.
Van der Stede, W. A., A. Wu and S. Y. Wu. 2020. An empirical analysis of employee responses to bonuses and penalties. The Accounting Review (November): 395-412.
Van Yperen, N. W. and M. Hagedoorn. 2003. Do high job demands increase intrinsic motivation or fatigue or both? The role of job control and job social support. The Academy of Management Journal 46(3): 339-348.
Vanstraelen, A. 2019. Discussion of How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research 36(1): 132-138.
Vroom, V. 1964. Work and Motivation. New York, NY: Wiley and Sons.
Vroom, V. 1994. Work and Motivation. Jossey Bass.
Vroom, G. and J. Gimeno. 2007. Ownership form, managerial incentives, and the intensity of rivalry. The Academy of Management Journal 50(4): 901-922.
Wang, L. W. and H. Yin. 2023. The effects of emotion-understanding ability and tournament incentives on supervisors' propensity to acquire subordinate-type information to use in control decisions. Accounting, Organizations and Society (107): 101425.
Wang, W. 2016. Examining the influence of the social cognitive factors and relative autonomous motivations on employees' knowledge sharing behaviors. Decision Sciences 47(3): 404-436.
Watson, J. G. and S. Barone. 1976. The self-concept, personal values, and motivational orientations of black and white managers. The Academy of Management Journal 19(1): 36-48.
Waymire, G. 1988. Discussion of write-offs as accounting procedures to manage perceptions. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 120-126.
Wolf, G. and M. Shubik. 1974. Solution concepts and psychological motivation in prisoner's dilemma games. Decision Sciences 5(2): 153-163.
Wolfe, C. and T. Loraas. 2008. Knowledge sharing: The effects of incentives, environment, and person. Journal of Information Systems (Fall): 53-76.
Wong-On-Wing, B., L. Guo and G. Lui. 2010. Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research In Accounting 22(2): 133-153.
Yoo, S. H., T. Y. Choi and D. Kim. 2021. Multitier incentive strategies for quality improvement: Case of three-tier supply chain. Decision Sciences 52(5): 1137-1168.
Young, S. M. 1988. Individual behavior: Performance, motivation, and control. In Behavioral Accounting Research, edited by K. Ferris, Columbus, OH: Century VII Publishing Company: 229-246.
Zedeck, S. 1977. An information processing model and approach to the study of motivation. Organizational Behavior and Human Performance (18): 47-77.
Zhang, L. 2003. Complementarity, task assignment, and incentives. Journal of Management Accounting Research (15): 225-246.
Zimmerman, J. L. 1987. Accounting, incentives, and the lot-sizing decision: A field study. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 268-292.