Although the factors of knowledge, ability, and the environment have received
considerable attention, research into the effects of motivation on accounting decisions
has been scant. A better understanding of the motivation variable could provide more
complete explanations of differences in decision performance. This study expands the current concept of motivation in the accounting literature and demonstrates how
motivation and the environment interact to affect knowledge acquisition and decision
performance in an accounting task.
This chapter is divided into four sections. First, the use of extrinsic incentives in accounting to manipulate motivation will be discussed. Second, a distinction will be made between intrinsic and extrinsic motivation. Finally, the research question will be
defined, followed by a statement of purpose.
Although the factors of knowledge, ability, and the environment have receivedconsiderable attention, research into the effects of motivation on accounting decisionshas been scant. A better understanding of the motivation variable could provide morecomplete explanations of differences in decision performance. This study expands the current concept of motivation in the accounting literature and demonstrates howmotivation and the environment interact to affect knowledge acquisition and decisionperformance in an accounting task.This chapter is divided into four sections. First, the use of extrinsic incentives in accounting to manipulate motivation will be discussed. Second, a distinction will be made between intrinsic and extrinsic motivation. Finally, the research question will bedefined, followed by a statement of purpose.
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