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Buy One, Get One Free: Benefits of Following the Controllability Principle for Intrinsic Motivation?

Performance Measurement and Management Control: Global Issues

ISBN: 978-1-78052-910-3, eISBN: 978-1-78052-911-0

Publication date: 19 June 2012

Abstract

Purpose – The controllability principle has attracted considerable attention in performance management research. Whereas this discussion hinges centrally on a conception of human motivation, findings from psychological motivation research on intrinsic motivation have not received attention yet. Addressing this research gap, this chapter analyzes the effect of perceived controllability on extrinsic and intrinsic motivation and thereby on work effort.

Methodology/approach – We conducted a vignette study with undergraduate students of an accounting course in a German University in early 2009. Each participant was confronted with a written description of a hypothetical business situation (a vignette) on which the participants should base their further answers. These vignettes also contained a description of a remuneration system. Among other things, the degree of this remuneration system's controllability was varied from vignette to vignette. After reading the vignette each participant was instructed to answer some questions regarding his/her willingness to exert additional effort in the described situational context and the motivational reasons behind this willingness.

Findings – The study exhibits that a lack of perceived controllability has a negative impact on extrinsic, but also on intrinsic, motivation and thereby on work effort.

Originality – The findings put the current discussion into a broader perspective, as they suggests that adherence to the principle of controllability is not only warranted given the impact on extrinsic motivation as discussed in large parts of the literature but also for intrinsic motivation.

Citation

Kunz, J. and Linder, S. (2012), "Buy One, Get One Free: Benefits of Following the Controllability Principle for Intrinsic Motivation?", Davila, A., Epstein, M.J. and Manzoni, J.-F. (Ed.) Performance Measurement and Management Control: Global Issues (Studies in Managerial and Financial Accounting, Vol. 25), Emerald Group Publishing Limited, Leeds, pp. 339-362. https://doi.org/10.1108/S1479-3512(2012)0000025016

Publisher

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Emerald Group Publishing Limited

Copyright © 2012, Emerald Group Publishing Limited