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Based on Self-Determination Theory (SDT; Ryan and Deci 2000b; Gagne´ and Deci 2005), the present research proposes and tests a motivation-based model of participation in budgeting that distinguishes among intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation for participative budgeting. The proposed model was tested using a survey conducted among managers of an international bank. The results suggest that while intrinsic motivation and autonomous extrinsic motivation for participation in budgeting are positively related to performance, controlled extrinsic motivation is negatively associated with performance. These findings highlight the importance of distinguishing among various forms of motivation in participative budgeting research and suggest that the mechanism by which the information benefits of participation in budgeting are obtained may be more complex than assumed. The results also provide evidence of the viability of using the proposed model to study commonly assumed reasons for participative budgeting within a general theoretically based framework of motivation.

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If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services. AbstractPurpose -The purpose of this study is to examine whether the three principles in the SysTrust w service converge on a single construct to measure potential users' trust in the reliability of a system, and whether trust in the reliability of a system, as defined by the three SysTrust principles, affects potential users' intent to use the system. Design/methodology/approach -In this study, the authors provide potential users with hands-on experience with the online accounting system offered by Oracle Small Business Suites w . The authors subsequently assess their perception of the extent to which the system meets the three SysTrust principles, and their intent to use the system. Findings -The results show that potential users' perceptions of the three SysTrust principles converge on one factor, suggesting that they are indicative of the trust in system reliability as proposed by the AICPA and CICA. Moreover, the study shows that trust in system reliability, as defined by the three SysTrust principles, influences potential users' intent to adopt an online system. Originality/value -This study is the only one to provide evidence that the SysTrust principles provide a valid means to holistically assess system reliability as needed by potential users of a system. This study also extends the Technology Acceptance Model (TAM) by including two unique trust components in the examination of online behaviors. The extended TAM shows that potential users' trust in system reliability and their trust in the internet interactively influence the intentions of these users to adopt online systems.