Modeling effort decisions with behavioral decision theory: Toward an individual differences model of expectancy theory

Stahl, Michael J.; Harrell, Adrian M.

doi:10.1016/0030-5073(81)90026-x

Cited by 89 publications

(65 citation statements)

References 43 publications

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“…Although earlier versions of the expectancy model in the organisational psychology literature have experimented with both additive and multiplicative models (Fusilier et al, 1984;Stahl and Harrell, 1981;Reinharth and Wahba, 1976), the proposed model posits an additive combination of the determinants of managerial motivation. This is consistent with Griffin and Harrell (1991) who argue that ".…”

Section: Development Of the Expectancy Modelmentioning

confidence: 97%

The expectancy–valence theory revisited: Developing an extended model of managerial motivation

Kominis

Emmanuel

2007

Management Accounting Research

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Section: Development Of the Expectancy Modelmentioning

confidence: 97%

The expectancy–valence theory revisited: Developing an extended model of managerial motivation

Kominis

Emmanuel

2007

Management Accounting Research

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“…It has also been conclusive in explaining student motivation to participate in peer (Chen and Lou 2004) and teaching evaluations (Chen and Hoshower 1998), and to exert academic effort (Stahl and Harrell 1981, Harrell et al 1985, Geiger et al 1998, Campbell et al 2003). In addition, it has been used to predict accountants' migration intentions (Dillard 1979).…”

Section: Theoretical Frameworkmentioning

confidence: 95%

Practitioners' participation in the accounting standard-setting process

Durocher

Fortin

2011

Accounting and Business Research

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Constituents' participation in standard-setting processes is seen as a key indicator of a standard setter's legitimacy. While previous research has mainly examined corporate economic determinants of participation, limited evidence exists on practitioners' motivations to become involved in developing accounting standards. This study uses expectancy theory to explain practitioners' intentions to participate in the standard-setting process in the context of the development of financial reporting standards for private enterprises in Canada. The results suggest that the variables of the expectancy valence model are determinant of the attractiveness of becoming involved in the standard-setting process by submitting a comment letter, and the variables of the expectancy force model are determinant of a practitioner's behavioural intentions to participate in the standard-setting process.

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“…Matsui and Ikeda (1976) found, through their study of effectiveness of self-generation outcome in expectancy theory, that the theory was more likely to be supported if the researcher allowed the subjects to generate their own list of outcomes. Although some empirical research supported the multiplicative calculation of the motivational force, others (Stahl & Harrell, 1981) insisted that the original model generated an unnecessary complexity by using the multiplicative formula. The difficulty of distinguishing between the concept of effort and the concept of performance in the respondent's behaviour cycle was also highlighted (Thierry, 1998).…”

Section: Expectancy Theorymentioning

confidence: 99%