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March 18, 2026The Accounting Review

A Test of the Expectancy Theory of Motivation in an Accounting Environment.

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Authors

KFKenneth R. Ferris

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Overview

A study tests the impact of expectancy theory on job satisfaction and performance in accounting firms, indicating mixed support.

Key Points

  • The research aims to evaluate the effectiveness of expectancy theory in predicting motivation and performance among accountants.
  • Sampled staff accountants from two major public accounting firms.
  • Assessed the relationship between expectancy models and job performance.
  • Measured job satisfaction levels among accountants.
  • Expectancy models were weak predictors of audit staff performance.
  • The models significantly predicted employee job satisfaction despite their limitations.

Cite This Study

Kenneth R. Ferris (1977) studied this question.

synapsesocial.com/papers/69ba423c4e9516ffd37a259chttps://doi.org/10.2308/tar-4498275
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1A Test of the Expectancy Theory of Motivation in An Accounting Environment: A Comment.1979
  2. 2A Test of the Expectancy Theory of Motivation in An Accounting Environment: A Response.1979
  3. 3Within-Person Expectancy Theory Predictions of Accounting Students' Motivation to Achieve Academic Success.1985
  4. 4Using Expectancy Theory to Assess Student Motivation.1996
  5. 5Expectancy Theory in a Budgetary Setting: A Reply.1979