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March 18, 2026The Accounting Review

A Test of the Expectancy Theory of Motivation in An Accounting Environment: A Comment.

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Authors

WJW. Bruce JohnsonUniversity of Wisconsin–Madison

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Overview

Field study tests expectancy theory predictions about job performance and satisfaction in accounting, indicating the need for further research.

Key Points

  • This study aims to validate expectancy theory predictions regarding job performance and satisfaction in public accounting.
  • Field study in a public accounting environment
  • Between-subjects research design
  • Correlations between expectance valence scores and job satisfaction
  • Expectancy models predicted job satisfaction for audit staff accountants
  • Correlations were significantly different from other settings
  • Predictions about job performance levels were questioned in accounting context

Cite This Study

W. Bruce Johnson (1979) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a33a7https://doi.org/10.2308/tar-4482655
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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.1977
  2. 2A Test of the Expectancy Theory of Motivation in An Accounting Environment: A Response.1979
  3. 3Using Expectancy Theory to Assess Student Motivation.1996
  4. 4Within-Person Expectancy Theory Predictions of Accounting Students' Motivation to Achieve Academic Success.1985
  5. 5Expectancy Theory in a Budgetary Setting: A Reply.1979