MODELING MANAGERS' EFFORT‐LEVEL DECISIONS FOR A WITHIN‐PERSONS EXAMINATION OF EXPECTANCY THEORY IN A BUDGET SETTING
采用个体内决策建模方法，检验期望理论在预算环境中的适用性，质疑了当前可达到成本标准具有独特激励特性的观点，并引入创新性的动机力量测量方法。
ABSTRACT Ronen and Livingstone [42] have proposed that expectancy theory can provide a unifying framework for accounting research aimed at the motivational impact of budgets on managers. Unfortunately, researchers attempting to use this approach have employed an inappropriate across‐persons methodology. This paper uses the decision modeling approach we recently developed [48] to provide a within‐persons examination of Vroom's force model in a budget setting. An examination of two hypotheses questions the belief expressed in the budget literature to the effect that the use of currently attainable cost standards results in a cost budget with unique motivating characteristics. Strengths of this research are the use of the within‐persons approach and the use of an innovative measure of motivational force.