Accounting Stakeholders' Perceptions of Accountants' Job Performance and Motivation

46 Pages Posted: 10 Jul 2006

See all articles by Stephanie M. Bryant

Stephanie M. Bryant

University of South Florida - School of Accountancy

Benson Wier

Virginia Commonwealth University

Dan N. Stone

University of Kentucky - Von Allmen School of Accountancy

Date Written: June 29, 2006

Abstract

Understanding accounting stakeholders', including customers', perceptions of accountant's job performance and motivation is important to improving customer service, understanding the changing nature of accounting work, and, preparing accountants for professional practice. Herein, we compare the perceptions of three highly experienced groups of accounting stakeholders (i.e., 179 accountants, 286 customers, and 150 supervisors) of accountants' job performance and motivation at the United States Army Corps of Engineers (USACE). We also test for the presence of leniency (i.e., over-estimates of self-performance) and extrinsic incentives (EI) (i.e., overestimates of extrinsic and underestimates of intrinsic motivation among customers and supervisors) biases in stakeholders' perceptions. We find no evidence of leniency bias among accountants, no evidence of extrinsic incentives bias among customers, and, little evidence of an extrinsic incentive bias among supervisors. However, accountants' models of their job performance include predictors (i.e., task prestige, extrinsic motivation) that are not significant in other stakeholders' models. In contrast to the prediction of an EI bias, customers perceive accountants as having lower extrinsic motivation than do the participating accountants. We conclude by discussing the limitations and implications of our results and of the increasing customer focus for accounting work.

Keywords: Customers, accounting practice, job performance, motivation leniency bias, extrinsic incentives bias

JEL Classification: M12, M40, M46, M59

Suggested Citation

Bryant, Stephanie M. and Wier, Benson and Stone, Dan N., Accounting Stakeholders' Perceptions of Accountants' Job Performance and Motivation (June 29, 2006). Available at SSRN: https://ssrn.com/abstract=912994 or http://dx.doi.org/10.2139/ssrn.912994

Stephanie M. Bryant (Contact Author)

University of South Florida - School of Accountancy ( email )

4202 E. Fowler Avenue, BSN 3403
Tampa, FL 33620-5500
United States
813-974-6550 (Phone)

Benson Wier

Virginia Commonwealth University ( email )

School of Business 301 W. Main St.
Richmond, VA 23284
United States
804-828-7162 (Phone)
804-828-8884 (Fax)

Dan N. Stone

University of Kentucky - Von Allmen School of Accountancy ( email )

Lexington, KY 40506
United States
859-257-3043 (Phone)
859-257-3654 (Fax)

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