Accounting for Professional Accountants' Dysfunctional Knowledge Sharing: A Self-Determination Theory Perspective

2017 ◽  
Vol 32 (1) ◽  
pp. 45-65
Author(s):  
R. Cameron Cockrell ◽  
Dan N. Stone ◽  
Benson Wier

ABSTRACT Investigating how and why accounting professionals share useless and harmful knowledge challenges designers of accounting systems and organizational leaders. In this paper, we extend self-determination theory (SDT) to investigate the influence of financial incentives on (1) harmful, and (2) masked, i.e., organizationally useless, knowledge sharing (KS) among accounting professionals (n = 428) by adapting measures from SDT to the professional accounting context. Although self-disclosed dysfunctional KS is infrequent in our sample, the results indicate that, consistent with the predictions of our extension of SDT, accountants with higher controlled (higher autonomous) motivation are more (less) influenced by financial incentives and engage in more (less) dysfunctional KS. Data Availability: Contact the authors.

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Su-Ying Wu ◽  
Wei-Tsong Wang ◽  
Yu-Han Hsieh

PurposeThis study examines the role of user psychological empowerment (PE) as a specific type of PE in the context of using health information systems (HIS) and incorporates the contribution of autonomous motivation and knowledge sharing intention (KSI) to the resolution of the key dynamics of interpersonal knowledge sharing behavior (KSB) in healthcare organizations.Design/methodology/approachFor the data analysis, survey data were collected from 350 employees at three large teaching hospitals in Taiwan. In this study, the partial least squares technique was used with SmartPLS 3.3 software to validate the research model.FindingsUser PE had significant positive effects on autonomous motivation, KSI and KSB. Additionally, autonomous motivation positively affected KSB directly and indirectly via KSI.Practical implicationsInsights into motivation (e.g. user PE and autonomous motivation) play a key role in driving KSI and lead to effective KSB, which aids managers in tailoring their efforts to foster knowledge dissemination and enhance organizational performance.Originality/valueWhile finding ways to encourage employees to share knowledge with one another in an organization is an important task, there exists a lack of understanding as to how this task can be accomplished in the context of healthcare organizations. This study is the first to specifically address this issue from a perspective integrating PE and self-determination theory while also incorporating the HIS context with population-specific measures (healthcare organizations) to expand the application of empowerment theory to the information system domain.


2021 ◽  
Vol 33 (6) ◽  
pp. 1-27
Author(s):  
Wei-Tsong Wang ◽  
Wei-Ming Ou ◽  
Wei-Chi Chiu

Studies that specifically discuss the formation of autonomous motivations of users of social networking services (SNSs) and how such motivation influences SNS user intention to disclose personal location-related information (PLRI) are absent from the literature. Consequently, this study, based on the self-determination theory and the information system success (ISS) model, investigates the relationships among key system-related quality factors, SNS users’ autonomous motivations and user satisfaction regarding an SNS, and their intentions to disclose PLRI. Survey data collected from 514 students at six universities were analyzed to validate our research model. Research results show that three system-related quality factors have different influences on user satisfaction and autonomous motivation, while both autonomous motivation and user satisfaction are significant antecedents of user intention to disclose PLRI. The research results have extended the application and advanced the understanding of ISS model and self-determination theory in the context of SNS.


2021 ◽  
Vol 17 (2) ◽  
pp. 23-49
Author(s):  
Siwei Sun ◽  
Fangyu Zhang ◽  
Victor Chang

As an essential group in knowledge innovation, researchers are encouraged to exchange ideas with each other for further brainstorm through advanced communication technology. However, efficient online knowledge sharing among researchers is still limited. Although past literature proposes a series of motivators of online knowledge sharing, the differences in the effects of motivators remain in dispute. Thus, it is time to understand how motivators influence each other and inspire scientists to share knowledge and promote virtual communities. Based on the self-determination theory, this study proposes a model with several factors and analyze 301 Chinese researchers' data in an online WeChat cross-disciplinary research community by adopting SmartPls 2.0 and SPSS 22. The results reveal the effects of several antecedents and mediating effects of altruism and knowledge sharing behavior and report the differences of results among different demographic groups. This study enriches the literature in knowledge sharing on social media and proposes further research points to researchers and useful advice to practitioners.


2016 ◽  
Author(s):  
Minna Stenius ◽  
Nelli Hankonen ◽  
Niklas Ravaja ◽  
Ari Haukkala

Author(s):  
Edward L. Deci ◽  
Richard M. Ryan

Self-determination theory maintains and has provided empirical support for the proposition that all human beings have fundamental psychological needs to be competent, autonomous, and related to others. Satisfaction of these basic needs facilitates people's autonomous motivation (i.e., acting with a sense of full endorsement and volition), whereas thwarting the needs promotes controlled motivation (i.e., feeling pressured to behave in particular ways) or being amotivated (i.e., lacking intentionality). Satisfying these basic needs and acting autonomously have been consistently shown to be associated with psychological health and effective performance. Social contexts within which people operate, however proximal (e.g., a family or workgroup) or distal (e.g., a cultural value or economic system), affect their need satisfaction and type of motivation, thus affecting their wellness and effectiveness. Social contexts also affect whether people's life goals or aspirations tend to be more intrinsic or more extrinsic, and that in turn affects important life outcomes.


2015 ◽  
Vol 31 (2) ◽  
pp. 223-247 ◽  
Author(s):  
Haya Kaplan ◽  
Nir Madjar

AbstractPromoting pro-environmental behaviours (PEBs) among students is a major concern for educators. The present article presents an educational program based on a self-determination theory framework (SDT; Deci & Ryan, 2000) and a study demonstrating that working according to the theoretical principles presented in the program leads to the desired outcomes. The primary aim of the study was to test whether a hypothesised model in which autonomy support by students’ parents and moderators in a large-scale intervention program would be associated with autonomous motivation, which would in turn lead to PEBs, over and above the contributions of the students’ self-perceived competence and relatedness. The participants were 102 Bedouin high-school students (Grades 8 to 10) sampled from a cultural background characterised by a collectivist-hierarchical society in Israel. The results, based on structural equation modelling, indicated that moderators and parental autonomy support, as well as self-perceived relatedness and competence, were associated with students’ autonomous motivation, which in turn was associated with pro-environmental behaviours (including cleaning behaviours, activism, and preserving behaviours). The study supported the hypothesised model and demonstrated that SDT can be utilised as a theoretical framework for educational programs aimed at improving students’ self-determined PEBs.


2009 ◽  
Vol 7 (2) ◽  
pp. 253-262 ◽  
Author(s):  
Valery I. Chirkov

In this article I highlight recent (published after 2000) cross-cultural studies on the role of autonomous academic motivation and autonomy support in students' cognitive and psychological development. The self-determination theory (SDT) thesis of a universal beneficial role of autonomous motivation is supported by numerous empirical results from educational researchers from diverse educational settings around the world. These results are discussed in terms of the importance of recognizing students' basic needs for autonomy in learning environments, and the cultural deterministic models of socio-cultural differences that have obscured that need. Studies within the SDT provide strong psychological evidence to support a more interactive, multidimensional picture of human nature in various sociocultural contexts.


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