Performance Evaluation and Directed Job Effort: Model Development and Analysis in a CPA Firm Setting

Abstract

A number of recent studies in the accounting literature have dealt with the motivation of Certified Public Accountants (CPAs).' These studies are based on the premise that an individual's motivation to exert job effort combines with an individual's ability to determine actual job performance. At this time, we know very little about the factors which influence the motivation of CPAs. Several authors in accounting (Ferris [1977], Maher et al. [1976], Ross and Bomeli [1971]) as well as in psychology (Campbell et al. [1970]) have suggested that an expectancy theory of motivation (Vroom [1964]) provides a useful framework for analyzing the factors which motivate individuals. Although the correlations between expectancy model predictions and measures of performance motivation are usually significant, sizable variance remains unexplained (Mitchell [1974], Turney [1974]). Error variance probably contributes to the relatively low predictive power, but it is also likely that much of the unexplained variance can be attributed to variables not included in the traditional expectancy models (Pritchard and Sanders [1973], Turney [1974]). As stated by Kopelman and Thomson [1976, p. 255]: So long as