Está en la página 1de 6

Intrinsic and Extrinsic Motivation and Participation in Budgeting: Antecedents and Consequences Motivasi Ekstrinsik dan Intrinsik serta

Partisipasi Anggaran

ABSTRACT:Based on Self-Determination TheorySDT; Ryan and Deci 2000b; Gagn and Deci 2005, the present research proposes and tests a motivation-based model of participation in budgeting that distinguishes among intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation for participative budgeting. The proposed model was tested using a survey conducted among managers of an international bank. The results suggest that while intrinsic motivation and autonomous extrinsic motivation for participation in budgeting are positively related to performance, controlled extrinsic motivation is negatively associated with performance. These findings highlight the importance of distinguishing among various forms of motivation in participative budgeting research and suggest that the mechanism by which the information benefits of participation in budgeting are obtained may be more complex than assumed. The results also provide evidence of the viability of using the proposed model to study commonly assumed reasons for participative budgeting within a general theoretically based framework of motivation. Berdasarkan SDT, penelitian ini mengusulkan dan menguji sebuah model motivasi dari partisipasi anggatan yang berbeda antara motivasi intrinsic, motivasi ekstrinsik otonomi, dan pengawasan motivasi ekstrinsik pada partisipasi anggaran. Perubahan model telah diuji menggunakan survey antara manajer dan bank internasional. Hasil mengusulkan bahwa motivasi instrinsik dan motivasi ekstrinsik otonomi pada partisipasi anggaran berhubungan positif terhadap kinerja, sedangkan pengawasan motivasi ekstrinsik tidak. penemuan ini menyoroti pentingnya pembeda antara macam bentuk motivasi pada riset partisipasi anggaran dan mengusulkan mekanisme dimana manfaat informasi pada partisipasi anggaran diperoleh lebih kompleks dari yang diperkirakan. Hasil juga memberikan bukti kesinambungan dari penggunaan usulan model dengan studi yang biasa diduga pertimbangannya pada partisipasi anggaran dalam teori umum yang berdasarkan kerangka motivasi. In summary, the present research examines PB from the perspective of the individual participant. It integrates the commonly assumed reasons for PB within a single framework based on motivation theory. Specifically, it studies those reasons for PB in terms of intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation. The current research also examines antecedents and the consequence of different forms of motivation for PB. Based on the motivation and the PB research literature, individual variablese.g., organization commitment and situational variablese.g., environment dynamism are postulated as antecedents of individuals different types of motivation for PB. The different types of motivation are in turn predicted to influence important consequences e.g., individuals performance. Penelitian ini meneliti partisipasi anggaran dari perspektif peserta individu. Hal tersebut terintegrasi secara umum diasumsikan pertimbangan partisipasi anggaran dalam satu kerangka berdasarkan pada teori motivasi. Secara khusus, studi pertimbangan untuk partisipasi anggaran dalam Motivasi intrinsik, motivasi ekstrinsik otonom dan pengawasan motivasi ekstrinsik. Penelitian juga mengkaji riset terdahulu dan konsekuensi dari berbagai bentuk motivasi untuk Partisipasi anggaran .

The proposed model was tested using a survey conducted among managers of an international bank. The results suggest that individuals can be both intrinsically motivated and extrinsically motivated to participate in the budgeting process. Specifically, both intrinsic motivation and autonomous extrinsic motivation are positively correlated with PB. Moreover, while intrinsic motivation and autonomous extrinsic motivation are positively associated with performance, controlled extrinsic motivation is negatively associated with performance. As for the antecedents, organizational commitment is positively associated with all forms of motivation and PB. Environmental dynamism, on the other hand, is negatively related to autonomous extrinsic motivation and PB. Model yang diusulkan diuji menggunakan survei yang dilakukan pengurus bank internasional. Hasil menunjukkan bahwa individu dapat termotivasi intrinsik dan ekstrinsik untuk berpartisipasi dalam proses penganggaran. Secara khusus, Motivasi intrinsik dan ekstrinsik otonom berkorelasi positif terhadap Partisipasi anggaran dan terlebih lagi terhadap kinerja, sedangkan motivasi ekstrinsik otonom berhubungan negatif. Seperti peneliti terdahulu, komitmen organisasi positif berhubungan dengan semua bentuk motivasi dan partisipasi anggaran. dinamisme Lingkungan, di sisi lain, berkaitan negatif dengan motivasi ekstrinsik otonom dan partisipasi anggaran. The present study has implications for both research and practice. First, the proposed model enables the study and integration of research on the reasons for PB within a theoretically based framework of motivation. Second, the finding of a differential effect of intrinsic motivation, autonomous extrinsic motivation, and controlled extrinsic motivation on performance suggests the need for further examining the various forms of motivation for PB. Third, from a practice standpoint, the findings of the present study, which focused on individual participants motivations, indicate that their view of PB may differ from that intended by top management. In particular, this suggests that the mechanism by which the information benefits of PB are obtained may be more complex than assumed. studi mengimplikasikan untuk kedua penelitian dan praktek. Pertama, usulan model memungkinkan studi dan integrasi dari penelitian pada alasan untuk partisipasi anggaran dalam sebuah teoritis yang didasarkan kerangka motivasi. Kedua, temuan dari sebuah efek dari motivasi instrinsik, motivasi ekstrinsik otonom dan pengawasan motivasi ekstrinsik pada kinerja mengusulkan kebutuhan pemeriksaan lebih lanjut berbagai bentuk motivasi untuk partisipasi anggaran. Ketiga, temuan dari studi ini, difokuskan pada motivasi peserta individu, menunjukkan bahwa pandangan mereka dari partisipasi anggaran mungkin berbeda dari yang dimaksudkan oleh manajemen tingkat atas. Khususnya, hal ini menunjukkan bahwa pada mekanisme manfaat informasi dari partisipasi anggaran yang diperoleh mungkin lebih kompleks daripada diasumsikan.The remainder of this paper is organized as follows. The following section presents the theoretical background of the study. Next, a motivation-based model of PB is proposed and hypotheses are developed. The research method is then described, followed by the results and their discussion and implications. METHOD The survey was administered to 101 managers of a large international bank in Hong Kong. Because the sample is drawn from a single organization, external validity is limited. However, the focus of the present study was on the test of a general motivation-based model of PB. Thus, although the findings of the study may not be generalizable to other organizations, it provides control over the potential confounding effect of unobserved heterogeneous practices that may be present across different firms. Sixty one percent of the participants were male. Total years of work experience at the bank ranged from four to 30 years. The participants held management positions in a variety of departments at the branch level. Total years in a managerial position ranged from less than one year to ten years. Participants age ranged from 26 to 55. None of the demographic variables was significantly related to any of the study variables.

The survey was administered during two sessions of a training seminar attended by the managers. There were 51 managers at the first session and 50 at the second. The participants were not compensated and participation was voluntary. Everyone who attended the seminar participated in the survey. No significant differences in responses were found between the two groups. Therefore, the data were combined for statistical analyses. Measurement of Variables Organizational Commitment Organizational commitment was measured using the nine positively worded items from Mowday et al.1979. A review of organizational commitment research by Ketchand and Strawser2001 indicates that the nine item version of the original questionnaire had relatively high reliability in prior studiese.g.,Price and Muller 1981; Blau 1987; Nouri and Parker 1998, and it strongly correlated with the eight-item Affective Commitment Scale developed by Meyer and Allen1984. This is consistent with findings of others e.g.,Carsten and Spector 1987;Farkas and Tetrick 1989; Settoon et al. 1996 that the six negative items in the original 15-item questionnaire measure an intent-to-quit factor. The word organization in the original instrument was replaced by the word bank. Participants were asked to respond to questions related to the degree to which they feel committed to their organizationbank. A seven point Likert scale was used, ranging from strongly disagree to strongly agree. Higher lower scores indicate a relatively higherlower commitment to the organization. Environmental Dynamism The instrument developed byDuncan1972 was used to measure environmental dynamism. This measure has been used in prior accounting studies includingFisher1996 and Chenhall and Morris1986. Participants were asked to examine a group of eight environmental characteristics generally believed to be crucial to decision-making. Two items related to government regulation impacts of government regulation and constraints from bank regulators were excluded from the analysis because different branches of the same bank all resided in Hong Kong presumably operate under similar regulatory conditions. For each characteristic, participants were asked to indicate on a five point Likert scale how often they perceived the item changed. The scale items range from 1never to 5 very often. Low high scores indicate a relatively static environmentdynamic environment. Participation in Budgeting This study used theMilani1975 instrument to measure participation. Prior studies e.g., Parker and Kyj 2006; Mia 1988; Brownell 1982 report good reliability for this scale. Participants were asked to rate their level of budget participation under each of six items on a five point Likert scale. The responses were coded so that higherlower scores reflect a relatively higherlower level of participation. Performance Performance was measured using the self-rating instrument developed byMahoney et al. 1963, 1965. This scale has been used in many accounting studies including Hall2008, Parker and Kyj2006, Marginson and Ogden2005, Chong and Chong2002, Wentzel2002, and Otley and Pollanen2000. The instrument consists of performance measures along eight dimensions, as well as an overall performance measure. Participants were asked to self-rate their performance on a scale from 1low performance to 9 high performance on each dimension and on the overall measure. According to Mahoney et al.1963, 1965, the eight dimensions of performance account for about 55 percent of managerial performance. In this

study, the regression of participants overall rating on their ratings of the eight individual dimensions resulted in 78.2 percent explained variation. Thus, the overall rating for each participant was used as the performance measure. Motivation for Participation in Budgeting In this study, the different forms of motivation were measured by assessing individuals perceived reasons for PB. A total of seven itemssee the Appendix were used. The items were derived from the list of motivational, cognitive, and value attainment factors suggested by Locke and Schweiger1979 and Locke et al.1986. The three intrinsic motivation items referred to feelings of accomplishment, personal satisfaction, and belonging resulting from the mere actof participation. In contrast, the four extrinsic motivation items referred to participation asa meansto an end. Autonomous extrinsic motivation was measured using two items that referred to PB as a means for the participant to set higher goals and to set goals on which he/she will be evaluated. The two controlled extrinsic motivation items referred to PB as a means for the participants to provide information and for the supervisors to better utilize information. Thus, while the autonomous items emphasized choice on the part of the participant, the controlled items implied external demands from the firm or the supervisor. Dalam studi ini, berbagai bentuk motivasi diukur dengan menilai perasaan individu yang dianggap pertimbangan partisipasi anggaran. Total tujuh item yang digunakan. Item yang berasal dari daftar motivasi, kognitif, dan faktor-faktor pencapaian nilai disarankan oleh Locke dan Schweiger 1979 dan Locke et al. 1986. Tiga cakupan Motivasi intrinsik yaitu prestasi, kepuasan pribadi dan sesuatu yang dihasilkan dari tindakan partisipasi. Sebaliknya, empat cakupan motivasi ekstrinsik menunjuk kepada partisipasi sebagai sesuatu yang berarti di akhir. Ekstrinsik Otonom diukur dengan menggunakan dua item yang merujuk pada partisipasi anggaran sebagai sarana bagi peserta untuk menetapkan tujuan yang lebih tinggi dan untuk menetapkan cita-cita yang akan dievaluasi. Dua cakupan pengawasan ekstrinsik motivasi menunjuk Partisipasi anggaran sebagai sarana untuk para peserta untuk memberikan informasi dan pengawas untuk lebih memanfaatkan informasi. Dengan demikian, otonom menekankan pilihan dari peserta, cakupan pengawasan menyiratkan tuntutan eksternal dari perusahaan atau penyelia. Untuk setiap tujuh alasan, peserta diminta untuk menunjukkan sejauh mana mereka setuju bahwa cakupan pertimbangan untuk berpartisipasi dalam proses penganggaran. Tanggapan yang diukur dalam skala tujuh-titik Likert mulai dari 1, sangat tidak setuju dan 7 sangat setuju. For each of the seven reasons, participants were asked to indicate the extent to which they agreed that the item was a reason for participating in the budgeting process. Responses were measured on a sevenpoint Likert scale ranging from 1, strongly disagree, to 7, strongly agree. Motivation for Participation in Budgeting and Performance The findings suggest that both intrinsic motivation and autonomous extrinsic motivation were positively related to PB and performance. This is consistent with researchfor a review, see Ryan and Deci 2000;Gagn and Deci 2005 that provides evidence that intrinsic motivation, as well as autonomous extrinsic motivation, produce positive consequences. Temuan menunjukkan bahwa Motivasi intrinsik dan motivasi ekstrinsik otonom positif berhubungan dengan Partisipasi anggaran dan kinerja. Ini konsisten dengan penelitian Ryan dan Deci 2000; Gagn dan Deci 2005 yang memberikan bukti bahwa Motivasi intrinsik, serta motivasi ekstrinsik otonom, menghasilkan konsekuensi positif. Controlled extrinsic motivation, on the other hand, was not significantly related to PB, and it was negatively associated with performance. The more participants were motivated by controlled extrinsic motivation to participate, the lower was the reported level of performance. These results indicate that there may be differences between the way individuals and the organization view PB. In particular, while

the latter intends for PB to be viewed as a means to exchange information, employees in the current sample seem to view it as controlling. They were thus motivated by controlled extrinsic motivation, which negatively affected their performance.
di sisi lain, Pengawasan motivasi ekstrinsik, tidak signifikan berkaitan dengan PB, dan bernilai negatif kaitannya dengan kinerja. Semakin peserta dimotivasi oleh pengawasan motivasi ekstrinsik untuk berpartisipasi, semakin rendah pelaporan tingkatan kinerja. Hasil ini menunjukkan bahwa mungkin ada perbedaan antara cara individu dan organisasi melihat Partisipasi anggaran. Secara khusus, keduanya melihat Partisipasi anggaran sebagai sarana untuk bertukar informasi, karyawan pada sampel tampaknya melihatnya sebagai pengendalian. Dengan demikian mereka dimotivasi oleh pengawasan motivas ekstrinsik i, yang negatif mempengaruhi kinerja mereka.

The results of this study should be interpreted in light of its limitations. First, the scales for measuring different types of motivation were conveniently constructed using reasons for PB that were described in prior research. The three scales do not fully capture the breadth of those constructs. The operationalization of extrinsic motivation, in particular, was limited to only goal settingin the case of autonomous extrinsic motivationand information reasonsin the case of controlled extrinsic motivation. Second, the study employed self-reported measures of motivation, participation, and performance. A multi-method approach would improve the validity of the findings. Third, the sample of participants was drawn from a single organization. While this provides a homogeneous sample and eliminates some of the noise associated with a crosssectional study, it also limits the generalizability of the findings. Hasil penelitian ini harus ditafsirkan dalam ruang keterbatasan. Pertama, skala untuk mengukur berbagai jenis motivasi yang nyaman dibangun menggunakan berbagai pertimbangan untuk Partisipasi anggaran dijelaskan dalam penelitian sebelumnya. Tiga skala tidak sepenuhnya menangkap luasnya konstruksi tersebut. Ireguler dari motivasi ekstrinsik, sebatas hanya tujuan pengaturan motivasi ekstrinsik otonomi dan pertimbangan informasi dalam kasus pengawasan motivasi ekstrinsik. Kedua, studi menggunakan langkah-langkah self-reported dalam ukuran motivasi, partisipasi, dan kinerja. Pendekatan multi metode akan meningkatkan validitas temuan. Ketiga, sampel peserta diambil dari satu organisasi. ini menyediakan sampel homogen dan menghilangkan yang tidak terkait dengan studi crosssectional, itu juga membatasi temuan pada umumnya.

The evidence pertaining to different types of motivations for PB suggests several possibilities for future research. First, the present study did not examine other common reasons for participation, such as to improve coordination between subunits or to reduce job-related tension Shields and Shields 1998. Future studies can investigate the extent to which these reasons reflect autonomous and controlled motivation, and their impact on performance. Second, the relationship between other antecedent variables and different forms of motivation can be studied. For example, future research can examine the impact of budget emphasis, information asymmetry, and budget based compensation on the different types of motivation. Third,Ryan and Deci2000,note that, Given the clear significance of internalization for both personal experience and behavioral and performance outcomes, the critical applied issue concerns how to promote the autonomous regulation of extrinsically motivated behaviors. Research can examine specific aspects of the participation process that lead to increased intrinsic motivation or more autonomous extrinsic motivation. Bukti yang berkaitan dengan berbagai jenis motivasi dalam Partisipasi anggaran menunjukkan beberapa kemungkinan untuk penelitian. Pertama, penelitian ini Apakah tidak memeriksa alasan umum lainnya untuk berpartisipasi, seperti meningkatkan koordinasi antara subunit atau dengan mengurangi ketegangan terkait pekerjaan. Studi masa depan dapat menyelidiki sejauh mana alasan ini mencerminkan motivasi otonom dan pengendalian yang dampaknya kepada kinerja. Kedua, hubungan antara variabel penelitian terdahulu dan bentuk yang berbeda dari motivasi dapat dipelajari. Sebagai contoh, masa depan

penelitian dapat mengkaji dampak dari anggaran penekanan, informasi asimetris, dan anggaran kompensasi berdasarkan jenis motivasi. Ketiga, mengingat jelas pentingnya internalisasi untuk pengalaman pribadi dan perilaku serta hasil kinerja, diterapkan masalah kritis menyangkut cara mempromosikan peraturan perilaku extrinsically otonom yang dimotivasi. Penelitian dapat memeriksa aspek-aspek khusus dari proses partisipasi yang mengarah kepada peningkatan Motivasi intrinsik atau motivasi ekstrinsik otonom.

While further research is needed before definitive conclusions can be drawn, the findings of the current study suggest that studying the various types of motivation for PB may be useful for understanding its effectiveness, and the cognitive mechanism by which the information benefits of PB are presumably obtained may be more complex than assumed since it may reflect controlled forms of extrinsic motivation. lebih lanjut penelitian yang diperlukan sebelum mendefinisikan kesimpulan yang dapat ditarik, temuan-temuan dari penelitian ini menunjukkan bahwa dengan mempelajari berbagai jenis motivasi dalam Partisipasi anggaran mungkin akan berguna untuk memahami efektivitas dan mekanisme kognitif dimana manfaat informasi Partisipasi anggaran yang diperoleh akan lebih kompleks daripada yang diasumsikan karena mencerminkan pengawasan bentuk motivasi ekstrinsik.