Management Accounting: Understanding Motivation Theories

This article discusses the concept of motivation and its different types, including intrinsic and extrinsic motivation, self-determination theory, Maslow's hierarchy of needs, and expectancy theory. It also explores the effects of each type of motivation on job performance.

Running head: MANAGEMENT ACCOUNTING
1
Management Accounting
Name:
Institution:
Date:

MANAGEMENT ACCOUNTING
What is Motivation?
From the etymological point of view, the word Motivation is composed of the Latin Motivus
(movement) and the suffix -ción (action and effect). Motivation is a set of internal or external
factors that determine in part the actions of a person. (Meaning of Motivation in the
dictionary of the Royal Spanish Academy)
Going into the psychological aspect of the concept one of the most basic definitions, but at
the same time more complete, of motivation is (Bubeck, & Thieken, 2017). Motivation is an
internal state that encourages, directs and maintains behavior, there are five motivational
principles, namely:
Principle of the experience. Relating an experience that has been pleasant to us with what we
intended to achieve can be very motivating, that experience can refer both to some previously
lived experience and to some novel experience that we can carry out by managing it sensory.
A motive is something that is a value to someone. The motivation, then, is constituted by the
set of values that make a subject "get up and running" for its achievement. The motivation
causes us to get out of indifference to try to achieve the intended goal. There is no difference
between motive and value: it motivates what is worth for each subject.
In this approach to the concept of motivation are the following theories;
Extrinsic Motivation
Extrinsic motivation is the behavior that is driven by rewards that are external which includes
money, praise, fame and grades. It arises from external ambition of a person which is
fundamentally different from intrinsic motivation (Crossler, & Trinkle, 2014). An example is
reading in an examination in order to get a good grade in class. Even if a task is not inwardly

MANAGEMENT ACCOUNTING
rewarding, people in extrinsic motivation will continue doing it not because of the internal
satisfaction but because of the reward that comes with the action. A paycheck is the best form
of extrinsic motivation where employees work hard to get the monthly salaries or the daily or
weekly wages. For extrinsic motivation, it involves tangible or psychological rewards in
engaging activities. Money and trophies are good examples of extrinsic motivation. A person
can work in an activity that he does not totally enjoy but will do it religiously because of the
salary or the trophy that comes after completing the work. These are tangible rewards.
Psychological rewards include public acclaim and praise (Deci, & Ryan,2014). A mention
after work by your senior shows that one has done well and usually feels like a reward of
praise or acclaim bt the seniors. The person may feel motivated.
Effect: Extrinsic motivation is very effective. People do a lot of work in order to get salaries
and wages. Without that few people would work as required. It increases motivation.
Intrinsic motivation
It is a form of reward that comes from within. It is an energizing behavior that is mostly a
reward from an individual’s own will and any activity that is at hand. This is a reward that is
from a passionate point of view. It is doing what one loves to feel good deep within. No
external reward is necessary for a person to feel motivated. Many behavioral scientists have
noted that the reward is usually the behavior itself. It is not true that most real world
behaviors come from intrinsic energy. It has been shown that from intrinsic motivation, there
is more confidence, excitement, creativity, high self-esteem and enhanced performance.
Intrinsic motivation is more efficient and rewarding than external motivation (Doane, &
Kelley, 2016). It is different from external motivation since it deals with inside the body
motivation. Intrinsic motivation can predominate in a real world and is attainable in everyday
motivated state. Performance contingent rewards are a way to bolster intrinsic motivation. It

MANAGEMENT ACCOUNTING
can be used in classrooms and job to ensure that the performance is bolstered heavily by
motivating intrinsically. It is the opposite of extrinsic motivation.
Effect: in a job setting the best motivating factor is the inner drive which is intrinsic
motivation.
Self- determination theory
Transcendent motivation: the effort is carried out in order to satisfy other people, whether due
to their need, our ethical values or the principle of solidarity. The most common example of
this type of motivation is the case of collaboration with NGOs or activities to help others.
The ability to motivate oneself is that force that demands a special effort or persistence to
undertake that which we seek; we do it because we really want to do it, for the pleasure of
doing it, for the results that we hope to obtain, because our internal values throw us towards it
(Nuttin, 2014).
Maslow’s Needs hierarchy
This is a psychological behavioral theory in which a human need is comprised by motivating
factors in five tiers. They are referred to as hierarchical levels within a pyramid. In a working
environment and indeed in any human motivating factor, people are motivated to need certain
needs before others. In Maslow’s, the most basic thing is physical survivor that is the basic
need. The second step consist of safety needs and that is security and safety. The third is a
sense of belonging and love needs which includes intimate relationships and friends. The
fourth step is the esteem needs and a prestige feeling of accomplishment while the last is the
self-actualization part of achieving ones full potential (Elliot, & Yeager,2017). .

MANAGEMENT ACCOUNTING
Effect: For a job performance, the CEO in an organization is at the self-actualization level
while other employees are lower in the Maslow’s depending on the position in the job.
Expectancy theory
It is a behavioral theory in which an individual will behave in a certain manner due to what is
expected in a selected behavior. The motivation is a cognitive theory in which the selection of
the behavior is determined by a desirable outcome. The choice is done before making the
ultimate selection. It is a mental process regarding choices. It says that an organization needs
to relate rewards directly to performance (Vandenabeele, & Coursey, 2015). It ensures that
rewards brings results in a workplace setting. The individual or employees in a job makes
choices based on how the results are going to match up with the results.
Effect: In this theory an employee who performs well chooses to be rewarded well.
Conclusion
In short, motivation is: the will to make an effort aimed at reaching some goals, conditioned
by the capacity of the effort to satisfy some personal need. It is the inner motor that drives us
towards what we want. It is the ability to give oneself the reasons, impulse, enthusiasm and
interest needed to perform a specific action or a certain behavior. The motivation is the
attitude or positive disposition to undertake the plans or goals that we have foreseen; in other
words, it is the energy that drives us to move (Gaston, & Prapavessis,2014)..
And in Goleman's words, "We all have our own ability to self-motivate ourselves".

MANAGEMENT ACCOUNTING
References
Bubeck, P., Wouter Botzen, W. J., Laudan, J., Aerts, J. C., & Thieken, A. H. (2017). Insights
into Flood‐Coping Appraisals of Protection Motivation Theory: Empirical Evidence from
Germany and France. Risk Analysis.
Crossler, R. E., Long, J. H., Loraas, T. M., & Trinkle, B. S. (2014). Understanding
compliance with bring your own device policies utilizing protection motivation theory:
Bridging the intention-behavior gap. Journal of Information Systems, 28(1), 209-226.
Deci, E. L., & Ryan, R. M. (2014). Autonomy and need satisfaction in close relationships:
Relationships motivation theory. In Human motivation and interpersonal relationships(pp.
53-73). Springer, Dordrecht.
Doane, A. N., Boothe, L. G., Pearson, M. R., & Kelley, M. L. (2016). Risky electronic
communication behaviors and cyberbullying victimization: An application of Protection
Motivation Theory. Computers in Human Behavior, 60, 508-513.
Elliot, A. J., Dweck, C. S., & Yeager, D. S. (Eds.). (2017). Handbook of Competence and
Motivation: Theory and Application. Guilford Publications.
Gaston, A., & Prapavessis, H. (2014). Using a combined protection motivation theory and
health action process approach intervention to promote exercise during pregnancy. Journal of
Behavioral Medicine, 37(2), 173-184.
Nuttin, J. (2014). Future time perspective and motivation: Theory and research method.
Psychology Press.

MANAGEMENT ACCOUNTING
Vandenabeele, W., & Coursey, D. (2015). Open Conference Systems Construct validity of
public service motivation in four public sub-sectors: multi-group analyses with civil servants,
teachers, police officers and nurses to assess the scope of the theory.