Dan N. Stone

Beyond talk: Creating autonomous motivation through self-determination theory

Many managers and academics have a passing familiarity with self-determination theory (SDT), which articulates the core principles that underlie the concept of sustainable motivation in organisations. But far fewer understand how to successfully implement a SDT intervention in the face of organisational pressure for short-term accountability and performance. We present the core principles of SDT, describe the principles that underlie successful SDT-based interventions, propose six steps (i.e. actions) that facilitate the creation of autonomous motivation, articulate the obstacles to successful implementation, and present two examples of successful organisational implementations.

Numeric and linguistic information representation in multiattribute choice

Abstract The form in which attribute values are represented is an important component of choice tasks. However, there is little evidence about the effects on decision processes of representing attribute values of alternatives numerically (i.e., as numbers) versus linguistically (i.e., as words). To investigate this issue, we conducted a process tracing study of multiattribute choice in which each of 24 participants made choices among alternative computer information systems. The number and similarity of alternatives were also manipulated to examine interactions of information representation with other task and context variables. Detailed measure of decision processes were collected through concurrent verbal protocols and computer logs generated by a mouse-driven software program. Results indicate that, relative to numbers, words lead to more alternative-based information search and less compensatory processing. We also find that the number and similarity of alternatives have important moderating influences on the effects of information representation. We conclude with implications for decision research.

Industry culture influences pseudo‐knowledge sharing: a multiple mediation analysis

Purpose – The paper seeks to extend self‐determination theory (SDT) and the triple helix model of knowledge sharing to predict that between‐industry differences in financial rewards and the quality of knowledge‐sharing motivation will explain the extent of useless, pseudo‐knowledge sharing.Design/methodology/approach – Participants are certified management accountant (CMA) survey respondents in two industries: finance, insurance, and real estate (FIRE; n=52) and higher education (n=50).Findings – Consistent with predictions, the results indicate more pseudo‐knowledge sharing occurs among FIRE than among higher‐education CMAs, and, financial incentives and the quality of knowledge‐sharing motivation fully mediate the effect of industry on pseudo‐knowledge sharing.Research limitations/implications – A larger sample, and triangulating the survey data with archival and non‐self‐reported measures, would strengthen the inferences and conclusions.Practical implications – Industry culture, through its influence o...

Succeeding in managerial accounting. Part 2: a structural equations analysis

In this paper, we explore the relationship among rank, knowledge, ability, experience, and success in managerial accounting practice. More specifically, we investigate the predictive validity of the Libby & Luft (LL industry knowledge, tacit managerial knowledge (TMK) and experience predict success for seniors; while, industry and TMK predict success for managers. The results generally support the validity of the L& L model in predicting the success of practicing managerial accountants.

Researching the Revolution: Prospects and Possibilities for the Journal of Information Systems

A summary of the recent published research suggests that the “top” academic accounting journals ignore systems and technology research topics. Fortuitously, the core focus of the Journal of Information Systems is exactly the set of accounting‐related systems and technology issues (e.g., system controls, financial implications of technology) that are underexplored in both the MIS and accounting research literatures. Accounting systems and technology research, and the Journal of Information Systems, have an optimistic future. Developing accounting systems and technology research demands that researchers both value and promote excellence while simultaneously encouraging diversity.

Accountant's tales

Abstract This essay explores the genre of didactic accounting fiction, and, the contributions to accounting scholarship of a recent novel (Collett, I.W., & Forgione, D. (1998). Costly reflections in a midas mirror . Sun Lakes: Thomas Horton & Daughters), and novella (Loebbecke, J.K. (1998a). The auditor: An instructional novella . Upper Saddle River: Prentice Hall).

Does Accounting Account for Knowledge

How can organizations best account for knowledge management? In this chapter, we explore two dimensions of this problem: (1) determinants of the value of accounting information and the economic and institutional forces that shape existing knowledge accounting (KA) efforts, and (2) a discussion of six proposed alternative methods of knowledge accounting. We conclude by arguing that KA is problematic due to the economic characteristics of knowledge.

The impact of Pascal education on debugging skill

Education in the Pascal programming language has been touted as a means of learning structured programming principles. This paper reports the results of two experiments that tested the effect of Pascal education on the debugging skills of novice programmers under timed test conditions. Results of both experiments indicate (1) that Pascal education is a better predictor of debugging performance than major, previous COBOL education, number of computer courses taken, or professional programming experience, and (2) that novice programmers who have studied Pascal demonstrate superior debugging performance regardless of program structure. Measures of program comprehension used in Experiment Two suggest that Pascal education may improve debugging performance by increasing the comprehension of program goals and plans. These results suggest that the value of structured programming techniques may be realized more in the programmers way of thinking about a program than in the creation of a structured program per se.

The Joint Influence of Evaluation Mode and Benchmark Signal on Environmental Accounting-Relevant Decisions

Abstract The assessment of environmental alternatives occurs in one of two evaluation modes: joint (JE) or separate (SE) evaluation. This study explores the combined influence of evaluation mode and the attractiveness of environmental alternatives on decisions based on non-financial environmental accounting information. General Evaluability Theory [GET; Hsee, C. K., and J. A. Zhang. 2010. “General Evaluability Theory.” Perspectives on Psychological Science 5: 343–355] predicts greater decision dependence on benchmark performance signals received in SE than JE mode. However, GET is silent on the influence of the alternatives’ attractiveness on evaluations, e.g. when available environmental alternatives all perform either superior or inferior to a benchmark case. To address this condition, we propose supplementing GET with the ‘negativity bias’, which predicts that negative signals (e.g. worse than benchmark values) receive more decision weight compared to positive signals (e.g. better than benchmark values) [Rozin, P., and E. B. Royzman. 2001. “Negativity Bias, Negativity Dominance, and Contagion.” Personality and Social Psychology Review 5 (4): 296–320]. Accordingly, this studys experiment (n = 77) manipulated evaluation mode (between-participants; JE/SE) and the alternatives’ performances relative to a benchmark (within-participants; available alternatives all better, or worse, than benchmark). Participants made investment allocations (as a proxy for performance ratings) to available factories based on factory environmental accounting performance. Participants invested less (more) in factories when factory performance was inferior (superior) to benchmarks. However, consistent with a combined GET and negativity bias prediction, this difference was more (less) pronounced in SE (JE) mode. Overall, results suggest that joining GET with a negativity bias accurately captures the joint influences of evaluation mode and benchmark signals on decisions based upon environmental accounting information. Further, decision-makers seem to adopt an asymmetric decision heuristic in evaluating environmental accounting information. Specifically, they avoid increasing decision weight on bad environmental performance information in JE compared to SE mode, but decision weights are indifferent across evaluation mode for good environmental performance information.

Cultivating Financial Mindfulness: A Dual-Process Theory

This chapter considers the cultivation of financial mindfulness in relation to a dual-process mental model, i.e., reflexive and reflective, of influences on financial attitudes and behaviors. In the proposed dual-process model, the reflexive system is energizing, passionate, impulsive, and automatic; in excess, it produces selfish, materialistic financial behaviors. The reflective system is thoughtful and deliberate; in excess, it produces financial inaction and indecision. A functional money relation obtains with moderate levels of, and balanced (λ), reflexive and reflective influences. Although sparse, evidence suggests that cultivating mindfulness strengthens a witnessing self that aids in balancing and integrating the reflexive and reflective systems. Eastern and Western paths to cultivating financial mindfulness have similarities and differences. Eastern, i.e., Buddhist, paths emphasize meditation; Western paths, largely based on psychotherapy, emphasize counseling and therapy that are sometimes combined with mindfulness exercises. Although largely unexplored, the relation of financial knowledge to mindfulness is a potentially fertile and important topic for future exploration.