scholarly journals The Role of the External Accountant in Business Planning for Starters: Perspective of the Self-Determination Theory

2021 ◽  
Vol 13 (6) ◽  
pp. 3014
Author(s):  
Stefanie De Bruyckere ◽  
Patricia Everaert
Keyword(s):  
Business Plan ◽  
Self Determination Theory ◽  
The Self ◽  
Self Determination ◽  
Business Planning ◽  
High Quality ◽  
Planning Stage ◽  
Important Challenge

The objective of this study was to gain more insight into the value of business planning for starters and to better understand the role of the external accountant in the planning stage. In particular, survey research was conducted to capture both the quality of the business plan and its effectiveness as perceived by the starter. To unravel the underlying reasons behind the development of a business plan, the framework of the self-determination theory (SDT) was used and adapted to this context. SDT proposes a continuum that distinguishes four types of motivation, ranging from external motivation (i.e., developing a business plan because of a legal obligation) to intrinsic motivation (i.e., developing a business plan because of a personal interest). The results, based on 283 surveys of Belgian starters, showed a relationship between the type of motivation and the quality of the business plan. Entrepreneurs with high introjected or high identified motivation seem to develop a high-quality business plan. This high-quality business plan enables entrepreneurs to increase their effectiveness. Furthermore, entrepreneurs who consulted an accountant during the business planning stage perceived the quality of their business plan as higher than entrepreneurs who did not get advice from an accountant. These findings presuppose an important challenge for external accountants, as their business advice supports entrepreneurs in anticipating “the unexpected”, which subsequently empowers them to monitor their business effectively.

Revisiting the Use of Cash Rewards in the Workplace: Evidence of Their Differential Impact on Employees’ Experiences in Three Samples Using Self-Determination Theory

2019 ◽  
Vol 51 (3) ◽  
pp. 92-111
Author(s):  
Anaïs Thibault Landry ◽  
Jacques Forest ◽  
Drea Zigarmi
Keyword(s):  
Self Determination Theory ◽  
Psychological Needs ◽  
Self Determination ◽  
Practical Relevance ◽  
Differential Impact ◽  
Three Samples ◽  
The World ◽  
Roll Out

Using self-determination theory, this research sheds light on the role of different subjective, or functional, meanings of cash rewards on employees’ functioning. Based on three samples of workers from across the world in a variety of industries, the current research provides empirical evidence that cash rewards perceived as having an informative meaning positively contribute to their psychological needs, which leads to better functioning, whereas cash rewards perceived as having a controlling meaning negatively contributed to their psychological needs, which is then associated with suboptimal functioning. These findings highlight the theoretical and practical relevance of considering employees’ perceptions to understand the influence of cash reward programs on their commitment, quality of motivation and behaviors in the workplace as well as to better design these programs, including their roll out strategies, if organizations set those in place to drive healthier forms of motivation and commitment.

scholarly journals Understanding the Motivational Dynamics Among Unemployed Individuals: Refreshing Insights from the Self-Determination Theory Perspective

2014 ◽  
Author(s):  
Maarten Vansteenkiste ◽  
Anja Van den Broeck
Keyword(s):  
Social Context ◽  
Job Search ◽  
Self Determination Theory ◽  
The Self ◽  
Self Determination ◽  
Basic Principles ◽  
Human Motivation ◽  
The Social ◽  
Similarities And Differences

Although the role of motivation has been emphasized in the field of unemployment and job search, the motivational dynamics underlying unemployed individuals’ behavior have not yet received the attention they deserve. In this chapter, we present a motivational perspective grounded in self-determination theory (SDT), a macrotheory focusing on human motivation in the social context. We discuss basic principles of SDT and formulate seven propositions that have direct relevance for the fields of unemployment and job search. In discussing these propositions, we elucidate similarities and differences between SDT and various frameworks in the unemployment and job search literature and cover the available empirical evidence in the realm of SDT in these fields. Given that the literatures on job search and unemployment have been developed fairly independently, we conclude that SDT represents a promising theory to bridge these two fields and may equally provide useful guidelines for practitioners in the field.

scholarly journals Have you been exercising lately? Testing the role of past behavior on exercise adherence

2019 ◽  
pp. 135910531987824 ◽  
Author(s):  
Filipe Rodrigues ◽  
Diogo S Teixeira ◽  
Luís Cid ◽  
Diogo Monteiro
Keyword(s):  
Direct Effect ◽  
Indirect Effect ◽  
Exercise Adherence ◽  
Total Sample ◽  
Self Determination Theory ◽  
The Self ◽  
Self Determination ◽  
Past Behavior ◽  
Future Behavior

The purpose of this study was to test the effect of past behavior on future behavior, considering the motivational sequence proposed by the self-determination theory. The total sample was formed by 293 exercisers aged between 18 and 65 ( M = 36.57 ±  SD = 11.25) years. Participants completed a multi-section survey of motivational, emotional and cognitive-related variables, and exercise adherence was measured using computer records. Past behavior was found to offset the direct effect of intention on future behavior and the indirect effect of all other variables under analysis on intention, acting as a “buffer” variable for experienced gym members.

scholarly journals De Zelf-Determinatie Theorie: kwalitatief goed motiveren op de werkvloer

2009 ◽  
Vol 22 (4) ◽  
Author(s):  
Anja Van den Broeck ◽  
Maarten Vansteenkiste ◽  
Hans De Witte ◽  
Willy Lens ◽  
Maarten Andriessen
Keyword(s):  
Work Motivation ◽  
Self Determination Theory ◽  
The Self ◽  
Self Determination ◽  
Quality Of Work ◽  
Optimal Functioning ◽  
Positive Work ◽  
Theoretical Developments ◽  
Positive Concept

Self-Determination Theory: about the quality of work motivation Self-Determination Theory: about the quality of work motivation A. van den Broeck, H. de Witte, M. Vansteenkiste, W. Lens & M. Andriessen, Gedrag & Organisatie, volume 22, November 2009, nr. 4, pp. 316-335. The call for a positive psychology has stimulated research on optimal functioning both in general and in the context of work. The Self-Determination Theory (SDT) might provide a useful framework in which positive work and organisational psychology can be grounded and might stimulate theoretical developments in this field. Starting from a positive concept of man, ZDT reflects upon different aspects of motivation. In the current paper, we describe ZDT and touch upon its relationships with other, and perhaps more well-known, work and organisational theories. We furthermore discuss the empirical evidence in favour of ZDT and illustrate its practical relevance in the context of work.

scholarly journals Specifics of Subjective Vitality in Officers of the Russian Ministry of Internal Affairs with Various Post Statuses

2020 ◽  
Vol 10 (4) ◽  
pp. 33-50
Author(s):  
V.M. Pozdnyakov ◽  
T.V. Maltseva ◽  
A.O. Burtsev
Keyword(s):  
Psychological Safety ◽  
Self Determination Theory ◽  
The Self ◽  
Self Determination ◽  
Conceptual Level ◽  
Subjective Vitality ◽  
The Subject ◽  
Internal Affairs ◽  
The Difference

The purpose of this study is to identify the component parts of the subjective vitality in the officials and other personnel of internal affairs divisions and to reveal the difference between these data and those of similar-ranked professionals in civilian organizations. On the conceptual level one's subjective vitality is viewed through the personality's attitude to the genesis of its inner forces compared to the scale and feasibility of one's projected plans in various areas of activity. Based on the subject-activity approach, the concept of personality's psychological safety and the resource-based concept of stress we actualize the role of subjective vitality in health behavior. 80 individuals were examined using the Russian adaptation (made by Alexandrova L.A) of the methodology for identifying the subjective vitality developed by R. Ryan and C.Frederic within the framework of the self-determination theory. The study found that civilian staff and officials of the internal affairs divisions have the lowest subjective vitality, whereas in the officers of internal affairs divisions it is near average. It is revealed that women working within the Internal Affairs are more distinguished by "unstable vitality".

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