Accounting for Professional Accountants' Dysfunctional Knowledge Sharing: A Self-Determination Theory Perspective

R. Cameron Cockrell · Dan N. Stone · Benson Wier

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Knowledge Management and Sharing Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

ABSTRACT Investigating how and why accounting professionals share useless and harmful knowledge challenges designers of accounting systems and organizational leaders. In this paper, we extend self-determination theory (SDT) to investigate the influence of financial incentives on (1) harmful, and (2) masked, i.e., organizationally useless, knowledge sharing (KS) among accounting professionals (n = 428) by adapting measures from SDT to the professional accounting context. Although self-disclosed dysfunctional KS is infrequent in our sample, the results indicate that, consistent with the predictions of our extension of SDT, accountants with higher controlled (higher autonomous) motivation are more (less) influenced by financial incentives and engage in more (less) dysfunctional KS. Data Availability: Contact the authors.

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References

1999Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives 2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.2000Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being.1988Structural equation modeling in practice: A review and recommended two-step approach.1998Principles and Practice of Structural Equation Modeling 1992Alternative Ways of Assessing Model Fit 1956The Presentation of Self in Everyday Life.2000Intrinsic and Extrinsic Motivations: Classic Definitions and New Directions

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