Accounting for professional accountants’ dysfunctional knowledge sharing: A self-determination theory perspective

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

Research output: Contribution to journalArticlepeer-review

10 Scopus citations

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.

Original languageEnglish
Pages (from-to)45-65
Number of pages21
JournalJournal of Information Systems
Volume32
Issue number1
DOIs
StatePublished - Mar 2018

Bibliographical note

Publisher Copyright:
© 2018, American Accounting Association. All rights reserved.

Keywords

  • Accounting systems design
  • Incentives
  • Knowledge sharing
  • Motivation
  • Self-determination theory

ASJC Scopus subject areas

  • Management Information Systems
  • Software
  • Information Systems
  • Accounting
  • Human-Computer Interaction
  • Information Systems and Management
  • Management of Technology and Innovation

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