Open AccessA Cross-Sectional Analysis Of Motivating Needs And Public Accounting Success
Author(s) -
Timothy A. Farmer,
Larry E. Rittenberg
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v8i3.6139
Subject(s) - audit , nonparametric statistics , accounting , business , marketing , psychology , public accounting , position (finance) , economics , econometrics , finance
Seventy-five practicing auditors participated in the study which measured their needs using a modification of the Steers and Braunstein (1976) Manifest Needs Questionnaire. ANOVA and nonparametric statistics were used to compare the needs profiles of the auditors across their ranks in the firm (Staff, Senior, Managers, and Partner). Only the need for achievement varied systematically with position in the organization. These results are consistent with prior studies of needs as motivators. Suggestions are made for CPA firms to incorporate needs considerations into their human resource planning.