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...
com/1176-6093
...

Design/methodology/approach – This paper draws on a single organization case study across
seven stores, and uses a survey, archival documents, open-ended questions and researcher interaction
with employees and managers
...
Intrinsic motivation was positively associated with pay and job satisfactions, whereas
extrinsic motivation was negatively associated with job satisfaction, and not associated with pay
satisfaction
...

It is also found that the majority of employees perceived that goals were clear
...
The research
finds no support for “crowding out”, but rather finds some evidence of “crowding in” where intrinsic
motivation is enhanced, to the detriment of extrinsic motivation
...

Originality/value – Few studies examine incentives for front-line employees, and there is evidence
that minimum wage employees can have high intrinsic motivation
...

Keywords Incentives (psychology), Motivation (psychology), Intrinsic motivation, Pay satisfaction,
Job satisfaction, Employees
Paper type Case study

The authors would like to thank Professor Ralph Adler, Dr Rosalind Whiting, Associate
Professor David Lont, Professor Roger Willett, Dr Michael Falta, Sriyalatha Kumarasinghe, and
seminar participants in the Department of Accountancy and Business Law at the University of
Otago for their insightful comments
...
Jones and the participants of the 2008 American Accounting
Association Conference in Los Angeles
...
8 No
...
161-179
q Emerald Group Publishing Limited
1176-6093
DOI 10
...
Introduction
No other incentive or motivational technique comes close to money[1]
...
In fact, some authors
assert that the primary aim of incentives is to enhance extrinsic motivation by satisfying
an individual employee’s needs indirectly through means of pay and bonuses (Anthony
and Govindarajan, 2007; Kunz and Pfaff, 2002)
...
Extrinsic motivation is
the importance placed on external rewards, such as bonuses and promotion (Van Herpen
et al
...
In an agency theory
context, incentive contracts designed to encourage extrinsic motivation are held to be
indispensable (Osterloh et al
...
Similarly, expectancy theory argues that linking
incentives to performance motivates employees to increase their effort and performance
(Jenkins et al
...

The literature has shown that remuneration issues play a critical role in organizations;
however, there has been little advice that companies could use in terms of when certain
incentive system designs have been more (or less) appropriate (Heneman et al
...
, 2003)
...
, 2002b)
...
, 2003; Prendergast, 1999)
...
However, research findings into the
crowding-out effect have been mixed (Kunz and Pfaff, 2002)
...
e
...
There are also implications for pay-for-performance plans where pay is
perceived as inequitable (Adams, 1965), as individuals are continually making
comparisons between themselves and others (Festinger, 1954)
...
The motivation for this paper comes from calls for future management
accounting research to address three issues
...
, 2003)
...
Third, we draw on the organizational psychology and human
resource literatures to develop the existing management accounting literature further
(Kominis and Emmanuel, 2005)
...


The survey data have been used to examine four research propositions
...
Intrinsic motivation is positively
associated with pay satisfaction
...
We find that extrinsic motivation and job satisfaction
are negatively associated
...

We make four contributions to the literature
...
Almost half the sample
of employees highly rate elements of both intrinsic and extrinsic motivation
...
e
...
The potential for intrinsic and
extrinsic motivation to be complementary has been discussed in the management
accounting literature (Dermer, 1975; Kominis and Emmanuel, 2005, 2007; Kunz and
Pfaff, 2002; Ronen and Livingstone, 1975)
...
Our third contribution is
finding that intrinsic motivation increases job satisfaction, whereas extrinsic motivation
decreases job satisfaction
...
The fourth contribution is that perceptions of pay unfairness cut across
levels of motivation, age, and gender and are generally based on comparisons with other
employees or feelings that pay did not reflect an individual’s effort
...

2
...
1 Motivation and pay satisfaction
The philosophy behind pay-for-performance plans draws upon reinforcement theory
that suggests that pay be linked to performance by setting specific targets and then
rewarding individuals for achieving these targets (Heneman, 1992; Skinner, 1953)
...
Agency
theory focuses on extrinsic rewards that are tangible and quantifiable (Merchant et al
...
Actions are rewarded and punished, and so this determines employees’ actions
and effort and performance (Jensen and Murphy, 2004; Kreps, 1997)
...
, 1980)
...


The association between pay satisfaction and extrinsic motivation is positive
...
A number of authors argue that money is a
poor motivator and can actually impede intrinsic motivation, such as reducing creativity
and innovation (Amabile, 1998; Frey and Osterloh, 2002; Herzberg, 2003; Kerr, 1975;
Kohn, 1993)
...
This view has been incorporated in the “crowding theory” (Frey and Jegen, 2001)
...
g
...
This crowding out has
been further elaborated under the cognitive evaluation theory, which proposes that pay
(extrinsic motivation) can erode intrinsic motivation, and this in turn reduces
performance (Gagne and Deci, 2005; Kunz and Pfaff, 2002)
...


The association between pay satisfaction and intrinsic motivation is negative
...
2 Motivation and job satisfaction
The relationship between an employee’s motivation and job satisfaction is now
examined
...
, 1988; Igalens and Roussel, 1999;
Pool, 1997) have concluded that work motivation and job satisfaction should be treated
separately, so that factors of influence can be more readily identified and to allow for
better understanding
...
g
...
g
...

Herzberg’s view is that these motivators lead to job satisfaction because they satisfy an
individual’s need for self-actualisation (Maslow, 1954; Tietjen and Myers, 1998)
...
Supporting this view, Pool (1997) examines the relationship between
work motivation and job satisfaction and finds significant positive association
indicates that as work motivation increases, job satisfaction increases
...

While the dominant argument has been for a positive association between extrinsic
motivation and job satisfaction, Frey (1997) argues for a “crowding-in” effect
...
When employees’ enjoyment of their job increases, intrinsic
rewards may undermine the extrinsic motivation (Frey, 1997)
...
However, self-determination
theory remains silent on whether extrinsic motivation will decrease, if intrinsic
motivation increases
...


The association between extrinsic motivation and job satisfaction is positive
...

The findings of the studies of self-determination theory suggest that supportive work
environments, which encourage intrinsic motivation, will result in increased job
satisfaction and more effective performance (Gagne and Deci, 2005; Deci and Ryan,
2008; Kunz and Pfaff, 2002)
...

This leads to the research proposition:
P4
...


Having identified four research propositions, our study will explore two further issues:
pay fairness and goal clarity
...

2
...
Equity
theory (Adams, 1965) draws on social comparison theory (Festinger, 1954), and research
suggests that perceptions of fairness are often based on social comparisons (Austin et al
...
Employees often make equity judgments based on comparisons with others who
may be co-workers, or based on other similarities, such as organizational status
(Greenberg et al
...
The problem is that an individual’s perceptions of inequities in
pay can have a detrimental impact on an employee’s motivation and performance
(Cowherd and Levine, 1992; Ryan and Deci, 2000a; Merchant et al
...
For example,
the perception that one was overpaid or underpaid lowers intrinsic motivation (Carr et al
...
However, only a few studies have examined intrinsic and extrinsic motivation
with pay fairness (Van Herpen et al
...
, 2009)
...
Goal clarity has been held to be important, as it leads to increases in motivation
(Emmanuel et al
...
However,
it is difficult to design clear goals that are ambitious and relevant (Igalens and Roussel,
1999)
...
, 2006; Marginson and Ogden, 2005), and can also give
greater intrinsic meaning to the individual’s job (Boswell et al
...

3
...
1 The case organization
This case study has been conducted at a retailer that is a large and fast-growing
non-food retailer in Australasia[2]
...
Another reason why this organization was selected

Motivation
of front-line
employees
165

QRAM
8,2

166

was that one of the researchers worked in the organization on a part-time basis for five
years, and so was able to provide further insights into the pay-for-performance system
...
The fact that this payment extends to the shop
floor level is interesting, as well as its magnitude, which is equivalent, on average, to
one week’s pay every six months for every employee
...
The bonus is paid pro rata on the number of hours
worked per week[3]
...

In calculating the bonus payment, a maximum potential payment is set for a
full-time employee working a 40-hour week
...
Goals relating to the performance incentive payment
range from very broad companywide goals and standards to specific individual
appraisals
...
Alternatively, for every 1 percent below
the targeted company EBIT, 1 percent is deducted from the potential payment
...

Included in the goals to be assessed by area are the amount of write-offs and shrinkage
...
An individual
performance-based appraisal is also conducted between the departmental manager and
each employee for every bonus period
...

These benefits include a staff discount (including extended family), a day off on their
birthday and a range of social activities (e
...
weekends away)
...
2 Sample
The survey data were collected using a sample of the retailer employees in seven stores
in two regions
...
The main advantage of this convenient sample was to achieve a
larger response rate, so that each store was visited by one of the researchers, rather
than posting the questionnaire
...

3
...
In addition, one of the researchers worked part time at the
retailer and was able to observe the pay-for-performance scheme, as well as having
informal conversations during her work and while she was administering the survey
...

Front-line employees were advised of the purpose of the questionnaire, given instructions
on filling it out and were encouraged to ask questions
...
In some stores,

the questionnaire had to be left for a few days, as employees were busy
...

In each store, we established an area for all shop floor employees to fill out the
questionnaire
...

Employees were given the opportunity to complete the questionnaire during work
time
...
The first box was utilised for completed
responses to ensure they remained confidential
...
A slip was provided with the
questionnaire for those individuals who wished to express their reasons for not taking
part, in order to provide a check on non-response bias
...
The opportunity to receive a copy of the results was given
to all employees
...
The 17 percent response rate for this
survey was calculated based on the total number of all employees employed at each
store
...


Motivation
of front-line
employees
167

3
...
The short form Minnesota Satisfaction
Questionnaire was used to measure job satisfaction (Weiss et al
...
The
descriptive statistics for the variables are shown in Table II
...
As the
matrix highlights, the Cronbach’ alphas are all above 0
...
Furthermore, the Cronbach’ alphas are higher than the correlation
between constructs, which supports that each of the constructs are reliable and have
high discriminant validity
...


Gender
Female
Male
No details
Age
15-24
25-34
35-44
Over 45
No details
Type
Full time
Part time
No details
Note: Percent values are represented in parenthesis

60 (66)
29 (32)
2 (2)
40
18
16
14
3

(44)
(20)
(18)
(15)
(3)

60 (66)
26 (29)
5 (5)

Table I
...
5 Analysis of constructs
The three constructs: pay satisfaction, motivation (intrinsic and extrinsic), and job
satisfaction were initially examined as distinct from one another, as they were all
measured through separate instruments (Igalens and Roussel, 1999)
...
The PSQ was adapted from Heneman and Schwab (1985) to include
four questions on bonuses
...
1 for the total sample
...
While this is not an ideal
situation, one store manager noted that:
[
...


Work motivation – intrinsic and extrinsic
...
Factor analysis shows that ratings of
importance for pay, bonuses and benefits loaded onto one factor categorised as extrinsic
motivation[5]
...
Praise
from supervisors loaded on both factors and was added to the intrinsic factor
...

Job satisfaction
...
5 was then available for the
whole sample
...
Those mean scores equal to or over 4
...
0 were “very dissatisfied”
n

Table II
...


Max
...
95
2
...
33
4
...
95
2
...
67
1
...
89
5
...
0
5
...
5
4
...
0
3
...
63
0
...
81
0
...
921
Pay satisfaction
0
...
000)
0
...
233 * (0
...
208 * (0
...
206 (0
...
191 (0
...

Correlation matrix

0
...
384 * * (0
...
8550

Notes: Correlation is significant at: *0
...
01 levels (one-tailed); Cronbach’ alphas are reported
on the diagonal

(1 percent), with neutral responses being obtained for any scores between 2
...
9
(77 percent)
...
(2003) found a mean job satisfaction score of 3
...
A slightly higher mean score of 3
...

4
...
1 Quantitative results
We use correlation analysis to examine P1 and P2, and we use regression analysis to
examine P3 and P4[6]
...
Table III shows there was no significant correlation
between pay satisfaction and extrinsic motivation (P1)
...
One reason we find the lack of significant results could be that retail is a
´
low-wage industry (Carre and Tilly, 2008; Pacheco, 2007)
...

We find a significant positive correlation between pay satisfaction and intrinsic
motivation (t ¼ 0
...
05, Table III), which is contrary to the direction of P2
...
However, the
positive sign may be in line with the self-determination theory argument that extrinsic
rewards can be internalised if they encourage employees’ feelings of autonomy and
self-esteem (Deci and Ryan, 2008; Gagne and Deci, 2005)
...
We examine the effect of intrinsic motivation,
extrinsic motivation, and pay satisfaction as independent variables on job satisfaction
after controlling for age, sex, store, length of service, and part/full time (Table IV)[7]
...
The negative sign for extrinsic motivation and job satisfaction
is a surprise (P3), as from expectancy theory we would have expected a positive
association (Ferris, 1977; Igalens and Roussel, 1999; Porter and Lawler, 1968)
...
235 * * *
5
...
455 * * *
2
...
834
1
...
560
0
...
221

169

t-value

1
...
450
20
...
254
0
...
076
0
...
001
0
...
9%

Motivation
of front-line
employees

Note: Significance at: *p , 0
...
01 and * * *p , 0
...

Regression analysis: job
satisfaction with
dependent variables –
pay satisfaction, extrinsic
motivation, intrinsic
motivation

QRAM
8,2

170

(Kominis and Emmanuel, 2007)
...

The significant positive correlation between intrinsic motivation and job
satisfaction supports P4 (Table IV)
...

Intrinsic and extrinsic motivation
...
This challenges the view of
prior literature that intrinsic plus extrinsic rewards would result in job satisfaction
(Gagne and Deci, 2005; Porter and Lawler, 1968)
...
We identify 42 employees (out of 91)
with both high intrinsic and extrinsic motivation (i
...
four or more out of a five-point
scale)[8]
...
We examine this cluster of 42 employees
who are high on both intrinsic and extrinsic motivation to see if this may be explained by
idiosyncratic characteristics, such as gender, age, store, or whether they are full or part
time (Kominis and Emmanuel, 2007; Kunz and Pfaff, 2002)
...
Next, we analyse the qualitative data to provide further insights into
intrinsic and extrinsic motivation
...
2 Qualitative data and results
In addition to the survey instruments, this paper examines the qualitative comments
from employees regarding goal clarity and pay fairness to gain insights into the
research propositions (see Giraud et al
...
The open-ended
questions included:

...

How fair is your wage rate, your bonus payment and/or the benefits you receive?

...

For the amount of work you do, how happy are you with your wage rate, your
bonus payment and/or the benefits you receive?
Out of 91 employees, 77 provided some qualitative comments for at least one of these
questions
...
The matrices have been developed so that contrasting
patterns, if any, could be examined (Corbin and Strauss, 1990; Eisenhardt and Graebner,
2007)
...


Second, the questions relating to pay fairness, goal clarity, and motivation were
analysed
...

goal clarity as clear goals/unclear goals;

...

motivation was coded as motivation has increased/decreased/remained
unchanged
...
A further
reliability check was undertaken, whereby a random selection of qualitative comments
was re-coded to ensure consistency between raters and over time
...
This may be a result of organizational structures and
processes, such as a visual display of goals in the staff room
...

For the high extrinsic/high intrinsic employees who have provided comments, we
find 20 have commented that pay was fair (group 1), while 14 perceived pay was unfair
(group 2)
...
We also found no differences between these four groups in
relation to gender, age, store, and full- or part-time employment
...
Of the 42 employees who have high intrinsic and high extrinsic motivation, we
find that there are two groups within this cluster: those who feel pay was fair (group 1)
and those who feel pay was unfair (group 2)
...
The insights from employees who perceive that pay was
fair showed that their comments on employee motivation has increased or was
unchanged
...
g
...
Reasonably happy with pay
...
19)[10]
...
e
...
Pay is reasonably fair, although in retrospect feel I do more than the pay scale
I am in allows
...

My goals are always to be the top whatever I do
...
e
...
55)
...

Classification of groups

QRAM
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172

The pay rate doesn’t motivate the intentionals, more of a small part of a lot of things that
motivate me
...
Goals are very clear now that they
have been established for me (No
...


We also find a group of 14 employees (group 2) who have high intrinsic/high extrinsic
motivation and who perceive that pay is unfair
...
Where
employees provided reasons, they tended to make comparisons of their pay with other
employees who work less and/or perceived that their pay did not reflect their effort
...
Money is nice but being passionate about my job and
being happy more important
...
Not fair as I know others
less motivated who make more it sucks
...
81)
...

Strange but true! More motivated than I should be! Considering I am aware of other team
members being paid more for the same role I am currently doing
...
[Goals]
better now than previous goals
...
34)
...
Not happy for the amount
of work I do & what I should do – should be paid more (No
...


Perceptions of fairness from other employees
...
Group 3 includes 17 employees who have
provided comments that pay was unfair
...

These are illustrative comments:
I would be more motivated if my pay reflected the rate of work I do
...
4)
...
I do some of the same jobs as others do sometimes but those skills are not
acknowledged in my pay, and because of the area I work in I get less pay than others
...
6)
...
But still getting more money
...
91)
...
These comments are
similar to group 1, in that employees’ comments did not show that they were comparing
their pay to other employees, or their contribution to the organization, and these
employees were motivated by a range of factors
...
I think the wage rate is consistent
but would like a little more because after tax it is not a lot
...
[Goals are] very clear, we know what we have to do to reach our goals
and what our goals are – they (our current success rates) are up on the wall in the staff room
(No
...

I go to work cos [because] I like the job and now I have to pay the bills
...
I don’t get as much pay as I’d like
but I’m really motivated to work as it makes me feel good and so I can work the most hours
I can to get the most pay I can (No
...


While we find that most employees considered store and departmental goals were clear,
what was surprising was that 40 percent of employees who provided comments felt that
pay was unfair
...

We found that perceptions of fairness or unfairness cut across motivation levels and
idiosyncratic variables (e
...
age, gender, store, or part- or full-time employment)
...
Further, when
employees perceive that pay is unfair, whether employees are highly motivated or not,
there was a tendency to compare to others, or to consider that their pay did not reflect
their contribution to the organization
...
, 1980; Festinger, 1954; Greenberg et al
...
The advantage of a single case site is that even though employees were on the
same pay-for-performance system, we find they have different perceptions of fairness
regardless of their levels of motivation
...
Conclusions
This study examines the implications of a pay-for-performance system on intrinsic and
extrinsic motivation and job satisfaction of front-line employees at a retailer
...
Pay satisfaction had the strongest association with job
satisfaction
...
While focusing on extrinsic rewards
has merit, future agency theory research needs to draw on behavioural models from
psychology and sociology to recognise the potential of intrinsic, as well as extrinsic
rewards to motivate employees (Frey, 1997; Kreps, 1997; Merchant et al
...
We find
pay satisfaction and intrinsic motivation are positively correlated and some evidence
that “crowding in” does occur with intrinsic motivation increasing and extrinsic
motivation decreasing
...
The relationship between intrinsic and extrinsic motivation
needs to be the focus of future studies
...
In a retail outlet where the
minimum wage is the norm, to find employees that are high on both intrinsic and
extrinsic motivation is a pleasant surprise
...

Our findings also are in contrast to the self-determination theory literature that argues
intrinsic and extrinsic motivation are on a continuum from autonomous to controlled
motivation, which necessarily means that employees could not be high on both intrinsic

Motivation
of front-line
employees
173

QRAM
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174

and extrinsic motivation (Deci and Ryan, 2008)
...
, 2003)
...

This is consistent with the literature that clear goals are important to ensure that
employees understand what is expected from them; this enables them to focus their effort
and leads to higher levels of motivation (Emmanuel et al
...
We also find that a substantial number of employees who are
high on both extrinsic and intrinsic motivation, who according to self-determination
theory, exhibit high levels of autonomy, also perceive their pay is unfair
...
However, the 40 percent of employees who perceived that pay was unfair
generally held views that this was driven by comparisons to others or that pay was not
reflective of their effort
...
, 2007)
...
, 2005; Zapata-Phelan et al
...

There are a number of limitations with this research
...
g
...
However, a single case site is
appropriate when the unit of analysis is at the employee level (Anderson and Widener,
2007)
...
, 2009)
...
Another limitation is that we were unable to test non-response bias, as
employees were assured anonymity
...
We find no significant
differences with regard to all the key variables tested in the research propositions
...
Future papers are needed that extend this analysis, so organizations can
design incentive systems to leverage the potential of intrinsic and extrinsic motivation
and to take steps to improve employee perceptions of pay fairness
...
This quote is from Locke et al
...
(2005, p
...

2
...

3
...

4
...


5
...

6
...
Pay satisfaction may influence extrinsic or intrinsic motivation and
vice versa (Gardner et al
...
The use of correlation analysis for
hypothesis testing has held to be sufficient in prior papers (Merchant, 1990; Giraud et al
...

7
...

8
...

9
...

10
...

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...
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