{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,13]],"date-time":"2026-03-13T14:08:18Z","timestamp":1773410898867,"version":"3.50.1"},"reference-count":96,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2018,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>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.<\/jats:p>\n               <jats:p>Data Availability: Contact the authors.<\/jats:p>","DOI":"10.2308\/isys-51677","type":"journal-article","created":{"date-parts":[[2017,1,31]],"date-time":"2017-01-31T19:05:02Z","timestamp":1485889502000},"page":"45-65","source":"Crossref","is-referenced-by-count":8,"title":["Accounting for Professional Accountants' Dysfunctional Knowledge Sharing: A Self-Determination Theory Perspective"],"prefix":"10.2308","volume":"32","author":[{"given":"R. Cameron","family":"Cockrell","sequence":"first","affiliation":[{"name":"Xavier University"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-0719-3015","authenticated-orcid":true,"given":"Dan N.","family":"Stone","sequence":"additional","affiliation":[{"name":"University of Kentucky"}]},{"given":"Benson","family":"Wier","sequence":"additional","affiliation":[{"name":"Virginia Commonwealth University"}]}],"member":"1112","published-online":{"date-parts":[[2017,1,1]]},"reference":[{"issue":"3","key":"2024082915313123300_i1558-7959-32-1-45-Amabile1","doi-asserted-by":"crossref","first-page":"185","DOI":"10.1016\/1053-4822(93)90012-S","article-title":"Motivational synergy: Toward new conceptualizations of intrinsic and extrinsic motivation in the workplace","volume":"3","author":"Amabile","year":"1993","journal-title":"Human Resource Management Review"},{"issue":"5","key":"2024082915313123300_i1558-7959-32-1-45-Amabile2","first-page":"77","article-title":"How to kill creativity","volume":"76","author":"Amabile","year":"1998","journal-title":"Harvard Business Review"},{"issue":"3","key":"2024082915313123300_i1558-7959-32-1-45-Anderson1","doi-asserted-by":"crossref","first-page":"411","DOI":"10.1037\/0033-2909.103.3.411","article-title":"Structural equation modeling in practice: A review and recommended two-step approach","volume":"103","author":"Anderson","year":"1988","journal-title":"Psychological Bulletin"},{"issue":"1","key":"2024082915313123300_i1558-7959-32-1-45-Arnold1","doi-asserted-by":"crossref","first-page":"51","DOI":"10.2308\/isys-10253","article-title":"Enterprise risk management as a strategic governance mechanism in B2B-enabled transnational supply chains","volume":"26","author":"Arnold","year":"2012","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024082915313123300_i1558-7959-32-1-45-Baker1","doi-asserted-by":"crossref","first-page":"593","DOI":"10.1111\/j.1540-6261.1988.tb04593.x","article-title":"Compensation and incentives: Practice vs. theory","volume":"43","author":"Baker","year":"1988","journal-title":"The Journal of Finance"},{"key":"2024082915313123300_i1558-7959-32-1-45-Becker1","first-page":"1","article-title":"The effects of choice on auditors' intrinsic motivation and performance","volume":"9","author":"Becker","year":"1997","journal-title":"Behavioral Research in Accounting"},{"key":"2024082915313123300_i1558-7959-32-1-45-Bell1","unstructured":"Bell, J., and B. 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