 ١‫ﻡ‬






‫ﳏﺪﺩﺍﺕ ﺍﻷﺩﺍﺀ ﻭﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬

‫ﻋﺒﺪ ﺍﳊﻤﻴﺪ ﻋﺒﺪ ﺍﳌﻨﻌﻢ ﻋﻘﺪﺓ‬

 
 
 


‫ﺍﶈﺎﺳﺒﺔ ﻭﺍﻷﺑﻌﺎﺩ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻟﻸﺩﺍﺀ‬
 





 

 
 

(1) A. Etzioni, Two Approaches to Organizational Analysis: Accritique and a Suggestion, Administrative
Science Quarterly, Sep. 1960, pp. 257-78.


 


 
 
 





‫ﻧﻈﺮﻳﺔ ﺍﻟﺘﻮﻗﻊ ﻭﳏﺪﺩﺍﺕ ﺍﻟﺴﻠﻮﻙ‬

 

Expectancy 

Theory


 


(Argyris)


- W. J. Bruns and D. T. Decoster (eds.) Accounting and Its Behavioral Implications, N.Y.: McGraw-Hill
Book Company, 1969.
- T. J. Bruns, The Behavioral Aspects of Accounting Data for Performance Evaluation, Columbus, Ohio:
College of Administrative Science, Ohio State University, 1970.
- M. Shiff and A.Y. Lewin, Behavioral Aspect of Accounting, Englewood Clifs, N.J.: Prentice-Hall, Inc.,
1974.
‫ﻋﺒﺪ ﺍﳊﻤﻴﺪ ﻋﻘﺪﺓ‬
 
(4)J. C. Williams, Human Behavior in Organization, Cincinnati, Ohio: South-Western Publishing Co., 1978, p.128.
(5) C. N. Greene, The Satisfaction-Performance Controversey: New Developments and Their Implications,
Business Horizons, Oct. 1972, pp. 3l-4l.
- J. Ronen and J. L. Livingstone, An Expectancy Theory Approach to the Motivational Impacts of
Budgets, The Accounting Review, Oct. 1975, pp. 571-85.
  

‫ﻋﻨﺎﺻﺮ ﺍﻷﺩﺍﺀ ﰲ ﻧﻈﺮﻳﺔ ﺍﻟﺘﻮﻗﻊ‬




 
Porter and Lawler 
 

(١) ‫ﺷﻜﻞ‬


←


(6) L. W. Porter and E. F. Lawler, Managerial Attitudes and Performance, Homewood, III: Richard D.
Irwin, Inc., 1968, p. 17.
 


←

 
 >




←←

 Σ←


‫ﺍﻟﺘﺄﺛﲑ ﺍﶈﺎﺳﱯ ﻭﳏﺪﺩﺍﺕ ﺍﻷﺩﺍﺀ‬

 


 
←

 
 ←←


 
  

















‫ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻣﺮﺣﻠﺔ ﲣﻄﻴﻂ ﺃﺩﺍﺀ ﺍﻟﺪﻭﺭ‬

←




 

(7) Ibid, pp. 24-5.

 






←





  


←









 
D. P. Crane, The Case for Participative Management, Business Horizons, April 1976, pp. 15-16.
  

←


 
←



 ←  
 

 

 

 
 


←




 

(10)P. R. Lawrene and J. W. Lorsch, Organization and Environment, Boston: Harvard Business School, 1967.
 

 
 

  





 
 
 





  


 
‫ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ ﻭﻣﺮﺣﻠﺔ ﺗﻘﻮﱘ ﺃﺩﺍﺀ ﺍﻟﺪﻭﺭ‬
 
←
←
←
  












 

 
 
←
←






  

(11)A. Maslow, Motivation and Personality, N.Y.: Harper and Brothers, 1954.
(12) E. E. Lawler, III, Job Design and Employee Motivation, Personnel Psychology, Winter 1969, pp. 428.
(13) V. H. Vroom, Work and Motivation, N.Y.: John Wily and Sons, Inc., 1964, p. 239.
 

 
 
















 


 



←
  










←←
 




‫ﳏﺪﺩﺍﺕ ﺍﻷﺩﺍﺀ ﻭﺗﺼﻤﻴﻢ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‬




 

(14) E. E. Lawler, III and J. L. Suttle, Expectancy Theory and Job Behavior, Organizational Behavior and
Human Performance, Vol. 9 (1973), pp. 482-503.

J. Page and P. Hooper, Accounting and Information Systems, Reston, Va: Reston Publishing Company, 1979.
(16) R. G. Murdick, et al., Accounting Information Systems, Englewood Cliffs, N.J.: Prentice-Hall, Inc.,
1978, p. 264.
(17) J. Ronen and J. L. Living stone, op. cit.
 


 


 


 
 
 





 





 


(18) K. R. Fevris, A Test of the Expectancy Theory of Motivation in an Accounting Environment, The
Accounting Review, July 1977, pp. 605-15.
  




 




 
 


‫ﺧﻼﺻﺔ‬
  


←←


 

‫ﺍﳌﺮﺍﺟﻊ‬
‫ ﺍﳌﺮﺍﺟﻊ ﺍﻟﻌﺮﺑﻴﺔ‬:‫ﺃﻭﻻﹰ‬
‫ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‬، ‫ﻋﻘﺪﺓ‬


‫ ﺍﳌﺮﺍﺟﻊ ﺍﻷﺟﻨﺒﻴﺔ‬:‫ﺎ‬‫ﺛﺎﻧﻴ‬
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