A Cross-Sectional Analysis Of Motivating Needs And Public Accounting Success

Abstract

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.