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Abstract
: This study investigates the influence of intrinsic and extrinsic motivational factors on job performance among internal auditors in local government institutions in Ghana, specifically focusing on the Upper East and North East Regions. Utilizing a cross-sectional survey design, data were collected from 80 internal auditors through structured questionnaires covering intrinsic motivators (such as personal satisfaction and meaningful work) and extrinsic motivators (such as competitive salary and recognition). Descriptive statistics and multiple regression analysis were employed to analyze the data. Findings revealed that both intrinsic and extrinsic motivators significantly influence job performance, with intrinsic motivation (B = 0.35, p < 0.001) and extrinsic motivation (B = 0.30, p = 0.001) each contributing positively to job outcomes. Notably, intrinsic motivation was slightly more predictive of job performance (R² = 0.55), suggesting that internal auditors who derive personal satisfaction and fulfillment from their work tend to perform better. Furthermore, engagement levels and job satisfaction emerged as critical factors, with a strong correlation observed between intrinsic motivation and job performance (r = 0.60) and between extrinsic motivation and job performance (r = 0.65). These results underscore the need for a balanced approach to motivational strategies within local government institutions, emphasizing both personal growth opportunities and external rewards. This study contributes to the understanding of motivation-performance dynamics in resource-limited public sector environments, highlighting potential pathways for enhancing job performance through tailored motivational interventions.
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References
- Abbas, G., & Iqbal, J. (2018). The role of extrinsic motivation in employee retention and job performance. International Journal of Public Administration, 41(8), 596–603. https://doi.org/10.1080/01900692.2017.1289388
- African Development Bank. (2020). African economic outlook 2020: Developing Africa’s workforce for the future. African Development Bank Group.
- Ali, B. J., & Anwar, G. (2021). An empirical study of employees’ motivation and its influence on job satisfaction. International Journal of Engineering, Business and Management, 5(2), 21-30.
- Aryeetey, E., & Osei, R. D. (2018). Understanding the impact of financial management on the performance of public sector organizations in Ghana. African Journal of Economic Review, 6(2), 85-102.
- Bakker, A. B., & Demerouti, E. (2007). The Job Demands-Resources model: State of the art. Journal of Managerial Psychology, 22(3), 309–328. https://doi.org/10.1108/02683940710733115
- Baroudi, S., Tamim, R., & Hojeij, Z. (2022). A quantitative investigation of intrinsic and extrinsic factors influencing teachers’ job satisfaction in Lebanon. Leadership and Policy in Schools, 21(2), 127-146.
- Bashir, A., Amir, A., Jawaad, M., & Hasan, T. (2020). Work conditions and job performance: An indirect conditional effect of motivation. Cogent Business & Management, 7(1), 1801961.
- Bukhari, S. G. A. S., Jamali, S. G., Larik, A. R., & Chang, M. S. (2023). Fostering intrinsic motivation among teachers: Importance of work environment and individual differences. International Journal of School & Educational Psychology, 11(1), 1-19.
- Byron, K., & Khazanchi, S. (2012). Rewards and creative performance: A meta-analytic test of theoretically derived hypotheses. Psychological Bulletin, 138(4), 809–830. https://doi.org/10.1037/a0027652
- Cerasoli, C. P., Nicklin, J. M., & Ford, M. T. (2014). Intrinsic motivation and extrinsic incentives jointly predict performance: A 40-year meta-analysis. Psychological Bulletin, 140(4), 980–1008. https://doi.org/10.1037/a0035661
- Das, R. (2023). Does public service motivation predict performance in public sector organizations? A longitudinal science mapping study. Management Review Quarterly, 73(3), 1237-1271.
- Deci, E. L., & Ryan, R. M. (2000). The “what” and “why” of goal pursuits: Human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227–268. https://doi.org/10.1207/S15327965PLI1104_01
- Dick-Sagoe, C. (2020). Decentralization for improving the provision of public services in developing countries: A critical review. Cogent Economics & Finance, 8(1), 1804036.
- Dzigbede, J. (2020). The role of the Internal Audit Unit in revenue mobilization and service delivery in the Krachi Nchumuru District Assembly (Doctoral dissertation, University of Cape Coast).
- Dust, S. B., Liu, H., Wang, S., & Reina, C. S. (2022). The effect of mindfulness and job demands on motivation and performance trajectories across the workweek: An entrainment theory perspective. Journal of Applied Psychology, 107(2), 221.
- Ezati Rad, R., Mohseni, S., Kamalzadeh Takhti, H., Hassani Azad, M., Shahabi, N., Aghamolaei, T., & Norozian, F. (2021). Application of the protection motivation theory for predicting COVID-19 preventive behaviors in Hormozgan, Iran: A cross-sectional study. BMC Public Health, 21, 1-11.
- Fishbach, A., & Woolley, K. (2022). The structure of intrinsic motivation. Annual Review of Organizational Psychology and Organizational Behavior, 9(1), 339-363.
- Gagné, M., Forest, J., Gilbert, M. H., Aubé, C., Morin, E., & Malorni, A. (2015). The structure and function of work motivation: Testing self-determination theory across cultures. Journal of Applied Psychology, 100(4), 1046–1062. https://doi.org/10.1037/a0038923
- Ghana Audit Service. (2021). Annual report on the financial statements of [specific entity or focus, if available]. Ghana Audit Service.
- Ihensekien, O. A., & Joel, A. C. (2023). Abraham Maslow's Hierarchy of Needs and Frederick Herzberg's Two-Factor Motivation Theories: Implications for organizational performance. The Romanian Economic Journal, 85.
- Jeni, F. A., Mutsuddi, P., & Das, S. (2020). The impact of rewards on employee performance: A study of commercial banks in Noakhali Region. Journal of Economics, Management and Trade, 26(9), 28-43.
- Kuvaas, B., Buch, R., Gagné, M., Dysvik, A., & Forest, J. (2017). Do you get what you pay for? Sales incentives and implications for motivation and changes in turnover intention and job satisfaction. Journal of Vocational Behavior, 98, 99–110. https://doi.org/10.1016/j.jvb.2016.11.002
- Nosike, C. J., & Nosike, O. N. (2022). The effect of extrinsic reward on employee performance in the public sector. International Journal of Innovative Research and Advanced Studies, S, 9(2), 5-20.
- O'Neil, H. F., & Raver, S. A. (2018). Motivation: Theories and applications. Routledge.
- Otoo, I., & Danquah, M. (2021). Fiscal decentralization and efficiency of public services delivery by local governments in Ghana. African Development Review, 33(3), 411-425.
- Patricia, N. M., & Asoba, S. N. (2021). Theories of job satisfaction in the higher education context. Academy of Entrepreneurship Journal, 27(2), 1-16.
- Raihan, T. (2020). Role of Job Characteristics Model on employee job satisfaction—An empirical study. ResearchGate.
- Ryan, R. M., & Deci, E. L. (2020). Self-determination theory: Basic psychological needs in motivation, development, and wellness. Guilford Press.
- Schaufeli, W. B., & Taris, T. W. (2014). A critical review of the Job Demands-Resources model: Implications for improving work and health. In A. B. Bakker (Ed.), Advances in positive organizational psychology (Vol. 2, pp. 43–68). Emerald Group Publishing Limited. https://doi.org/10.1108/S2046-410X(2014)0000002004
- Sibonde, A. H., & Dassah, M. O. (2021). The relationship between employee motivation and service quality: Case study of a selected municipality in the Western Cape province, South Africa. Africa’s Public Service Delivery & Performance Review, 9(1), 12.
- Siswadi, Y., & Gustomo, A. (2024). Exploration of factors influencing intention to leave: Indonesian professionals working in Qatar case. Journal of Business and Management Studies, 6(1), 22-44.
- Taheri, R. H., Miah, M. S., & Kamaruzzaman, M. (2020). Impact of working environment on job satisfaction. European Journal of Business and Management Research, 5(6).
- Tetteh, L. A., Agyenim-Boateng, C., Simpson, S. N. Y., & Susuawu, D. (2021). Public sector financial management reforms in Ghana: Insights from institutional theory. Journal of Accounting in Emerging Economies, 11(5), 691-713.
- Van den Broeck, A., Ferris, D. L., Chang, C. H., & Rosen, C. C. (2016). A review of self-determination theory’s basic psychological needs at work. Journal of Management, 42(5), 1195–1229. https://doi.org/10.1177/0149206316632058
- World Bank. (2019). World development report 2019: The changing nature of work. The World Bank Group.
- Wu, M., Ming, X., Zhang, J., & Wang, S. (2019). Intrinsic and extrinsic motivators in China: Comparing employees in Shanghai and Hong Kong. Asian Business & Management, 18(3), 228–250. https://doi.org/10.1057/s41291-018-00047-1
- Zafar, M. H., Rehman, H. M., & Rana, R. H. (2021). Motivational challenges in the public sector: A comparative study. Public Organization Review, 21(1), 85–101. https://doi.org/10.1007/s11115-019-00450-2
References
Abbas, G., & Iqbal, J. (2018). The role of extrinsic motivation in employee retention and job performance. International Journal of Public Administration, 41(8), 596–603. https://doi.org/10.1080/01900692.2017.1289388
African Development Bank. (2020). African economic outlook 2020: Developing Africa’s workforce for the future. African Development Bank Group.
Ali, B. J., & Anwar, G. (2021). An empirical study of employees’ motivation and its influence on job satisfaction. International Journal of Engineering, Business and Management, 5(2), 21-30.
Aryeetey, E., & Osei, R. D. (2018). Understanding the impact of financial management on the performance of public sector organizations in Ghana. African Journal of Economic Review, 6(2), 85-102.
Bakker, A. B., & Demerouti, E. (2007). The Job Demands-Resources model: State of the art. Journal of Managerial Psychology, 22(3), 309–328. https://doi.org/10.1108/02683940710733115
Baroudi, S., Tamim, R., & Hojeij, Z. (2022). A quantitative investigation of intrinsic and extrinsic factors influencing teachers’ job satisfaction in Lebanon. Leadership and Policy in Schools, 21(2), 127-146.
Bashir, A., Amir, A., Jawaad, M., & Hasan, T. (2020). Work conditions and job performance: An indirect conditional effect of motivation. Cogent Business & Management, 7(1), 1801961.
Bukhari, S. G. A. S., Jamali, S. G., Larik, A. R., & Chang, M. S. (2023). Fostering intrinsic motivation among teachers: Importance of work environment and individual differences. International Journal of School & Educational Psychology, 11(1), 1-19.
Byron, K., & Khazanchi, S. (2012). Rewards and creative performance: A meta-analytic test of theoretically derived hypotheses. Psychological Bulletin, 138(4), 809–830. https://doi.org/10.1037/a0027652
Cerasoli, C. P., Nicklin, J. M., & Ford, M. T. (2014). Intrinsic motivation and extrinsic incentives jointly predict performance: A 40-year meta-analysis. Psychological Bulletin, 140(4), 980–1008. https://doi.org/10.1037/a0035661
Das, R. (2023). Does public service motivation predict performance in public sector organizations? A longitudinal science mapping study. Management Review Quarterly, 73(3), 1237-1271.
Deci, E. L., & Ryan, R. M. (2000). The “what” and “why” of goal pursuits: Human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227–268. https://doi.org/10.1207/S15327965PLI1104_01
Dick-Sagoe, C. (2020). Decentralization for improving the provision of public services in developing countries: A critical review. Cogent Economics & Finance, 8(1), 1804036.
Dzigbede, J. (2020). The role of the Internal Audit Unit in revenue mobilization and service delivery in the Krachi Nchumuru District Assembly (Doctoral dissertation, University of Cape Coast).
Dust, S. B., Liu, H., Wang, S., & Reina, C. S. (2022). The effect of mindfulness and job demands on motivation and performance trajectories across the workweek: An entrainment theory perspective. Journal of Applied Psychology, 107(2), 221.
Ezati Rad, R., Mohseni, S., Kamalzadeh Takhti, H., Hassani Azad, M., Shahabi, N., Aghamolaei, T., & Norozian, F. (2021). Application of the protection motivation theory for predicting COVID-19 preventive behaviors in Hormozgan, Iran: A cross-sectional study. BMC Public Health, 21, 1-11.
Fishbach, A., & Woolley, K. (2022). The structure of intrinsic motivation. Annual Review of Organizational Psychology and Organizational Behavior, 9(1), 339-363.
Gagné, M., Forest, J., Gilbert, M. H., Aubé, C., Morin, E., & Malorni, A. (2015). The structure and function of work motivation: Testing self-determination theory across cultures. Journal of Applied Psychology, 100(4), 1046–1062. https://doi.org/10.1037/a0038923
Ghana Audit Service. (2021). Annual report on the financial statements of [specific entity or focus, if available]. Ghana Audit Service.
Ihensekien, O. A., & Joel, A. C. (2023). Abraham Maslow's Hierarchy of Needs and Frederick Herzberg's Two-Factor Motivation Theories: Implications for organizational performance. The Romanian Economic Journal, 85.
Jeni, F. A., Mutsuddi, P., & Das, S. (2020). The impact of rewards on employee performance: A study of commercial banks in Noakhali Region. Journal of Economics, Management and Trade, 26(9), 28-43.
Kuvaas, B., Buch, R., Gagné, M., Dysvik, A., & Forest, J. (2017). Do you get what you pay for? Sales incentives and implications for motivation and changes in turnover intention and job satisfaction. Journal of Vocational Behavior, 98, 99–110. https://doi.org/10.1016/j.jvb.2016.11.002
Nosike, C. J., & Nosike, O. N. (2022). The effect of extrinsic reward on employee performance in the public sector. International Journal of Innovative Research and Advanced Studies, S, 9(2), 5-20.
O'Neil, H. F., & Raver, S. A. (2018). Motivation: Theories and applications. Routledge.
Otoo, I., & Danquah, M. (2021). Fiscal decentralization and efficiency of public services delivery by local governments in Ghana. African Development Review, 33(3), 411-425.
Patricia, N. M., & Asoba, S. N. (2021). Theories of job satisfaction in the higher education context. Academy of Entrepreneurship Journal, 27(2), 1-16.
Raihan, T. (2020). Role of Job Characteristics Model on employee job satisfaction—An empirical study. ResearchGate.
Ryan, R. M., & Deci, E. L. (2020). Self-determination theory: Basic psychological needs in motivation, development, and wellness. Guilford Press.
Schaufeli, W. B., & Taris, T. W. (2014). A critical review of the Job Demands-Resources model: Implications for improving work and health. In A. B. Bakker (Ed.), Advances in positive organizational psychology (Vol. 2, pp. 43–68). Emerald Group Publishing Limited. https://doi.org/10.1108/S2046-410X(2014)0000002004
Sibonde, A. H., & Dassah, M. O. (2021). The relationship between employee motivation and service quality: Case study of a selected municipality in the Western Cape province, South Africa. Africa’s Public Service Delivery & Performance Review, 9(1), 12.
Siswadi, Y., & Gustomo, A. (2024). Exploration of factors influencing intention to leave: Indonesian professionals working in Qatar case. Journal of Business and Management Studies, 6(1), 22-44.
Taheri, R. H., Miah, M. S., & Kamaruzzaman, M. (2020). Impact of working environment on job satisfaction. European Journal of Business and Management Research, 5(6).
Tetteh, L. A., Agyenim-Boateng, C., Simpson, S. N. Y., & Susuawu, D. (2021). Public sector financial management reforms in Ghana: Insights from institutional theory. Journal of Accounting in Emerging Economies, 11(5), 691-713.
Van den Broeck, A., Ferris, D. L., Chang, C. H., & Rosen, C. C. (2016). A review of self-determination theory’s basic psychological needs at work. Journal of Management, 42(5), 1195–1229. https://doi.org/10.1177/0149206316632058
World Bank. (2019). World development report 2019: The changing nature of work. The World Bank Group.
Wu, M., Ming, X., Zhang, J., & Wang, S. (2019). Intrinsic and extrinsic motivators in China: Comparing employees in Shanghai and Hong Kong. Asian Business & Management, 18(3), 228–250. https://doi.org/10.1057/s41291-018-00047-1
Zafar, M. H., Rehman, H. M., & Rana, R. H. (2021). Motivational challenges in the public sector: A comparative study. Public Organization Review, 21(1), 85–101. https://doi.org/10.1007/s11115-019-00450-2