ABSTRACT
Chapter 3 consists of two parts. In the first part, a short survey is given of the research done so far into the motivational aspect of budget systems. It culminates in a formulation of the problem for further research against the background of what was already done.
The second part is divided into nine sections. It tries, on the basis of existing psychological theory, to find all sources from which motivational effects of budget systems could be explained and predicted. It uses Vroom’s model of motivation and Maslow’s hierarchy of basic human needs. For various classes of needs, it investigates where they can be satisfied or frustrated through a budget system: physiological and safety needs, affiliation needs, recognition needs, achievement needs and independence needs. The chapter finally integrates all possibilities for positive motivation into a total picture, which is the picture of a game situation.
