아마추어 골프 참가자의 내적동기와 외적동기에 관한 연구

고재식 ( Jea Shig Ko ) 한국스포츠심리학회 2011 한국스포츠심리학회지 Vol.22 No.1

본 연구는 아마추어 골프 참가자의 내적동기와 외적동기를 알아보기 위하여 경상남도 J지역의 골프연습장에서 골프 활동에 참여하는 총 256명을 대상으로 스포츠 참여동기 검사지를 사용하여 조사하였다. 수집된 자료는 평균과 표준편차를 산출하고 평균차 검정을 위해 이원변량분석을 실시한 결과 다음과 같은 결론을 얻었다. 첫째, 연령과 성별에 따른 참여동기는 사교, 건강과 체력 요인에서는 연령에 따라, 외적 과시 요인에서는 성별에 따라 유의한 차이가 나타났다. 둘째, 경력과 성별에 따른 참여동기는 기술발달, 즐거움, 컨디션 요인에서 경력에 따라 유의한 차이가 나타났다. 셋째, 평균타수와 성별에 따른 참여동기는 기술발달, 성취감 요인에서는 성별에 따라 유의한 차이가 나타났으며, 즐거움, 사교, 외적과시, 컨디션에서는 평균타수에서 유의한 차이가 나타났다. With an aim to investigate both intrinsic and Extrinsic motivations of participation in amateur golfers, randomized 256 people who are practicing at the driving ranges in J areas of Gyoungnam have been selected as objective samples. Statistical analysis of gender-based those age, experience, and average scoring effects have been performed with Two-way ANOVA and the observed results are as follow. 1. Those intrinsic motivations like technical development, pleasure, achievement were not significantly affected but those extrinsic motivations like sociality (p<0.001), health and fitness (p<0.05), and extrinsic ostentation (p<0.05) were significantly affected by age. However, males were shown to have higher intrinsic and Extrinsic motivations. 2. Those intrinsic motivations like technical development (p<0.05) and pleasure (p<0.001) were found to be affected significantly by experiences but those Extrinsic motivations (i.e. sociality, health and fitness, and extrinsic ostentation) were not affected. As more experienced in participation as higher in both intrinsic and Extrinsic motivations were found. 3. Average scoring did not affect those intrinsic motivations like technical development and achievement but affected pleasure (p<0.001). Those Extrinsic motivations like sociality (p<0.05), extrinsic ostentation (p<0.05) and condition (p<0.05) were found to be affected significantly by the average scoring.

자기제시가 구전의도에 미치는 영향

이청림(Cheong Lim Lee) 한국경영학회 2013 經營學硏究 Vol.42 No.1

Word of mouth (WOM) is a phenomenon that has received much attention in practical and academic applications in recent times. Especially, Many companies have recognized its importance and tried to generate positive WOM. These attempts have been mainly focused on increasing customer satisfaction, improving customer loyalty and generating positive WOMabout a company or product. It is therefore important to investigate the explanation of WOM occurrences. This study explains the reason why WOM has been occurred with a need for self-presentation of customers. Self-presentation(SP) is the use of behavior to communicate some information about oneself to others. That is, self-presentation is to express personal thought, feeling, and emotion toward himself/herself; thus, the consumption and purchase activity of goods is also one type of self-presentation. This study classified self-presentation into self-constructive SP and audience pleasing SP. Self-constructive SP is to express himself/herself according to his/ her inner ideal, while audience pleasing SP means an effort to have a good image in the public audience. Also, the study considers intrinsic motivation and extrinsic motivation as the mediators of self-presentation and WOM intention, and classified and took a look into these motivations into cognitive dimension and affective dimension, respectively. As the intrinsic motivation of a cognitive aspect, the study classified it as altruism. Meanwhile the study classified the intrinsic motivation of an emotional aspect as enjoyment. Then, the study classified the cognitive aspect of extrinsic motivation as reward, and the emotional aspect as recognition by others. In addition, this study examines the moderating role of product type(hedonic vs. utilitarian) is examined in the relationship between intrinsic/extrinsic motivation and WOM to identify the difference of the path coefficients in the cognitive and affective dimensions of intrinsic and extrinsic motivation. The key findings are as follows. First, self constructive SP has a positive effects on the cognitive and affective dimensions of intrinsic motivation; respectively altruism and enjoyment. Audience pleasing SP has not a significant effect on cognitive dimension of extrinsic motivation (monetary reward), while has a positive effect on affective dimension of extrinsic motivation (recognition). Second, the cognitive and affective dimensions of intrinsic motivation have a positive effect on WOM. The affective dimension of extrinsic motivation has a positive effect on WOM, while cognitive dimension of extrinsic motivation has not a significant effect. Third, the effects of intrinsic and extrinsic motivations on WOM show that the effect has different results by product type. The effect of cognitive dimension of intrinsic motivation on WOM is higher for utilitarian product than hedonic product while the effect of affective dimension of intrinsic motivation on WOM is higher for hedonic product than utilitarian product. This study provides more complete understanding of WOM theoretically. Key theoretical implications of the study are as follows. This study deals with the underlying process of WOM from the viewpoint of the sender while many studies about motivation of WOM are anecdotal evidence or conceptual research. This study has proposed the theoretical process of WOM and investigated it empirically: ``self-presentation→intrinsic/extrinsic motivation→WOM``. This study has several practical implications. For the purpose of the increasing the WOM, companies should emphasize not simply reward but the enjoyment and altruistic motivation. Additionally, WOM is able to increase by stimulating enjoyment with WOM itself for the hedonic products, whereas, it is effective to emphasize altruism for the utilitarian products.

외재적 학습동기가 전산세무회계 교육성과에 미치는 영향: 자기효능감의 매개효과를 중심으로

황유정,이윤상 한국경영교육학회 2018 경영교육연구 Vol.33 No.1

[Purpose] We have analyzed the impact of the extrinsic learning motivation on computerized tax accounting educational performance and how students’ self-efficacy shows a mediating effect on their educational performance. [Methodology] For this purpose, We conducted a survey from students taking the program for jobs. A regression analysis was used to test the hypothesis and a sobel test for mediating effect’s significance. [Findings] The first result showed that the extrinsic learning motivation had a significant effect on educational performance. In the job supporting programs, the students with high extrinsic learning motivation has improved their ability much better than the students with low extrinsic learning motivation. Second, the self-efficacy had a mediating effect on students’ educational performance in the extrinsic learning motivation. Through high extrinsic motivation, it resulted in positive outcomes by high self-efficacy. [Implications] The study presents empirical evidence that one of the ways to improve computerized tax accounting educational performance is learning motivation strategies with the extrinsic learning motivation and the self-efficacy. Therefore, academic job programs should be interested in supporting programs in order to inspire the learning motivation and enhance the self-efficacy. [연구목적] 본 연구는 외재적 학습동기가 전산세무회계 교육성과에 미치는 영향과 자기효능감이 매개적 역할을 수행하는지를 알아보고 시사점을 제공하고자 하였다. [연구방법] 본 연구는 대학 취업지원프로그램 중 전산세무회계 자격증 취득반 수강생을대상으로 실시되었고 가설검증을 위한 통계분석으로 회귀분석과 매개효과의 유의성을 검증하기 위하여 sobel test를 실시하였다. [연구결과] 외재적 학습동기는 전산세무회계 교육성과에 유의한 정(+)의 효과가 있는것으로 나타났고 이때 자기효능감은 매개효과를 보이고 있었다. 즉, 수강생들은 취업에도움이 되기 위하여 자격증을 취득하고자 하는 외재적 동기가 높을수록 교육성과가 높아지고, 어려운 학습 환경 속에서도 다양한 학습방법을 효과적으로 동원하여 조직하고 실행하게 하는 자기효능감이 학습을 더 분발하고 지속하게 하여 높은 교육성과로 연결되었음을 의미한다. [연구의 시사점] 본 연구는 전산세무회계 교육성과를 향상시키는 방법으로 학습동기와자기효능감을 포함하는 학습동기전략을 제시하였고 취업을 지원하는 프로그램에 학습동기전략 등을 강화하는 프로그램을 제공하도록 하여 취업교육의 본질적인 목적을 달성하도록 하는 효과적인 방향을 제시하였다.

THE IMPACT OF EXTRINSIC AND INTRINSIC MOTIVATION ON JOB PERFORMANCE: THE CASE OF KOH KONG PROVINCIAL GOVERNMENT IN CAMBODIA

( Bun Manith Mpa ) 한국행정학회 2016 한국행정학회 학술발표논문집 Vol.2016 No.-

Public officials in Cambodia commonly argue that they could not concentrate on work and maximize their job performance because of low salary and benefit. Therefore, what factors make public employees work hard and whether extrinsic motivation policies such as a high salary and benefits could improve job performance or not are the key questions for policy makers. To answer these questions, this study examines the impact of extrinsic motivation (pay, promotion, and job security) and intrinsic motivation (sense of achievement, and work important) to the perception of individual job performance. The finding suggests that intrinsic motivation is the key factor to improve civil servant``s job performance. However, extrinsic motivation is found no significant relationship with job performance. Based on the results, policy makers and public managers might not prioritize extrinsic motivation policies alone to enhance job performance in the current situation without additional management policies attached to extrinsic motivation. This study contributes the empirical knowledge to the theoretical concept of motivation and job performance in the public organizations in developing countries.

전략적 인적자원관리를 통한 동기부여가 비재무적 성과에 미치는 영향-보험설계사를 대상으로-

강호영,박현일,이두영,이영대 한국회계정보학회 2010 재무와회계정보저널 Vol.10 No.3

This study explored variables influencing intrinsic motivation and extrinsic motivation of life planners who seem to be high human resources, and analyzed the effects of motivation given to life planners on non-financial performance. As the variables affecting intrinsic and extrinsic motivation, strategic human resource management variables based on the resource-based theory were established, and as the non-financial performance, intention to turnover, sales performance, and variables of customer performance were established. According to the empirical analysis result, intrinsic motivation was found to affect significantly compensation acceptability and career development while extrinsic motivation gave a significant impact on evaluation of performance, compensation acceptability, and career development. Intrinsic motivation given to life planner was shown to significantly affect turnover, sales and customer performance while only extrinsic motivation gave a significant effect on sales performance. In addition, intrinsic motivation was shown to have a higher effect on non-financial performance than extrinsic motivation on the whole. The summarization of the findings shows that managers of organizations need to strengthen activities of human resource management by focusing on employees’ intrinsic motivation. 본 연구는 인적자원의 중요성이 높다고 판단되는 보험설계사들을 대상으로 내재적 동기부여와 외재적 동기부여에 영향을 미치는 변수를 탐색하고, 보험설계사들에게 부여된 동기가 비재무적 성과에 미치는 영향을 분석하였다. 내재적 동기부여와 외재적 동기부여에 영향을 미치는 변수로는 자원기반이론에 기초한 전략적 인적자원관리 변수를 설정하였고 비재무적 성과로는 이직의도, 영업성과, 고객성과 변수를 설정하였다. 실증분석결과 내재적 동기부여에는 보상수용성과 경력개발이 유의한 영향을 미치는 것으로 나타났고, 외재적 동기부여에는 성과주의 평가, 보상수용성, 경력개발이 유의한 영향을 미치는 것으로 나타났다. 보험설계사에게 부여된 내재적 동기는 이직의도, 영업성과, 고객성과에 모두 유의한 영향을 미치는 것으로 나타났지만 외재적 동기는 고객성과에만 유의한 영향을 미치는 것으로 나타났다. 또한 내재적 동기부여가 외재적 동기부여 보다 전반적으로 비재무적 성과에 많은 영향을 미치는 것으로 나타났다. 이러한 연구결과를 종합해 보면 조직의 관리자는 조직 구성원의 내재적 동기부여에 초점을 맞추어 인적자원관리 활동을 강화시킬 필요가 있을 것으로 보인다.

전시컨벤션 참관객의 내재적·외재적 참가동기와 웰니스지수, 생활만족과의 관계연구: 창원컨벤션센터(CECO)를 중심으로

선종갑,양진연 한국호텔관광학회 2016 호텔관광연구 Vol.18 No.4

The study aims to examine the effects of intrinsic and extrinsic motivations of participants in exhibition & convention on wellness index and life satisfaction. A total of 250 survey questionnaires were distributed to those who participated in the Changwon Exhibition Convention Center. Of them, 221 questionnaires were finally used for data analysis through a data screening procedure. To address the objective of this study, the following statistic methods were conducted: frequency test, reliability test, exploratory factor analysis using SPSS 21.0 and then structural equation model using AMOS 21.0. From the results, the hypothesis 1-1 which proposed a positive relationship between the extrinsic motivation of exhibition & convention visitors and life satisfaction was supported. Second, the hypothesis 1-2 which proposed a positive relationship between the intrinsic motivation of exhibition & convention visitors and wellness index was rejected. Third, the hypothesis 2-1 which proposed a positive relationship between the extrinsic motivation of exhibition & convention visitors and life satisfaction was rejected. Fourth, the hypothesis 2-2 which proposed a positive relationship between the intrinsic motivation of exhibition & convention visitors and life satisfaction was supported. Finally, the hypothesis 3 which proposed a positive relationship between the wellness index and life satisfaction was accepted. Since it is hard to differentiate products and services of exhibition & convention, it becomes more crucial to understand psychological and behavioral characteristics of exhibition and convention participants. The findings are in line with the results of previous studies, confirming that motivations of exhibition and convention visitors were identified as intrinsic and extrinsic ones. It also provides implications that behavioral results differ according to intrinsic and extrinsic motivations.

The Relationship between Autonomous Extrinsic Motivation of Salespeople and Work Performance: An Empirical Study from Vietnam

Minh Luan PHAM 한국유통과학회 2021 The Journal of Asian Finance, Economics and Busine Vol.8 No.12

This study explores the direct relationship between challenge and hindrance demands affecting autonomous extrinsic motivation and sales performance. In addition, we examine the mediating role of autonomous extrinsic motivation in the relationship between challenge demands, hindrance demands, and sales performance. This study explores the direct relationship between challenge and hindrance demands affecting autonomous extrinsic motivation and sales performance. In addition, we examine the mediating role of autonomous extrinsic motivation in the relationship between challenge demands, hindrance demands, and sales performance. This study proceeded in two phases comprising preliminary and prime research. First, preliminary quantitative research was conducted through face-to-face interviews with 125 observations to analyze the reliability of the scale and exploratory factor analysis to evaluate the measurements. The data collected from 431 real estate market employees shows that both challenge and hindrance demands positively and negatively affect sales performance through autonomous extrinsic motivation. Furthermore, challenge demands and hindrance demands affect positive and negative sales performance through autonomous extrinsic motivation, respectively. This study suggests that business organizations should design job demands to ensure that challenging work is suitable for employees’ job positions. Thus, they will contribute to motivation and help employees achieve job performance.

어머니의 내•외적 양육 동기에 따른 군집 유형과 영역별 양육효능감 간의 관계

백지희 한국심리학회 산하 한국발달심리학회 2016 한국심리학회지 발달 Vol.29 No.1

본 연구는 양육에서 나타나는 어머니의 내적 동기와 외적 동기를 조사하고 양육의 영역별 효능감과 어떠한 관계를 가지는가를 알아보고자 하였다. 또한 양육에서 내적 동기와 외적 동기의 복합적인 작용을 분석하기 위하여 내적 동기와 외적 동기를 수준에 따라 군집화하고 영역별 양육효능감에서 이들 군집이 어떠한 차이를 보이는지를 분석하였다. 연구는 서울에 거주하는 만 3세에서 만 5세 유아의 어머니 437명을 대상으로 하여 양육에서의 내․외적 동기와 영역별 양육효능감(애정, 일상체계조직, 훈육, 놀이, 교육)을 측정하였다. 연구 결과, 어머니의 내적 동기는 영역별 양육효능감의 모든 영역과 정적인 상관을 보인 반면, 외적 동기는 일상체계조직, 훈육, 교육 영역의 효능감과 부적 상관을 보였다. 내적 동기와 외적 동기의 수준에 따른 군집은 네 개의 군집으로 분석되었으며, 이 가운데 ‘내적 동기가 높고 외적 동기가 낮은 집단’의 평균이 대부분의 영역별 양육효능감에서 가장 높은 것으로 나타났으며, 다른 집단과도 유의미한 평균차이를 보였다. 어머니의 내․외적 동기가 양육효능감의 영역에 따라 다양한 관계성을 보이며 각각의 동기가 보이는 수준에 따라 양육효능감이 달라지는 것은 어머니의 양육효능감을 증진시키기 위하여 양육 동기를 어떻게 다루어야 하는가를 생각해보게 한다. This study purposed to determine the relationships between parents’ intrinsic and extrinsic motivation in parenting and their self-efficacy with regarding to nurturance, instrumental care, discipline, play, and teaching. Also, the two types of motivation can be activated in a complex way according to their levels. Cluster analysis revealed types of patents’ motivation based on the nature of motivation, and the study investigated the differences in parenting self-efficacy. Mothers (N=437) completed questionnaires along with a parenting motivation scale and the Korean version of the Echelle Globale du Sentiment de Competence Parentals (K-EGSCP), a scale for domain-specific self-efficacy in parenting. The results revealed that the relationships among intrinsic motivation and all the domains of self-efficacy were positive. However, extrinsically motivated mothers were likely to show low parenting self-efficacy in instrumental care, discipline, and teaching. The four distinct motivational groups were as follows: high intrinsic/high extrinsic motivation, high intrinsic/low extrinsic motivation, low intrinsic/high extrinsic motivation, and low intrinsic/low extrinsic motivation. A multiple analysis of variance revealed that the groups differed significantly on all the domains of self-efficacy with regard to parenting.

군사학전공 대학생의 공공봉사동기, 직업선택 동기, 전공만족 간의 구조적 관계

김덕기(Tuck Key Kim),박효선(Hyo-Sun Park) 한국직업교육학회 2021 職業 敎育 硏究 Vol.40 No.2

본 연구의 연구목적은 군사학전공 대학생의 공공봉사동기 및 직업선택 동기와 전공만족 간의 구조적 관계를 살펴보는 것이다. 먼저 공공봉사동기와 직업선택의 내재적・외재적 동기의 전공만족에 대한 관계를 살펴본 후 공공봉사동기와 내재적・외재적 동기 간의 관계를 분석하였다. 본 연구의 목적을 달성하기 위해 전국의 4년제 대학 군사학과 및 전문대학 부사관과 6개교의 군사학전공 대학생들을 모집단으로 총 354부의 설문지를 분석하였다. 연구결과는 다음과 같다. 첫째, 공공봉사동기와 전공만족은 긍정적 관계를 나타냈다. 둘째, 직업선택의 내재적 동기와 외재적 동기는 전공만족과 긍정적인 관계를 유의하였다. 셋째, 공공봉사동기는 내재적 동기와 긍정적 관계로 유의한 반면, 외재적 동기와는 무관한 결과를 나타냈다. 본 연구의 이와 같은 결과는 공공봉사동기가 직무태도 뿐 아니라 대학생들의 전공만족과도 긍정적 유의관계를 가짐을 규명하여 연구의 영역을 확장하였다. 또한 공공봉사동기와 내재적 동기의 차이점 및 긍정적 유의관계를 설명함으로써 학문적 개념을 보완하였다. 더불어 외재적 동기가 전공의 특성에 따라 대학생의 전공만족과 긍정적 유의관계를 가질 수 있음을 확인하여 후속연구에 대한 필요성을 제시하였다. The purpose of this study is to examine the structural relationship between the public service motivation and job choice motivation and major satisfaction of university students majoring in military. First, the relationship between public service motivation and job choice on major satisfaction was examined, and then the effect of public service motivation on intrinsic and extrinsic motivation was analyzed. In this study, a survey was performed by sampling from six universities and colleges. A total of 354 questionnaires were analyzed. The results of the study are as follows: First, public service motivation showed positive influence on major satisfaction. Second, it was noted that the intrinsic and extrinsic motivations of job selection had a positive effect on major satisfaction. Third, the public service motivation was significant in a positive relationship with intrinsic motivation, but there is no influence with extrinsic motivation. The results of this study expanded the scope of the study by clarifying that public service motivation is a variable that can affect not only job attitudes but also university students major satisfaction. In addition, the academic concept was supplemented by explaining the difference and positive significance between public service motivation and intrinsic motivation. In addition, it was confirmed that extrinsic motivation can affect the major satisfaction of according to the characteristics of the major, and the necessity for follow-up research was suggested.

납세자의 개인납세윤리, 사회납세윤리, 사회정체성 및 세무조사가능성이 납세순응에 미치는 영향

김관형,심태섭 한국세무학회 2019 세무와 회계저널 Vol.20 No.3

As the role of the government grows, tax compliances of taxpayers have been becoming very important. There have been many previous reports to improve tax compliance, however, a lot of research have focused on only extrinsic motivations such as tax investigations, tax rates and additional tax. Since taxpayers’ compliances are often high regardless of extrinsic motivations, the previous studies can not fully account for the phenomenon of taxpayer compliance. Thus, intrinsic motives such as personal awareness, social responsibility and other non-financial motives that encourage taxpayers to voluntarily comply with taxes, should be considered as well as extrinsic motivations. Here, this study proposed a comprehensive model of tax compliance by using various factors of tax compliance based on both intrinsic and extrinsic motivations to completely understand the phenomenon of taxpayer compliance. This study set representative variables as ‘personal ethics’, ‘social norm’ and ‘social identity’ for intrinsic motivation, and ‘the likelihood of taxation investigation’ for extrinsic motivation, respectively. Especially, ‘the likelihood of taxation investigation’ is the most consistent variable of extrinsic motivation according to the previous studies. Thus, we try to investigate how both intrinsic and extrinsic motivations affect for taxpayers to comply with taxes. In this study, the questionnaires was used to collect data. First of all, the intrinsic motives of the taxpayers were measured. Next, It was analyzed how respondents decide the tax reporting decision depending on the different two levels of external motivations;(1) high possibility of tax investigation (2) low possibility of tax investigation. Respondents were targeted to 500 Tax accountants and CPA members and 500 Business man for the questionnaire. Also, among Tax accountants and CPA, owner operator and corporate entrepreneurs who are more taxable and interested than non-taxpayers have been selected. Moreover, taxpayer are likely to affect tax compliance since a lot of taxpayers perform tax declaration through Tax accountants and CPA in Korea. Thus, taxpayer such as owner operator and corporate entrepreneurs were chosen as taxpayer in this study. A total of 133 respondents (59 taxpayers and 74 Tax accountants and CPA) were answered and analyzed as a result of sending 1000 questionnaires. The results of this study can be summarized as follows. First, personal ethics has a positive effect on tax compliance. Second, social ethics also has a positive effect on tax compliance. Third, the possibility of tax investigation affects tax compliance. Finally, it was found that the interaction variables of personal ethics, social ethics and tax investigation-positively affect tax compliance. This study has contributed to the comprehensive analysis of the motivation for tax compliance by using both intrinsic motivation and external motivation as variables. The result in this study would expected to help policymakers establish polices for improving tax compliance. 신고납세제도하에서 많은 세금이 납세자의 자발적 신고에 의하여 신고 되기에, 납세자의 납세순응은 매우 중요해 지고 있다. 납세순응을 높이기 위한 연구들은 많지만 대부분 세무조사, 세율, 가산세 등 외부적 동기에 따른 연구들이 많다. 그러나 이러한 외부적 동기와 관련 없이 납세자의 납세순응이 높은 경우가 많아, 외부적 동기에 대한 기존연구는 납세자의 납세순응을 충분히 설명하지 못하고 있다. 이러한 외부적 동기 이외에도 납세자는 개인의 의식, 사회에 대한 책임감 등 비금전 동기인 내재적 동기에 따라서 자발적으로 납세순응을 할 수 있다. 따라서 본 연구는 납세순응에 영향을 미치는 변수로 외부적 동기 뿐 아니라 내재적 동기를 포함하여, 이러한 변수들이 납세자의 납세순응에 영향을 미치는 가를 연구하였다. 본 연구는 납세순응에 대한 다양한 요인을 함께 고려함으로써, 여러 요인을 통합적으로 고려하지 못한 기존연구의 한계를 극복하고 납세순응에 대한 포괄적인 모형을 제시할 수 있을 것이다. 본 연구에서는 대표적인 내재적 동기로 ‘개인납세윤리’, ‘사회납세윤리’와 ‘사회정체성’을 선택하였다. 그리고 외부적 동기에 따른 변수는 선행연구들을 분석하여 가장 일관된 변수인 ‘세무조사가능성’으로 선정하였다. 이에 본 연구는 납세자의 ‘개인납세윤리’, ‘사회납세윤리’, ‘사회정체성’ 그리고 ‘세무조사가능성’이 납세순응에 미치는 영향을 파악하고자 한다. 이러한 연구목적을 달성하기 위하여 본 연구는 설문지를 이용하여 자료를 수집하였다. 우선 납세자의 내재적 동기를 측정하였다. 이어서 외부적 동기인 세무조사가능성이 높은 경우와 낮은 경우의 두 가지 수준으로 구분하여, 각 상황에서의 응답자들이 어떠한 세무신고의사결정을 하는 가를 측정하였다. 그리고 납세자와 세무대리인(세무사 및 공인회계사)을 대상으로 하였다. 납세자는 비사업자보다 세금에 대한 노출 빈도와 관심이 큰 복식부기의무 개인사업자와 법인사업자를 대상으로 하였다. 또한 우리나라는 많은 납세자가 세무대리인을 이용하여 세무신고를 대행하고 있기에, 세무대리인이 납세자의 납세순응에 영향을 미칠 가능성이 높다. 이에 본 연구에서는 세무대리인도 응답자로 하였다. 세무대리인으로는 개인 사무실을 운영하는 세무사와 공인회계사를 선정하였다. 총 1,000명에게 설문지를 송부하여 회수된 133개(납세자 59명과 세무대리인 74명)의 자료를 대상으로 분석하였다. 본 연구에서 도출된 연구결과는 다음과 같다. 첫째, 개인납세윤리는 납세순응에 긍정적 영향을 미친다는 사실을 알 수 있었다. 둘째, 사회납세윤리는 납세순응에 긍정적인 영향을 미친다는 사실을 나타내고 있다. 셋째, 세무조사가능성이 납세순응에 긍정적인 영향을 미치고 있음을 설명하고 있다. 마지막으로 개인납세윤리, 사회납세윤리, 세무조사가능성 세 요인의 상호작용변수는 납세순응에 긍정적인 영향을 미치고 있음을 알 수 있었다. 본 연구는 납세순응의 내재적 동기와 외부적 동기를 변수로 포괄적으로 분석하였다는데 연구의 기여점이 있다. 본 연구에서는 납세순응의 내재적 동기변수와 외부적 동기변수를 포괄하는 모형을 제시함으로써 납세순응의 동기를 포괄적으로 규명하고 있다. 이러한 본 연구의 결과가 정책당국의 납세순응을 높이데 필요한 정책마련에 도움이 될 것을 기대한다.