Der Einfluss unterschiedlicher Anreiztypen auf die intrinsische Motivation ist seit Jahren Gegenstand einer heftigen Kontroverse. Der vorliegende Beitrag erweitert diese Diskussion, indem er die Analyse auf zwei weitere Kernelemente von Anreizsystemen,die Ausgestaltung der Bemessungsgrundlage und der Belohnungsfunktion, ausweitet. Er arbeitet auf Basis eines sach-analytischen Vorgehens unter Einbeziehung der Theorie der kognitiven Bewertung heraus, welchen Einfluss die in der betriebswirtschaftlichen Literatur diskutierten Anforderungskriterien an diese Elemente auf die intrinsische Motivation entfalten können. Es wird ein hypothetisches Wirkungsgefüge herausgearbeitet, welches daraufhin deutet, dass ein Großteil der Anforderungskriterien positiv auf die intrinsische Motivation wirkt, und das konkrete Ansatzpunkte für weitere empirische Studien liefert.
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