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Motivating Behavior in Management Accounting and Control ：激励行为管理会计与控制
Motivating Behavior in Management Accounting and Control Systems Chapter 8 Management Accounting and Control Systems Chapter 7 discussed the technical characteristics of a well-designed management accounting and control system (MACS) However, a major role for control systems is to motivate behavior congruent with the desires of the organization since human interests and motivation can vary significantly Major Behavioral Considerations Embedding the organization’s ethical code of conduct into MACS design Using a mix of short and long-term qualitative and quantitative performance measures The balanced scorecard approach Empowering employees to be involved in decision making and MACS design Developing an appropriate incentive system to reward performance Impact of MACS on Behavior Many managers try to implement new systems without considering the behavioral implications and consequences of a MACS If they do not pay careful attention to behavioral factors, then: Goal congruence may not occur Motivation could be low Worst of all, employees may be encouraged to engage in dysfunctional behavior Human?Resource?Model Of?Motivation (HRMM) Perhaps the most contemporary management view of motivation Based on initiatives to improve the quality of working life and the strong influence of Japanese management practices Introduces a high level of employee responsibility for and participation in decisions in the work environment Serves as the basis for the presentation of the four behavioral considerations in MACS design Central Assumptions of the HRMM (1 of 2) Organizations operate under a system of beliefs about the values, purpose, and direction of their organization People find work enjoyable and desire to participate in: Developing objectives Making decisions Attaining goals in their work environment Individuals are motivated by both financial and nonfinancial means of compensation Central Assumptions of the HRMM (2 of 2) Employees have a great deal of knowledge and inform
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