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CSEAR Management Control Systems (MCS) basically perform six functions (Drury, 2001)… communicating to unit managers the critical success factors for the implementation of the firm’s strategy and the achievement of the firm’s mission and objectives directing unit managers’ attention to those key success factors and specifying targets for them coordinating the activities of the different unit managers in such a way as to achieve the individual targets in the specified critical success areas measuring and evaluating unit managers’ performance and their progress towards the targets set in these key success areas linking rewards or / and penalties to the achievement of the specified targets, so as to motivate unit manager’s behaviour towards what is required for the achievement of the firm’s targets Setting… the organisation as “…a nexus of contracts between self-interested individuals” the firm as “…an overlapping set of contractual relationships among the principal(s) who ‘hires’ the agent(s) for the purpose of delegating authority and responsibility, in order for the latter to perform some task (Baiman, 1982). Actors… both the principals (top management, owners of the firm) and the agents (middle-level managers) are assumed to be selfish, rational, wealth-seeking utility maximisers, motivated solely by their self-interest principals are assumed to be risk-neutral… agents are assumed to be risk- and work-averse (i.e., to prefer leisure to work) (Emmanuel Mehafdi, 1994) ; agents are expected to take active efforts to minimise work if this perceived to maximize his own utility (Williamson, 1975) ; agents are assumed to be mainly, if not wholly, interested in material wealth maximisation only (Frey, 1997). Intrinsic Rewards : …are rewards that are seen to satisfy the individual’s higher-order needs (Porter Lawler, 1965) …are associated with feelings of achievement, recognition, and self-actualisation (Deci Ryan, 1985) …can be provided through the (vertical
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