中国石油大学（北京）工商管理学院管理会计双语课件Chapter8 Motivating Behavior in Management Accounting and Control Systems.pptVIP

Motivating Behavior in Management Accounting and Control Systems Chapter 8 Management Accountingand Control Systems Chapter 7 discussed the technical characteristics of a well-designed management accounting and control system 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 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 Negative consequences: Goal congruence may not occur Motivation could be low Employees may be encouraged to engage in dysfunctional behavior Human?Resource?ModelOf?Motivation (HRMM) 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 ofHRMM 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 ofthe HRMM Employees have a great deal of knowledge and information about their jobs, the application of which will improve the way they perform tasks and benefit the organization as a whole Individuals