Tutorial 7 - Motivating behaviour.docx - 22421 Management Decisions and Control Student guide Topic Motivating behaviour Key concepts Weekly tutorial

Tutorial 7 - Motivating behaviour.docx - 22421 Management...

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22421: Management Decisions and Control - Student guide Topic: Motivating behaviour Key concepts - Agency theory - Expectancy theory - Motivating behaviour in target setting (budget difficulty, participation, slack, personality) - Motivating behaviour through rewards (pay for performance, valence, needs, hygiene factors, expectancy Weekly tutorial objectives: For students to: Understand and explain how accounting systems can be used to motivate behaviour in organisations Use theory to explain problems in the design and use of reward and compensation systems to motivate behaviour and performance REMINDER: Your draft design for your group assignment is due in class this week. Your team is unlikely to develop its best design on the first try. It’s important to experiment, see what works and what could be improved. At a minimum you need to hand in: A draft of the 1-page infographic of your design Draft description of what your performance measurement system is, the components and how it is intended to work Please ensure that you bring two printed copies to class - one to hand in to your tutor and one that your group will work on in class. Readings: Case study: Royal Wessanen NV Pages 405-408 and Chapter 13 from Langfield textbook Book chapter: ‘Rewarding managerial performance’ By Clive Emmanuel, David Otley and Kenneth Merchant Recommended further reading: Chapter 13 from Kaplan & Atkinson Revision questions 1. According to agency theory, why do organisations need incentive and compensation systems? 2. According to expectancy theory why will a reward system not be motivating? 3. At what level should managers set targets in order to maximise employee motivation and performance? Why is this the case?
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