ch08 - MotivatingBehaviorin ManagementAccounting...

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Motivating Behavior in  Management Accounting  and Control Systems   Chapter 8 
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Management Accounting and 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
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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
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Ethics and Management Accountants Management accountants are guided by  the organization’s code of ethical conduct  and the ethical standards of their  professional associations Management accountants often play a  significant role in MACS design, which  should reflect their professional  standards
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Incorporating Ethics into a MACS Design   To incorporate ethical principles into the design of a MACS  need to ensure the following: Organization has implemented, and  communicated to all employees a  comprehensive code of ethics All  employees understand  the code of ethics  and the boundary systems that constrain  behavior That a system exists to  detect and report  violations  of the organization’s code of ethics
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Motivation When designing jobs and specific tasks,  system designers should consider the  following three dimensions of motivation: Direction Intensity Persistence
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General Comments on Human Behavior 1. Human behavior is a complex process. 2. We tend to be overly optimistic about the rationality of people. 1. Some individual differences are changeable but others are not. 1. The expectations of others (particularly those in power) strongly influence individual behavior. 1. We generally have a difficult time understanding the behavior of others. 6. We are constantly sending messages to others.
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1. Some people just aren’t motivated. 2. Motivation is something you do TO others. 3. A happy worker is a productive worker. Misconceptions about Motivation
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(unsatisfied needs) - Need = an internal state of deficiency - Needs Tension Behavior to reduce the tension by satisfying the need (Homeostasis) - At certain times some needs will be more important than others. Content Theories of Motivation
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ch08 - MotivatingBehaviorin ManagementAccounting...

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