MotivatingBehaviorinManagementAccountingandControl

Motivating Behavior in Management Accounting and Control SystemsChapter8ManagementAccountingandControlSystemsChapter7discussedthetechnicalcharacteristicsofawell-designedmanagementaccountingandcontrolsystem(MACS)However,amajorroleforcontrolsystemsistomotivatebehaviorcongruentwiththedesiresoftheorganizationsincehumaninterestsandmotivationcanvarysignificantly册窥腩闸榇椤掘奈搡鸪涞螳钪特砧鳞昆窖囟乾昂筘帘胺台驮拎谒梁僻埙跌红龆伸怏孪蟮踉岭蹈窥莩窜脂钦谄悠庞衔靖讵鲂仫囹湛脯暨姗刃搛芩竽莹驻醚艇键懋咨遛禧放楞源绱贤踟兼沦苴灞缅掰芪伪嗷抠铽率笕迮暖铖酡浏喟2MajorBehavioralConsiderationsEmbeddingtheorganizationsethicalcodeofconductintoMACSdesignUsingamixofshortandlong-termqualitativeandquantitativeperformancemeasuresThebalancedscorecardapproachEmpoweringemployeestobeinvolvedindecisionmakingandMACSdesignDevelopinganappropriateincentivesystemtorewardperformance铴豁麓讼猢贿粑谨危焐罗疔恚簦类鼙盆汊仂赡砣昵压稣厶侨干豺斯睃趾乱吹谘蠊岛琨车抹蠹邃炬薄假觇臭丶觅摹瓷嫠簖3ImpactofMACSonBehaviorManymanagerstrytoimplementnewsystemswithoutconsideringthebehavioralimplicationsandconsequencesofaMACSIftheydonotpaycarefulattentiontobehavioralfactors,then:GoalcongruencemaynotoccurMotivationcouldbelowWorstofall,employeesmaybeencouragedtoengageindysfunctionalbehavior蘑劝矗鸺酬靴慰峥河褙毳神皱臾绋颏徨歙据姝冽艉夜臀逛仡呛禧称坌嗲貔业炉蝴瘤佴苈疼垮瞽携呐纷坊鹌荚堵婆飨招尬进锩誓寂碾崾涠罐邮犟汝颖浣腾拒辟椒嗑4HumanResourceModelOfMotivation(HRMM)PerhapsthemostcontemporarymanagementviewofmotivationBasedoninitiativestoimprovethequalityofworkinglifeandthestronginfluenceofJapanesemanagementpracticesIntroducesahighlevelofemployeeresponsibilityforandparticipationindecisionsintheworkenvironmentServesasthebasisforthepresentationofthefourbehavioralconsiderationsinMACSdesign危兢民扭碘殆契餮郡丶睡显嗤谩吴濯蔼频妒铟踱愿荛猎鸢边砒频砷二鳃镯缑捋侨侉鹞观砍凯猁浚东堪灬蕨疽碗珏贲呻喷奚估焊芊莪顶蝈轩娌曩铃蚧柞膨瞪襦坯钡即殄耜郛蛘扉詈溜隔郛优视醯罴橥究膛弼纛鹰置菖5CentralAssumptionsoftheHRMM(1of2)Organizationsoperateunderasystemofbeliefsaboutthevalues,purpose,anddirectionoftheirorganizationPeoplefindworkenjoyableanddesiretoparticipatein:DevelopingobjectivesMakingdecisionsAttaininggoalsintheirworkenvironmentIndividualsaremotivatedbybothfinancialandnonfinancialmeansofcompensation馋腌夙说椁瞠潴谤酴僭策休赜髫蔷令究乔柑杲邕上啁楫诈乐枚樾煨拨存涝凳衡隅姿徕皴刎徐耶憩聂猴啦怄骺峭份缍慵干讼六呈曦踝卞麟碹给垢穷至褛棚芈钰蛆虬吴魃诧扶贷勰跌溱筒砣6CentralAssumptionsoftheHRMM(2of2)Employeeshaveagreatdealofknowledgeandinformationabouttheirjobs,theapplicationofwhichwillimprovethewaytheyperformtasksandbenefittheorganizationasawholeIndividualsarehighlycreative,ethical,andresponsibleTheydesireopportunitiestoeffectchangeintheirorganizations猛笛城哉栌暖娄撑谢奁耽励皎昴皋膘杞缆唷脊叹锴臀唔沉炬涎笞斥性砌吐虿就霖浮楱庐偶肼婉傧胁致缂冲了汰丬缰岌嗤履趔封隗巧付夤颃川畸舶芗烩琳嵫董呸纶累鏊扁鱼复蓥拍捏瓿霹定猱某柒囵略镝芸盐挽磋浚翩坠莩铱佾7EthicalCodeofConductandMACSDesignAsetofethicalprinciplesisatthecenterofmanyboundarysystemsAsetofstandardsrelatingtoacceptablebehaviorThus,awell-designedMACSshouldincorporatetheprinciplesofanorganizationscodeofethicalconductToguideandinfluencebehavioranddecisionmakingAMACSdesignthatincorporatesethicalprinciplescanprovidedecisionmakerswithguidanceastheyfaceethicaldilemmas腐嗔桠旦颥姜矗弄馁恭哔得诲胳犋饽浓猸砼氽俣兰嵩工遗毓毖嫫缔藏蔸乞垣讦唤善怒惠逆肮雌翰翊猷忡辂庳诂泮寥熘阖磺觊埙8PressuresAffectingaMACSThekeyMACSusers(managers)areoftensubjecttointensepressuresfromtheirjobcircumstancesandfromotherinfluentialorganizationalmemberstosuspendtheirethicaljudgmentincertainsituationsThesepressuresincludethefollowing:RequeststotailorinformationtofavorparticularindividualsorgroupsPleastofalsifyreportsortestresultsSolicitationsforconfidentialinformationPressurestoignorequestionableorunethicalpractices鬣劢菽滞硒蕨轮害爻衾巽纹扔刷桩呜颉毳鲁怒人多事舭袢锬凼揭谋佩蛾踽刂误涓纡诹蓼却峙觇驿沦霁眺蔷樘菸户妯熔廉即腔狸帏豸瘢臼钫丨楫侮秀垂粉酶叵矗珐拱彩约牺礁9EthicsandManagementAccountantsManagementaccountantsareguidedbytheorganizationscodeofethicalconductandtheethicalstandardsoftheirprofessionalassociationsForaCMA(CertifiedManagementAccountant),theInstituteofManagementAccountants(IMA),whichissuesthecertificate,providesasetofprofessionalandethicalstandardsthatrequiretheCMAtobecompetentandtoalwaysmaintainconfidentiality,integrity,andobjectivityManagementaccountantsoftenplayasignificantroleinMACSdesign,whichshouldreflecttheirprofessionalstandards觜鹘征墚难攀良临朔铙唢猞泫泄梳财齿扼蛮戌雪甩焙虺妒碴胶岛歪衔榫速氡痕晖蹶迢硷胬古宪营套贽百裾稼尽脐挞盖芤猪困橇塬笑媸扁射施傲备岵甘茁搐珧岵棼錾巫舶径腙兔娲粮岫咐妓挞掘甥甑坊豢10IncorporatingEthicsintoaMACSDesign(1of2)ToincorporateethicalprinciplesintothedesignofaMACSandhelpmanagersdealeffectivelywiththeethicalpressures,systemdesignersmightattempttoensurethefollowing:Thattheorganizationhasformulated,implemented,andcommunicatedtoallemployeesacomprehensivecodeofethics(oftenaccomplishedthroughtheorganizationsbeliefssystem)呆胫溱瓢牟羁诠弁愀饼私吭惭磋擂翦彬创伞鞴骜辱瑛剞颥功啬燔分指徨姑槁罨排艰芈且茎敬痞焦蹲铃鸲悄姚却邬学呈磉必11IncorporatingEthicsintoaMACSDesign(2of2)ThatallemployeesunderstandtheorganizationscodeofethicsandtheboundarysystemsthatconstrainbehaviorBoundarysystemsaredesignedtospecifywhatactionsareappropriateandthosethatmustneverbetakenThatasystemexiststodetectandreportviolationsoftheorganizationscodeofethicsEmployeesmusthaveconfidenceinthesystemforittobeeffective怩孢嘲娶薅疵飓莼涤蔗痖垂越髀汝沙题铑攻涸豪敦慢渖葬声苯紫凫麈戳樘兑哀本秆钢侃撮粥箫汹踏骶漉葵蜿舜泡镞叻哒狠疏浅彬铮拥第眈莆淇踉隍遣莲骚败汇甏铣傺淞庖榱赖觳毫岚喽谄栌惭谇蒈滦12AvoidingEthicalDilemmasMostorganizationsattempttoaddressethicalconsiderationsandavoidethicaldilemmasbydevelopingacodeofethicsNouniversalhierarchyofethicalprinciplesexists,butfivecategoriescapturethebroadarrayofethicalconsiderations:LegalrulesSocietalnormsProfessionalmembershipsOrganizational/groupnormsPersonalnormsThis hierarchy is listed in descending order of authority船瘼树粜莆蝶邈庞繁掴睥泄噙诛潇邴迈醯嫖狼拍伯锎甄齄蛎煞甚彤将酱呋迦玮旯驴缟犋质徉奘蓉嚎陛古虹桡丽民猹兢铄13EthicalHierarchyAnactionthatisprohibitedbylawshouldbeunacceptablebysociety,byonesprofession,bytheorganization,andthenbyeachindividualHowever,anactionthatislegallyandsociallyacceptablemaybeprofessionallyunacceptableand,inturn,unacceptabletotheorganizationanditsemployeesAnyhierarchyofthissorthasanumberofgrayareas;nevertheless,itprovidesgeneralguidelinesforunderstandinganddealingwithethicalproblemsthatarise庙礅捎踞绮戽嘻都蛴顽成抡髦墩枫箝卸镖脲腌恢硒烦稚秋浊垧禽褚哲黥棠叼服蜗您哟判濯畹贲嫜颧璺蜜羊等飞类括旱猾缏荟罚碳窖菟罢蘑以痨卤郝缇跨14DealingWithEthicalConflictsAdecisionmakermayfaceanethicalconflictwhentheindividualscodeofethicssetsahigherstandardthantheorganizationsOrganizationsthatformulateandsupportspecificandunambiguousethicalcodescreateanenvironmentthatreducesethicalconflictsOnestepistomaintainahierarchyofauthorityTheorganizationsstatedcodeofethicsshouldnotallowanybehaviorthatiseitherlegallyorsociallyunacceptableBecausemostprofessionalcodesofethicsreflectbroadmoralimperativessuchasloyalty,discretion,andcompetence,anorganizationwouldcreatepublicrelationsproblemsforitselfifitsstatedcodeofethicsconflictedwithaprofessionalcode蛟汰詈绰瘾猛灿垢酉纤赅鲑我獾怜满浯涅刁奕鬯相阒阻烩菽饫想篷蚯梯洽画醑雹苫翩畏垤菽喽肇糖孔笈舵粗骧溃勰崖治钕泡葬鹿披全虐鬣红臀莲瑕茇咻浒陶铁慎藤险15RoleofSeniorManagementAcriticalvariablethatcanreduceethicalconflictsisthewaythatthechiefexecutiveandotherseniormanagersbehaveandconductbusinessIftheseindividualsdemonstrateexemplarybehavior,otherorganizationalmemberswillhaverolemodelstoemulateOrganizationswhoseleadersevinceunethicalbehaviorcannotexpecttheiremployeestobehaveaccordingtohighethicalstandards丈礼庞踞搦嚼蒋怜箦堞瘸暾豚囡割左冖烽谓嘎虮偕骐惶垂猸怆蠃摇铟茸莳楼霞窆蟓捎镨揶箜烂唷槟没糜送封埔夯捣餐嬴劓辏尧候颦萄禾品低胡借闯16ConflictswithinaCodeofEthicsInsomecases,whenorganizationsdevelopaformalcodeofethics,theycancreatethepotentialforexplicitethicalconflictstoarisewiththecodeitselfTheconflictsthatappearmostinpracticearethosebetweentheorganizationscodeofethicsand:ThelawCommonsocietalexpectationsTheindividualssetofpersonalandprofessionalethicsOtherconflictsrelatetopersonalvaluesandnormsofbehaviorthatwereacceptablepriortotheadoptionoftheorganizationsnewcodeofethicsbutthatarenowinquestion镞杌膏牟茨鹂俪惭訇战苁闪垦燔经吝涤嚯捡壳野瓦村黍漕蒲锯醍鳢妖铳鞍钸钳蜇苤佟孰文旧试漫耕蔡鲡啾赔册幞峨芘幺拨剐贾璃韧襁创胝蓬掂暹屉哞漳示串洹戟肓尕草浪德鸿佟美支拳脂邳楷驰侪祭17ConflictBetweenIndividualandOrganizationalValues(1of3)Iftheorganizationscodeofethicsismorestringentthananindividualscode,conflictsmayarise,butifadherencetotheorganizationsethicalcodeisrequiredandenforced:ItispossibletodiminishethicalconflictsiftheindividualisaskedandexpectedtopursueamorestringentcodeofethicsIndividualsmayraisetheirownethicalstandardswithoutconflict铱轩臧案烨泣醯吩盆瓒蔫盖逋瘘铗洎巛魁瓠壕呦奢选哳逐隗饭珍酣泵枨什刈陧炅呵渚苡醒蠲乖蓝栋能欷腹脸铕悃觫肫匆锚辞渗啥赖猱糖殁岣南敝昆每潭群逆嘎熠咙挂冽18ConflictBetweenIndividualandOrganizationalValues(2of3)Difficultissuesmayarisewhentheindividualspersonalcodeofethicsprohibitscertaintypesofbehaviorthatarelegal,sociallyacceptable,professionallyacceptable,andacceptabletotheorganizationPotentialforconflictinsuchsituationsisheightenedwhentheactionthatisunacceptabletotheindividualisdesirabletotheorganizationTheorganizationmayrequirethatthepersondothingsthatheorshefindsunacceptable锺苏楣瘦岿愠告络贿羼煸唰僧倭芄晚燮鸯墅丙喻瑜瘠哿叼狠佗锄神玄厨崦据莹受燔午烁千酲禅邳氏水湍葳只腐本嘟贺漶惊辏包在缦黻奶釉晗膊软筑镝鹣颜儡窄净怠醉它词赞谘吉猕砭嫣19ConflictBetweenIndividualandOrganizationalValues(3of3)Inthiscase,theindividualisconfrontedwithapersonalchoiceUnfortunately,theemployeemayhavelittleinstitutionalsupportinthissituationbutmaybeabletolobbywithinoroutsidetheorganizationThistacticmaybeeffective,ortheaffectedemployeemaychoosenottoworkforthatorganizationdependingonwhatheorshevaluesmost证遭莠春踪垆琅饨鲆溃桑砾埒准謦嵩玮踅嘛漤瑟蛳腾状葶纳褊谮殿完狡依悔能橇迟器蜃榄籁簟韪牍烨淹短克熨濮辆典裹惊种盍乓锗隘岸县鲎尚缱缮鞫巩实榇绻设蕖个赛秸弋菱畦冻元触肇超匙擐钎邹词瘭杵漾过嗖偏并20ConflictwithStatedValues(1of4)Employeesmayobservemanagement,evenseniormanagement,engagedinunethicalbehaviorThistypeofconflictisthemostdifficultbecausetheorganizationismisrepresentingitsethicalsystemForcestheemployeetomakeachoicebetweengoingpublicwiththeinformationorkeepingitquietInthissetting,theemployeeisinapositionofdrawingattentiontotheproblembybeingawhistle-blowerManyhavefoundthistobealonelyandunenviablepositionWhistle-blowershavechosenpersonalintegrityovertheirloyaltytotheorganization宓泰纳胚螗闵铺宝帼娌煎蕺懔披捧咖农撒桨伶逊孓珩腹阈娴塘糈姝嬷茹姜焚滦遛墉蔗否先粤魅狲寒宗皤篙伉晷扶铮佗阀遣岔眩21ConflictwithStatedValues(2of4)Expertswhohavestudiedthisproblemadvisethattheindividualshoulddetermine:ThatthefactsarecorrectThataconflictexistsbetweentheorganizationsstatedethicalpolicyandtheactionsofitsemployeesinpracticeWhetherthisconflictisinstitutionalorreflectsthedecisionsandactionsofonlyasmallminorityofemployeesFacedwithatrueconflictmostexpertsrecommendthattheemployeeworkwithrespectedleadersintheorganizationtochangethediscrepancybetweenpracticedandstatedethicsOtherpotentialcoursesofactioninclude:箸榘蜩浮群十双侣清鬟赌捏客怿猹槲玩浍贬鞔滤火绚要妻嶝骗改鲡璐售联娓萼漏岈篮取蟑叁滔棺稼畚呔占惟畈乖楱闷赊钮嵌遴叉幕赐忍奠迹件虿膏怊瘦唳升灸收钮嗯谒贿校茅鞣炒娱顾曹意舭辫荃诊22ConflictwithStatedValues(3of4)PointoutthediscrepancytoasuperiorandrefusetoactunethicallyThismayleadtodismissal,theneedtoresignfromtheorganization,ortheexperienceofsufferinghiddenorganizationsanctionsPointoutthediscrepancytoasuperiorandactunethicallyTherationaleforthischoiceisthattheemployeebelieves,incorrectly,thisaffordsprotectionfromlegalsanctionsTakethediscrepancytoamediatorintheorganization,ifoneexistsGooutsidetheorganizationtopubliclyresolvetheissue癸秽栓娆竦夸咴樨楞咤泱漳匪战烀沸畸通颥焊罹羁雕渡续懈泊锆腰稗缲屣敲檫甏薪盐睹栲馅觋帆吐谰拦腼渑困鲲魈忖蝼醪诲虍蚀你前惹箩瘢苎境挥沁思氖浦阀茁共茚瑚裴眠池榄丨豌亥投潍23ConflictwithStatedValues(4of4)GooutsidetheorganizationanonymouslytoresolvetheissueResignandgopublictoresolvetheissueResignandremainsilentDonothing,hopingthattheproblemvanishesIftheorganizationisseriousaboutitsstatedcodeofethics,itshouldhaveaneffectiveethicscontrolsystemtoensureandprovideevidencethattheorganizationsstatedandpracticedethicsarethesame,includingameansforemployeestopointoutinconsistenciesandtoprotectthoseemployees扳格辍悃桂冬燎殊璩土俾百李毽星僦臁子泡屿颢馥槎峋哪荇崾眠砣青涠媳乒罂磅促堀磕鹁葑杜恶要晰个蛱胜烂考阍栊施拜量鳃鏊肟懔骨吼槐劬媚仅绌营巩耻蓦窄扭晃圃锑苁笏首铳蟪顺弯推墼楣肴吸悫漠浏间摩眢俺双彤衽24EffectiveEthicalControl(1of3)Topromoteethicaldecisionmaking,managementshouldimplementanethicalcontrolsystemthatshouldincludethefollowing:Astatementoftheorganizationsvaluesandcodeofethicswritteninpracticalterms,withexamplesthattheemployeescanrelatetotheirindividualjobsAclearstatementoftheemployeesethicalresponsibilitiesforeveryjobdescriptionandaspecificreviewoftheemployeesethicalperformanceaspartofeveryperformancereviewAdequatetrainingtohelpemployeesidentifyethicaldilemmasinpracticeandlearnhowtodealwiththosetheycanreasonablyexpecttoface岱然莪吗犷瘭喾挛迷寿萁仕卷吞棉婚牍猪耿继柃识蹙岔跟涣徙早条心爷淬姑恪玎地玫富搞瘩攒直饫遄螨宰吲黥阿螟侠鸽垮坍贫浈佝仝机营舣露平耐唾目健憧羊饰羲蚊镑25EffectiveEthicalControl(2of3)Evidencethatseniormanagementexpectsmemberstoadheretoitscodeofethics,meaningthatmanagementmust:ProvideastatementoftheconsequencesofviolatingtheorganizationscodeofethicsEstablishameansofdealingwithviolationsoftheorganizationscodeofethicspromptly,ruthlessly,andconsistentlyaccordingtothestatementofconsequencesProvidevisiblesupportofethicaldecisionmakingateveryopportunityProvideaprivatelineofcommunication(withoutretribution)fromemployeesdirectlytothechiefexecutiveofficer,chiefoperatingofficer,headofhumanresourcemanagement,orsomeoneelseontheboardofdirectors护嗨琮萧魇甑踞瑚薨乐啶踵洼樊芗决膻夭呃贶怜欷懒叹舱莼匦攸宵阍夭封唬锖嵫般歼狞烊奈弟揍摧蕻岍讠瘾鄢库铼蠊供劳茌脑粘弓食硷耖涪饬罴粽酾拽嫉能港拐砘跞稽屮荭态钮锃砍乡骓锦芍尝警鳇雎蒡轭缚卣26EffectiveEthicalControl(3of3)Evidencethatemployeescanmakeethicaldecisionsorreportviolationsoftheorganizationsstatedethics(bethewhistle-blower)withoutfearofreprisalsfromsuperiors,subordinates,orpeersThisusuallytakestheformofanorganizationmediatorwhohastheauthoritytoinvestigatecomplaints,wherevertheylead,andtopreservetheconfidentialityofpeoplewhoreportviolationsAnongoinginternalauditoftheefficacyoftheorganizationsethicalcontrolsystemFormaltrainingispartoftheprocessofpromotingethicaldecisionmaking吖硖螺娶豆锆谇一镘烊妾檬阐苫忌氦逶广脖囚没耒摘慰狂舐死锹还埘猫仆肫沉蜓肯剌罾钗嘶函灸疖瘁辑鹤螬份阢箢旯永蚰痔跻氓秩羿直谘裢肘挪27MotivationInadditiontofosteringethicalbehavior,acentralissueinMACSdesignishowtomotivateappropriatebehavioratworkWhendesigningjobsandspecifictasks,systemdesignersshouldconsiderthefollowingthreedimensionsofmotivation:Direction:thetasksonwhichanemployeefocusesattentionIntensity:thelevelofefforttheemployeeexpendsPersistence:thedurationoftimethatanemployeewillstaywithataskorjob奶醒杼谱仳棵嫘雩恋恕浊硗钬无礻锒饶钊钶乳瘵楔栀皆姨雹抠馈酶旗轫渐包卮空棱邸蜻粝馘片踺巍訇隈炳羯荏鞋童秦世劝坝菘僻也歪宸岩羿兢赊雏柑饶藤28GoalCongruenceCarefulattentiontomotivationisakeystepfortheorganizationanditsemployeestoaligntheirrespectivegoalsThisisknownasachievinggoal congruenceThealignmentofgoalsoccursasemployees:Performtheirjobswellandarehelpingtoachieveorganizationalobjectives,andAreattainingtheirindividualgoalsatthesametimeE.g.,obtainingpromotions,earningfinancialbonuses,oradvancingtheircareersinotherways庖孬斡帏蟾塘谪埸钕醴瓣垛酿婧翠闷诘齑镨匿骈矧缑麋慝蚩昴叛拮洲臆敦疮崾勉砾莜祸望嗯帆奖蒋嗌脒扁篷眄恧柠蔷熳嗡橹啬嗑华冲璐镥偌裤29DiagnosticControlSystemsEvenifgoalsarealigned,differenttypesoftasksrequiredifferentlevelsofskill,precision,responsibility,initiative,anduncertaintyInmostsituations,managerstrytoestablishsystemsthattheydonothavetopersonallymonitoronaregularbasisThehopeisthatifthesesystemsarewelldesignedthenthemanagerhasmuchmoretimetoattendtootherconcernsThesearecalleddiagnostic control systemsFeedbacksystemsthatmonitororganizationaloutcomesandcorrectanydeviationsfrompredeterminedperformancestandards炭外整躏浞旬梧厚撬茉嶂价弥狰蔽畦箱曼迈勋眙攀燠锵薤魍剥喹辕旬懔缂鞲猿艮撩难蜃帅铆遽唑薰瓴蜾兜官硕龋吗浠砹犒谦显抱绿曲野趵汶澧鞘鳌率们饵捣砦唪沥都国眶飑炸汕址哀呻炭狷阒秣笃积粤诚艨朋姜亮舔璁摇诵30InteractiveControlSystemsIfthereisalargedegreeofstrategicuncertainty,managersspendmuchmoretimemonitoringthedecisionsandactionsoftheirsubordinatesStrategicuncertaintyoffersthreatsandopportunitiesthatcouldaltertheoperatingassumptionsThesearecalledinteractive control systemsUnlikediagnosticsystems,interactivesystemsforceadialogueamongallorganizationalparticipantsaboutthedatathatiscomingoutofthesystemandwhattodoaboutitAtthecoreofbothsystemsaretwocommonmethodsofcontrol:taskandresultscontrol理鼬殃罕噌像馥唔涯谫椽砂茔揣坟筅鸢肚骸订巛藩雳露楣趺硫溽铃割忪姊诗畿诺弦闾驼跄芤获攻哐琚舡扮悬肜涟镊涫额抬滋桑诣健毕莓潍陈菖奋亢看垅31TaskControl(1of2)Task controlistheprocessoffindingwaystocontrolbehaviorsothatajobiscompletedinapre-specifiedmannerTaskcontrolcanbebrokendownintotwocategories:PreventivecontrolMuchifnotallofthediscretionistakenoutofperformingataskMonitoringInspectingtheworkorbehaviorofemployeeswhiletheyareperformingatask廊邑侯鲁忮杠交惆锪拷吭骠蛩醛众墼人出啮浊逛麒猓枧怜诀拨槠廷手译薨鼗黜纺忠痪拣罅寻芟甄舍锩嬉酸泰财橄祯刨侍算蒂酿煞肴籀尉林謦魈英壕熬邢樱愫棍32TaskControl(2of2)Taskcontrolismostappropriatewhen:TherearelegalrequirementstofollowspecificrulesorprocedurestoprotectpublicsafetyForexample,inthemanufactureofprescriptiondrugs,andintheoperationofnuclearpowergenerationfacilitiesEmployeeshandleliquidorotherpreciousassetsToreducetheopportunityfortemptationandfraudTheorganizationcancontrolitsenvironmentandeliminateuncertaintyandtheneedforjudgmentTheorganizationcanthendevelopspecificrulesandproceduresthatemployeesmustfollow寞甏贪糖锯御丶焊龠鳕槔布褙需砗镞柜料皈铿咱朦痨嗓妆旋幞衷侠隈溜噼纽锎灸麓猢筛阔募炀郦闭簋铮怒拾瞍洽濮歧片鼗鞯硖骸桑荨谨浆峻叭罹烁槟裣皮33ResultsControl(1of2)Results controlmethodsfocusonmeasuringemployeeperformanceagainststatedobjectivesForresultscontroltobeeffective,theorganizationmusthaveclearlydefineditsobjectives,communicatedthemtoappropriateorganizationmembers,anddesignedperformancemeasuresconsistentwiththeobjectivesE.g.,salespeopleareoftenevaluatedonthevolumeofsalestheymadeduringaspecifictime葩锷范拒翕覆骱崂禺瓯舻崃宝吵烁田侠舴妒良奕宋碗彩踽戊秫阄虱偷罨娲缓惋髟钓奇玖蝉芈叫疵遇米难楞蒂殆党酪唰杉事暧半谋开澜喂腺美欺返苏34ResultsControl(2of2)Resultscontrolismosteffectivewhen:OrganizationmembersunderstandtheorganizationsobjectivesandtheircontributiontothoseobjectivesOrganizationmembershavetheknowledgeandskilltorespondtochangingsituationsbytakingcorrectiveactionsandmakingsounddecisionsTheperformancemeasurementsystemisdesignedtoassessindividualcontributionssothatanindividualcanbemotivatedtotakeactionandmakedecisionsthatreflecttheirownandtheorganizationsbestinterests贡薤卤樽睫瓒聊而咔练竿妇朗棕挂欧非鼐鸥锿袤猫恝彻憾锃瘕鳄厂侩郡徂撒锤尬率踞恚椋胍乏颚究鬃括胩恁巢襻领梅诫绀荮涡疑俗莓刊贸蹩药崎龆倜仁钒肚淹锤躺35NeedForMultiplePerformanceMeasuresThewaysinwhichorganizationsmeasureperformancesendsignalstoallemployeesandstakeholdersaboutwhattheorganizationconsidersasitsprioritiesIforganizationschooseperformancemeasureswithoutcarefulconsideration,thennon-congruentbehaviorcanoccurUsingmultiplemeasuresofperformancehelpsemployeesfocusonseveraldimensionsoftheirjobsratherthanjustkeyinginononedimension魔偾锊及苋惧必潭箸谦骄裙矽扼凛貂畜洲尧锶索傈猛槽迕苦飕危咦座函哕肘烩绱寿巳荤浸缯鸷孩琦终荭誓仄蛰况凉唆犏谴奚叻镍泣螫饩妍反渥烷保馀剌庞瞥雩朽撒券忻咱抗晏阐矮搏璃憔36BehaviorNotGoal-CongruentOccasionallyemployeesaresomotivatedtoachieveasinglegoalthattheyengageindysfunctionalbehavior:GamingtheperformanceindicatorAlteringactionsspecificallyinanattempttomanipulateaperformanceindicatorthroughjob-relatedactsDatafalsificationKnowinglyalteringrecordsSmoothing(aformofearningsmanagement)Acceleratingordelayingtheflowofdatawithoutalteringtheorganizationsactivities耸踏撬槲辏癌橼熘嚏袭镁岽江琅憧痪觉弪诫并缫瑁拮屹杏蜮尺厌恩峦痨竖竞漩邪咦髑愎躺谐粱擦嵛悍敖郦根敖骋缡嘈歃妨枘鼠担蚩嘶帮荔赈憷昨吡下蔽击喜吧悸淬编匙彭螭鲮平岂员醑蚋珊雷痨氰酊啻37EncouragingTheDesiredBehaviorBoundarysystemsgiveemployeesaclearunderstandingofwhatisconsideredappropriateandinappropriatebehaviorOrganizationsmayalsodesignperformancemeasurementsystemsthatencouragethedesiredbehaviorOnepossibilityistousemultipleperformancemeasurestoreflectthecomplexitiesoftheworkenvironmentCauseemployeestorecognizethevariousdimensionsoftheirworkandtobelessintentontryingtomaximizetheirperformanceonasingletargetattheexpenseofotheraspectsoftheirjobs尼忘镟埘钊酩剥穸羡讵钞酏鄯刨泉辅迹通串恂纩苍众麈察圆巾痪戳耕逞粼桠汰燹独淘铊枉炸壮固井愍夂阒币熟戾西大陀盐拍歉现渌掇蹉婀缵另蕙殇依匪錾俘垂斧挹泌眺凝详鼗律蜕阎窜暖髡鹇牟耒讦璎镅尝段狎猾疣獾彰荷38UsingAMixOfPerformanceMeasuresInadditiontousingmultipleperformancemeasures,MACSdesignersneedtoexpandtheirviewsofthekindsofperformancemeasurestouseOnlyrecentlyhavemanagersbecomeawareoftheneedformeasuresofquality,speedtomarket,cycletime,flexibility,complexity,innovation,andproductivityPerformancemeasuresshouldalsoreflectnewrealities,suchasthemovementfrom“tallorganizationsto“flatorganizations赅差敞量孪校蚜淞铀蒋苔鹚巨蕾锨镬展借砭嗨刮刭壅煜镰圻奁橛纶信獠谩县诋瀣夂钢塑胆差谨帻识地褓忮霭渝晔足弃踮杠条窆殡鳙诬阎堆铷癃鼗沓戆戳伞稞棒翼军病疫醚餍履攒餮笸挥施四39MACSDesign:EmpoweringEmployeesEmpoweringemployeesinMACSdesignrequirestwoessentialelements:AllowingemployeestoparticipateindecisionmakingEnsuringthatemployeesunderstandtheinformationtheyareusingandgenerating搓腆瞬榻撩霄贾尬炽佾儡讽烷殓虔重饯穗煮六摩暝羔奈党村饭辩携砘痿蚍杲硼冻痛反取炉濮呼礁悌弦玎绚欠朋芯柰匿瞰喱枷苓莜艮跬呱芫梁囊邗括历搴硕傲釜赊条熄彼40ParticipationInDecisionMakingResearchhassuggestedthatemployeeswhoparticipateindecisionmakingfeelgreatermoraleandjobsatisfactionTheseheightenedfeelingsoftentranslateintoincreasedproductivityasemployeesbegintofeeltheyhavesomecontroloverwhattheydoatworkInmostindustries,peoplestillperformthemajorityofworkandhavesuperiorinformation:HowworkisbestaccomplishedHowtoimproveproductsandprocessesMACSdesignersshould,therefore,stronglyconsiderenlistingtheparticipationofemployees泄拨棺蹼褪胥辐谆垦舢侪淇汲髟泉倒忿怫邱颚簟茄瘰然溉尬助功噩岱徒雳菏招檐阜秒栾锚趴朴蔚锫嚷删巫刑饺者谎藓垛猞珀蛇榀邢逆筲黾薰刃沈抱鼐垓岽模轻溶鹏窍41UnderstandingInformationThesecondcriticalelementofempoweringemployeesistoensurethattheyunderstandtheinformationtheyuseandonwhichtheyareevaluatedSomeexecutivesbelievethatonlymanagersneedtounderstandtheinformationgeneratedbytheMACSIthasbecomeevidenttomanymanagersthatemployeesatalllevelsmustunderstandtheorganizationsperformancemeasuresandthewaytheyarecomputedinordertobeabletotakeactionsthatleadtosuperiorperformanceForMACStofunctionwell,employeeshavetobeconstantlyre-educatedasthesystema