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Motivating Behavior in Management Accounting and Control System
Motivating Behavior in Management Accounting and Control System
BEHAVIOR IN
MANAGEMENT
ACCOUNTING AND
CONTROL SYSTEM
Presented by
Personal
limitation
Lack of
goal
congruenc
e
The reason
why the
controls
are needed
Control is multidimensional
The assessment of whether good
performance assurance has been achieved is
difficult and subjective
Better control is not always economically
desirable
Avoidance
Implement
1 or more
type of
controls
How can
good
control be
achieved
Centralization
Risk-sharing
with external
parties
Automation
Avoidance
Control
of specific
action
Behavioral
constraints
Action
accountability
Preaction review
Control
of results
Control
of
personnel
the
total
need of
control
the amount of
control that
can be
designed into
each of the
control tools
the cost of
each, both in
terms of
money spent
and
unintended
behavioral
effects, if any
Manajer yang menuntut pekerjaan tidak akan selesai dengan baik tanpa
reward akan gagal menawarkan keyakinan argumen tentang behavioral
manipulation. Menjanjikan reward untuk seseorang yang tidak termotivasi
itu seperti menawarkan air garam kepada orang yang haus. Penyuapan
dalam lingkungan kerja pasti tidak akan terjadi.
Jawabannya
bergantung
pada
bagaimana
kita
mengartikan
work.
Riset
menyarankan
bahwa
kesuksesan reward bergantung pada 1 hal, yaitu
kepatuhan sementara.
insentif
keuangan
memberikan
motivasi,
ketiadaannya (penghapusan) akan menurunkan tingkat
produksi
Richard A. Guzzo
Frederick Herzberg
2. REWARDS PUNISH
Frederick Herzberg
dalam buku One More Time: How Do You Motivate Employees? 1968
Kick
3. REWARDS RUPTURE
RELATIONSHIPS
Peter R. Scholtes
4. REWARDS IGNORE
REASONS
Carla ODell
Jone L. Pearce
sesuai
kinerja
sesungguhnya
kemampuan manajer untuk mengatur.
menghalangi
6. REWARDS UNDERMINE
INTEREST (1)
Jika
6. REWARDS UNDERMINE
INTEREST (2)
Edward Deci & Richard Ryan
6. REWARDS UNDERMINE
INTEREST (3)
Jonathan L. Freedman
University of Toronto
insentif
DANGEROUS ASSUMPTIONS
INTRINSIC VS EXTRINSIC
Orang-orang ini mengasumsikan untuk menggabungkan dua
konsep ini untuk menghasilkan efek terbaik
Barry Schwartz
Swarthmore College
teori
REALITA
REALITA
Orang-orang
bekerja
mendapatkan uang