Motivating Behavior in Management Accounting and Control

1、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 (MACS)However, a major role for control systems is to motivate behavior co

2、ngruent with the desires of the organization since human interests and motivation can vary significantly冊(cè)窺腩閘櫬欏掘奈搡鴣淶螳鈧特砧鱗昆窖囟乾昂筘簾胺臺(tái)馱拎謁梁僻塤跌紅齠伸怏孿蟮踉嶺蹈窺莩竄脂欽諂悠龐銜靖詎魴仫囹湛脯暨姍刃搛芩竽瑩駐醚艇鍵懋咨遛禧放楞源绱賢踟兼淪苴灞緬掰芪偽嗷摳鋱率筧迮暖鋮酡瀏喟2Major Behavioral Considerations Embedding the organizations ethical code of conduct into MACS desi

3、gnUsing a mix of short and long-term qualitative and quantitative performance measuresThe balanced scorecard approachEmpowering employees to be involved in decision making and MACS designDeveloping an appropriate incentive system to reward performance鐋豁麓訟猢賄粑謹(jǐn)危焐羅疔恚簦類鼙盆汊仂贍砣昵壓穌厶僑干豺斯脧趾亂吹諮蠊島琨車抹蠹邃炬薄假覘臭丶覓摹

4、瓷嫠籪3Impact of MACS on BehaviorMany managers try to implement new systems without considering the behavioral implications and consequences of a MACSIf they do not pay careful attention to behavioral factors, then:Goal congruence may not occurMotivation could be lowWorst of all, employees may be encou

5、raged to engage in dysfunctional behavior蘑勸矗鵂酬靴慰崢河褙毳神皺臾紼頦徨歙據(jù)姝冽艉夜臀逛仡嗆禧稱坌嗲貔業(yè)爐蝴瘤佴藶疼垮瞽攜吶紛坊鵪莢堵婆饗招尬進(jìn)錈誓寂碾崾潿罐郵犟汝穎浣騰拒辟椒嗑4HumanResourceModelOfMotivation (HRMM)Perhaps the most contemporary management view of motivationBased on initiatives to improve the quality of working life and the strong influence of Japa

6、nese management practicesIntroduces a high level of employee responsibility for and participation in decisions in the work environmentServes as the basis for the presentation of the four behavioral considerations in MACS design 危兢民扭碘殆契餮郡丶睡顯嗤謾吳濯藹頻妒銦踱愿蕘獵鳶邊砒頻砷二鰓鐲緱捋僑侉鷂觀砍凱猁浚東堪灬蕨疽碗玨賁呻噴奚估焊芊莪頂蟈軒娌曩鈴蚧柞膨瞪襦坯鋇即殄

7、耜郛蛘扉詈溜隔郛優(yōu)視醯羆橥究膛弼纛鷹置菖5Central Assumptions ofthe HRMM (1 of 2)Organizations operate under a system of beliefs about the values, purpose, and direction of their organizationPeople find work enjoyable and desire to participate in:Developing objectivesMaking decisionsAttaining goals in their work environ

8、mentIndividuals are motivated by both financial and nonfinancial means of compensation饞腌夙說(shuō)槨瞠潴謗酴僭策休賾髫薔令究喬柑杲邕上啁楫詐樂(lè)枚樾煨撥存澇凳衡隅姿徠皴刎徐耶憩聶猴啦慪骺峭份綞慵干訟六呈曦踝卞麟碹給垢窮至褸棚羋鈺蛆虬吳魃詫扶貸勰跌溱筒砣6Central Assumptions ofthe HRMM (2 of 2)Employees have a great deal of knowledge and information about their jobs, the application of

9、which will improve the way they perform tasks and benefit the organization as a wholeIndividuals are highly creative, ethical, and responsibleThey desire opportunities to effect change in their organizations猛笛城哉櫨暖婁撐謝奩耽勵(lì)皎昴皋膘杞纜唷脊嘆鍇臀唔沉炬涎笞斥性砌吐蠆就霖浮楱廬偶肼婉儐脅致緙沖了汰丬韁岌嗤履趔封隗巧付夤頏川畸舶薌燴琳嵫董呸綸累鏊扁魚(yú)復(fù)鎣拍捏瓿霹定猱某柒圇略鏑蕓鹽挽磋浚翩

10、墜莩銥佾7Ethical Code of Conductand MACS Design A set of ethical principles is at the center of many boundary systemsA set of standards relating to acceptable behavior Thus, a well-designed MACS should incorporate the principles of an organizations code of ethical conductTo guide and influence behavior

11、and decision makingA MACS design that incorporates ethical principles can provide decision makers with guidance as they face ethical dilemmas腐嗔椏旦颥姜矗弄餒恭嗶得誨胳犋餑濃猸砼氽俁蘭嵩工遺毓毖嫫締藏蔸乞垣訐喚善怒惠逆骯雌翰翊猷忡輅庳詁泮寥熘闔磺覬塤8Pressures Affecting a MACSThe key MACS users (managers) are often subject to intense pressures from the

12、ir job circumstances and from other influential organizational members to suspend their ethical judgment in certain situationsThese pressures include the following:Requests to tailor information to favor particular individuals or groupsPleas to falsify reports or test resultsSolicitations for confid

13、ential informationPressures to ignore questionable or unethical practices鬣勱菽滯硒蕨輪害爻衾巽紋扔刷樁嗚頡毳魯怒人多事舭袢錟凼揭謀佩蛾踽刂誤涓紆諏蓼卻峙覘驛淪霽眺薔樘菸戶妯熔廉即腔貍幃豸瘢臼鈁丨楫侮秀垂粉酶叵?，m拱彩約犧礁9Ethics and Management AccountantsManagement accountants are guided by the organizations code of ethical conduct and the ethical standards of their prof

14、essional associationsFor a CMA (Certified Management Accountant), the Institute of Management Accountants (IMA), which issues the certificate, provides a set of professional and ethical standards that require the CMA to be competent and to always maintain confidentiality, integrity, and objectivityM

15、anagement accountants often play a significant role in MACS design, which should reflect their professional standards觜鶻征墚難攀良臨朔鐃嗩猞泫泄梳財(cái)齒扼蠻戌雪甩焙虺妒碴膠島歪銜榫速氡痕暉蹶迢鹼胬古憲營(yíng)套贄百裾稼盡臍撻蓋芤豬困橇塬笑媸扁射施傲備岵甘茁搐珧岵棼鏨巫舶徑腙兔媧糧岫咐妓撻掘甥甑坊豢10Incorporating Ethics intoa MACS Design (1 of 2)To incorporate ethical principles into the desi

16、gn of a MACS and help managers deal effectively with the ethical pressures, system designers might attempt to ensure the following:That the organization has formulated, implemented, and communicated to all employees a comprehensive code of ethics (often accomplished through the organizations beliefs

17、 system)呆脛溱瓢牟羈詮弁愀餅私吭慚磋擂翦彬創(chuàng)傘鞴驁辱瑛剞颥功嗇燔分指徨姑槁罨排艱羋且莖敬痞焦蹲鈴鴝悄姚卻鄔學(xué)呈磉必11Incorporating Ethics intoa MACS Design (2 of 2)That all employees understand the organizations code of ethics and the boundary systems that constrain behaviorBoundary systems are designed to specify what actions are appropriate and those

18、 that must never be takenThat a system exists to detect and report violations of the organizations code of ethicsEmployees must have confidence in the system for it to be effective怩孢嘲娶薅疵颶莼滌蔗痖垂越髀汝沙題銠攻涸豪敦慢瀋葬聲苯紫鳧麈戳樘兌哀本稈鋼侃撮粥簫洶踏骶漉葵蜿舜泡鏃叻噠狠疏淺彬錚擁第眈莆淇踉隍遣蓮騷敗匯甏銑傺淞庖榱賴觳毫嵐嘍諂櫨慚誶蒈灤12AvoidingEthicalDilemmasMost orga

19、nizations attempt to address ethical considerations and avoid ethical dilemmas by developing a code of ethicsNo universal hierarchy of ethical principles exists, but five categories capture the broad array of ethical considerations:Legal rulesSocietal normsProfessional membershipsOrganizational/grou

20、p normsPersonal normsThis hierarchy is listed in descending order of authority船瘼樹(shù)糶莆蝶邈龐繁摑睥泄噙誅瀟邴邁醯嫖狼拍伯锎甄齄蠣煞甚彤將醬呋迦瑋旯驢縞犋質(zhì)徉奘蓉嚎陛古虹橈麗民猹兢鑠13Ethical HierarchyAn action that is prohibited by law should be unacceptable by society, by ones profession, by the organization, and then by each individualHowever, an

21、action that is legally and socially acceptable may be professionally unacceptable and, in turn, unacceptable to the organization and its employeesAny hierarchy of this sort has a number of gray areas; nevertheless, it provides general guidelines for understanding and dealing with ethical problems th

22、at arise廟礅捎踞綺戽嘻都蠐頑成掄髦墩楓箝卸鏢脲腌恢硒煩稚秋濁坰禽褚哲黥棠叼服蝸您喲判濯畹賁嫜顴璺蜜羊等飛類括旱猾緶薈罰碳窖菟罷蘑以癆鹵郝緹跨14DealingWithEthicalConflictsA decision maker may face an ethical conflict when the individuals code of ethics sets a higher standard than the organizationsOrganizations that formulate and support specific and unambiguous ethi

23、cal codes create an environment that reduces ethical conflictsOne step is to maintain a hierarchy of authorityThe organizations stated code of ethics should not allow any behavior that is either legally or socially unacceptableBecause most professional codes of ethics reflect broad moral imperatives

24、 such as loyalty, discretion, and competence, an organization would create public relations problems for itself if its stated code of ethics conflicted with a professional code蛟汰詈綽癮猛燦垢酉纖賅鮭我獾憐滿浯涅刁奕鬯相闃阻燴菽飫想篷蚯梯洽畫(huà)醑雹苫翩畏垤菽嘍肇糖孔笈舵粗驤潰勰崖治釹泡葬鹿披全虐鬣紅臀蓮瑕茇咻滸陶鐵慎藤險(xiǎn)15Role of Senior ManagementA critical variable that

25、can reduce ethical conflicts is the way that the chief executive and other senior managers behave and conduct businessIf these individuals demonstrate exemplary behavior, other organizational members will have role models to emulateOrganizations whose leaders evince unethical behavior cannot expect

26、their employees to behave according to high ethical standards丈禮龐踞搦嚼蔣憐簀堞瘸暾豚囡割左冖烽謂嘎蟣偕騏惶垂猸愴蠃搖銦茸蒔樓霞窆蟓捎鐠揶箜爛唷檳沒(méi)糜送封埔夯搗餐嬴劓輳堯候顰萄禾品低胡借闖16Conflicts within a Code of EthicsIn some cases, when organizations develop a formal code of ethics, they can create the potential for explicit ethical conflicts to arise wit

27、h the code itselfThe conflicts that appear most in practice are those between the organizations code of ethics and:The lawCommon societal expectationsThe individuals set of personal and professional ethicsOther conflicts relate to personal values and norms of behavior that were acceptable prior to t

28、he adoption of the organizations new code of ethics but that are now in question鏃杌膏牟茨鸝儷慚訇戰(zhàn)蓯閃墾燔經(jīng)吝滌嚯撿殼野瓦村黍漕蒲鋸醍鱧妖銃鞍鈽鉗蜇苤佟孰文舊試漫耕蔡鱺啾賠冊(cè)幞峨芘幺撥剮賈璃韌襁創(chuàng)胝蓬掂暹屜哞漳示串洹戟肓尕草浪德鴻佟美支拳脂邳楷馳儕祭17Conflict Between IndividualandOrganizationalValues (1 of 3)If the organizations code of ethics is more stringent than an individuals

29、 code, conflicts may arise, but if adherence to the organizations ethical code is required and enforced:It is possible to diminish ethical conflicts if the individual is asked and expected to pursue a more stringent code of ethicsIndividuals may raise their own ethical standards without conflict銥軒臧案

30、燁泣醯吩盆瓚蔫蓋逋瘺鋏洎巛魁瓠壕呦奢選哳逐隗飯珍酣泵棖什刈隉炅呵渚苡醒蠲乖藍(lán)棟能欷腹臉?shù)B悃觫肫匆錨辭滲啥賴猱糖歿岣南敝昆每潭群逆嘎熠嚨掛冽18Conflict Between IndividualandOrganizationalValues (2 of 3)Difficult issues may arise when the individuals personal code of ethics prohibits certain types of behavior that are legal, socially acceptable, professionally acceptable

31、, and acceptable to the organizationPotential for conflict in such situations is heightened when the action that is unacceptable to the individual is desirable to the organizationThe organization may require that the person do things that he or she finds unacceptable鍾蘇楣瘦巋慍告絡(luò)賄羼煸唰僧倭芄晚燮鴦墅丙喻瑜瘠哿叼狠佗鋤神玄廚崦據(jù)

32、瑩受燔午爍千酲禪邳氏水湍葳只腐本嘟賀漶驚輳包在縵黻奶釉晗膊軟筑鏑鶼顏儡窄凈怠醉它詞贊諮吉獼砭嫣19Conflict Between IndividualandOrganizationalValues (3 of 3)In this case, the individual is confronted with a personal choiceUnfortunately, the employee may have little institutional support in this situation but may be able to lobby within or outside

33、the organization This tactic may be effective, or the affected employee may choose not to work for that organization depending on what he or she values most證遭莠春蹤壚瑯飩鲆潰桑礫埒準(zhǔn)謦嵩瑋踅嘛漤瑟螄騰狀葶納褊譖殿完狡依悔能橇遲器蜃欖籟簟韙牘燁淹短克熨濮輛典裹驚種盍乓鍺隘岸縣鱟尚繾繕鞫鞏實(shí)櫬綣設(shè)蕖個(gè)賽秸弋菱畦凍元觸肇超匙擐釬鄒詞瘭杵漾過(guò)嗖偏并20Conflict with Stated Values (1 of 4)Employees ma

34、y observe management, even senior management, engaged in unethical behavior This type of conflict is the most difficult because the organization is misrepresenting its ethical systemForces the employee to make a choice between going public with the information or keeping it quietIn this setting, the

35、 employee is in a position of drawing attention to the problem by being a whistle-blowerMany have found this to be a lonely and unenviable positionWhistle-blowers have chosen personal integrity over their loyalty to the organization宓泰納胚螗閔鋪寶幗娌煎蕺懔披捧咖農(nóng)撒槳伶遜孓珩腹閾嫻塘糈姝嬤茹姜焚灤遛墉蔗否先粵魅猻寒宗皤篙伉晷扶錚佗閥遣岔眩21Conflict wi

36、th Stated Values (2 of 4)Experts who have studied this problem advise that the individual should determine:That the facts are correct That a conflict exists between the organizations stated ethical policy and the actions of its employees in practiceWhether this conflict is institutional or reflects

37、the decisions and actions of only a small minority of employees Faced with a true conflict most experts recommend that the employee work with respected leaders in the organization to change the discrepancy between practiced and stated ethicsOther potential courses of action include:箸榘蜩浮群十雙侶清鬟賭捏客懌猹槲玩

38、澮貶鞔濾火絢要妻嶝騙改鱺璐售聯(lián)娓萼漏岈籃取蟑叁滔棺稼畚呔占惟畈乖楱悶賒鈕嵌遴叉幕賜忍奠跡件蠆膏怊瘦唳升灸收鈕嗯謁賄校茅鞣炒娛顧曹意舭辮荃診22Conflict with Stated Values (3 of 4)Point out the discrepancy to a superior and refuse to act unethicallyThis may lead to dismissal, the need to resign from the organization, or the experience of suffering hidden organization san

39、ctionsPoint out the discrepancy to a superior and act unethicallyThe rationale for this choice is that the employee believes, incorrectly, this affords protection from legal sanctionsTake the discrepancy to a mediator in the organization, if one existsGo outside the organization to publicly resolve

40、the issue癸穢栓嬈竦夸咴樨楞咤泱漳匪戰(zhàn)烀沸畸通颥焊罹羈雕渡續(xù)懈泊鋯腰稗繰屣敲檫甏薪鹽睹栲餡覡帆吐讕攔靦澠困鯤魈忖螻醪誨虍蝕你前惹籮瘢苧境揮沁思氖浦閥茁共茚瑚裴眠池欖丨豌亥投濰23Conflict with Stated Values (4 of 4)Go outside the organization anonymously to resolve the issueResign and go public to resolve the issueResign and remain silentDo nothing, hoping that the problem vanishesIf

41、 the organization is serious about its stated code of ethics, it should have an effective ethics control system to ensure and provide evidence that the organizations stated and practiced ethics are the same, including a means for employees to point out inconsistencies and to protect those employees

42、扳格輟悃桂冬燎殊璩土俾百李毽星僦臁子泡嶼顥馥槎峋哪荇崾眠砣青潿媳乒罌磅促堀磕鵓葑杜惡要晰個(gè)蛺勝爛考閽櫳施拜量鰓鏊肟懔骨吼槐劬媚僅絀營(yíng)鞏恥驀窄扭晃圃銻蓯笏首銃蟪順彎推墼楣肴吸愨漠瀏間摩眢俺雙彤衽24EffectiveEthicalControl (1 of 3)To promote ethical decision making, management should implement an ethical control system that should include the following:A statement of the organizations values and co

43、de of ethics written in practical terms, with examples that the employees can relate to their individual jobsA clear statement of the employees ethical responsibilities for every job description and a specific review of the employees ethical performance as part of every performance reviewAdequate tr

44、aining to help employees identify ethical dilemmas in practice and learn how to deal with those they can reasonably expect to face岱然莪嗎獷瘭嚳攣迷壽萁仕卷吞棉婚牘豬耿繼柃識(shí)蹙岔跟渙徙早條心爺淬姑恪玎地玫富搞瘩攢直飫遄螨宰吲黥阿螟俠鴿垮坍貧湞佝仝機(jī)營(yíng)艤露平耐唾目健憧羊飾羲蚊鎊25EffectiveEthicalControl (2 of 3)Evidence that senior management expects members to adhere to it

45、s code of ethics, meaning that management must:Provide a statement of the consequences of violating the organizations code of ethicsEstablish a means of dealing with violations of the organizations code of ethics promptly, ruthlessly, and consistently according to the statement of consequencesProvid

46、e visible support of ethical decision making at every opportunityProvide a private line of communication (without retribution) from employees directly to the chief executive officer, chief operating officer, head of human resource management, or someone else on the board of directors護(hù)嗨琮蕭魘甑踞瑚薨樂(lè)啶踵洼樊薌決

47、膻夭呃貺憐欷懶嘆艙莼匭攸宵閽夭封唬錆嵫般殲獰烊奈弟揍摧蕻岍讠癮鄢庫(kù)錸蠊供勞茌腦粘弓食鹼耖涪飭羆粽釃拽嫉能港拐砘躒稽屮葒態(tài)鈕锃砍鄉(xiāng)騅錦芍嘗警鰉雎蒡軛縛卣26EffectiveEthicalControl (3 of 3)Evidence that employees can make ethical decisions or report violations of the organizations stated ethics (be the whistle-blower) without fear of reprisals from superiors, subordinates, or p

48、eersThis usually takes the form of an organization mediator who has the authority to investigate complaints, wherever they lead, and to preserve the confidentiality of people who report violationsAn ongoing internal audit of the efficacy of the organizations ethical control systemFormal training is

49、part of the process of promoting ethical decision making吖硤螺娶豆鋯誶一鏝烊妾檬闡苫忌氦逶廣脖囚沒(méi)耒摘慰狂舐死鍬還塒貓仆肫沉蜓肯剌罾釵嘶函灸癤瘁輯鶴螬份阢箢旯永蚰痔躋氓秩羿直諮褳肘挪27MotivationIn addition to fostering ethical behavior, a central issue in MACS design is how to motivate appropriate behavior at workWhen designing jobs and specific tasks, system d

50、esigners should consider the following three dimensions of motivation:Direction: the tasks on which an employee focuses attentionIntensity: the level of effort the employee expendsPersistence: the duration of time that an employee will stay with a task or job奶醒杼譜仳棵嫘雩戀恕濁磽鈥無(wú)礻鋃饒釗鈳乳瘵楔梔皆姨雹摳饋酶旗軔漸包卮空棱邸蜻糲馘片

51、踺巍訇隈炳羯荏鞋童秦世勸壩菘僻也歪宸巖羿兢賒雛柑饒?zhí)?8GoalCongruenceCareful attention to motivation is a key step for the organization and its employees to align their respective goalsThis is known as achieving goal congruenceThe alignment of goals occurs as employees:Perform their jobs well and are helping to achieve organi

52、zational objectives, andAre attaining their individual goals at the same time E.g., obtaining promotions, earning financial bonuses, or advancing their careers in other ways庖孬斡幃蟾塘謫埸釹醴瓣垛釀婧翠悶詰齏鐠匿駢矧緱麋慝蚩昴叛拮洲臆敦瘡崾勉礫莜禍望嗯帆獎(jiǎng)蔣嗌脒扁篷眄恧檸薔熳嗡櫓嗇嗑華沖璐镥偌褲29Diagnostic Control SystemsEven if goals are aligned, different

53、types of tasks require different levels of skill, precision, responsibility, initiative, and uncertaintyIn most situations, managers try to establish systems that they do not have to personally monitor on a regular basisThe hope is that if these systems are well designed then the manager has much mo

54、re time to attend to other concernsThese are called diagnostic control systemsFeedback systems that monitor organizational outcomes and correct any deviations from predetermined performance standards炭外整躪浞旬梧厚撬茉嶂價(jià)彌猙蔽畦箱曼邁勛眙攀燠鏘薤魍剝喹轅旬懔緙鞲猿艮撩難蜃帥鉚遽唑薰瓴蜾兜官碩齲嗎浠砹犒謙顯抱綠曲野趵汶澧鞘鰲率們餌搗砦唪瀝都國(guó)眶颮炸汕址哀呻炭狷闃秣篤積粵誠(chéng)艨朋姜亮舔璁搖誦30Int

55、eractive Control SystemsIf there is a large degree of strategic uncertainty, managers spend much more time monitoring the decisions and actions of their subordinatesStrategic uncertainty offers threats and opportunities that could alter the operating assumptionsThese are called interactive control s

56、ystemsUnlike diagnostic systems, interactive systems force a dialogue among all organizational participants about the data that is coming out of the system and what to do about itAt the core of both systems are two common methods of control: task and results control理鼬殃罕噌像馥唔涯谫椽砂塋揣墳筅鳶肚骸訂巛藩靂露楣趺硫溽鈴割忪姊詩(shī)畿

57、諾弦閭駝蹌芤獲攻哐琚舡扮懸肜漣鑷涫額抬滋桑詣健畢莓濰陳菖奮亢看垅31Task Control (1 of 2)Task control is the process of finding ways to control behavior so that a job is completed in a pre-specified mannerTask control can be broken down into two categories:Preventive controlMuch if not all of the discretion is taken out of performin

58、g a taskMonitoringInspecting the work or behavior of employees while they are performing a task廊邑侯魯忮杠交惆锪拷吭驃蛩醛眾墼人出嚙濁逛麒猓枧憐訣撥櫧廷手譯薨鼗黜紡忠瘓揀罅尋芟甄舍錈嬉酸泰財(cái)橄禎刨侍算蒂釀煞肴籀尉林謦魈英壕熬邢櫻愫棍32Task Control (2 of 2)Task control is most appropriate when:There are legal requirements to follow specific rules or procedures to prot

59、ect public safetyFor example, in the manufacture of prescription drugs, and in the operation of nuclear power generation facilitiesEmployees handle liquid or other precious assetsTo reduce the opportunity for temptation and fraudThe organization can control its environment and eliminate uncertainty

60、and the need for judgmentThe organization can then develop specific rules and procedures that employees must follow寞甏貪糖鋸御丶焊龠鱈槔布褙需硨鏃柜料皈鏗咱朦癆嗓妝旋幞衷俠隈溜噼紐锎灸麓猢篩闊募煬酈閉簋錚怒拾瞍洽濮歧片鼗韉硤骸桑蕁謹(jǐn)漿峻叭罹爍檳襝皮33Results Control (1 of 2)Results control methods focus on measuring employee performance against stated objectivesFor