motivatingbehaviorinmanagementaccounting英文(编辑修改稿)

motivatingbehaviorinmanagementaccounting英文(编辑修改稿)内容摘要：

nd Young Learning Objective 3 Apply the ethical control framework to decisions. 10 25  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Elements of an Effective Ethical Control System To promote ethical decision making, management should implement an ethical control system. What is an ethical control system? It is a system that reinforces the ethical responsibility of all of the firm’s employees. 10 26  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Elements of an Effective Ethical Control System What are the elements of an effective ethical control system? – A statement of the organization’s values – A clear statement of the employee’s ethical responsibilities – Training to help employees identify and deal with ethical dilemmas 10 27  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Elements of an Effective Ethical Control System – Evidence that senior management expects employees to adhere to its code of ethics – Evidence that employees can make ethical decisions without fear of reprisals – Ongoing internal audit of the efficacy of the ethical control system 10 28  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Gather Facts Evaluate Alternatives Make Decision Steps in Making an Ethical Decision 10 29  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Decision Model for Resolving Ethical Issues Determine the Facts: What, Who, Where When, How Define the Ethical Issue Identify Major Principles, Rules, Values 10 30  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Decision Model for Resolving Ethical Issues Specify the Alternatives Compare Values and Alternatives Assess the Consequences Make Your Decision 10 31  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Learning Objective 4 Discuss Task and Results Control Systems. 10 32  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Motivation and Goal Congruence When designing jobs and specific tasks, system designers should consider three dimensions of motivation. What are these three dimensions? 1 Direction 2 Intensity 3 Persistence 10 33  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Motivation and Goal Congruence Goal congruence is present when the actions that employees take and their personal goals are consistent with those of the organization. In a perfect world employers could rely on employee’s self control to monitor their own behavior. 10 34  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Types of Control Systems In the real world management often relies on different forms of behavioral control. What are the two most monly used types of control? 1 Task control 2 Results control 10 35  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Task Control What is task control? It is the process of finding ways to control human behavior so that a job is pleted in a prespecified manner. There are two categories of task control: 1 Preventive control 2 Monitoring 10 36  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Task Control In preventive control much, if not all, of the discretion is taken out of performing a task. Monitoring means inspecting the work or behavior of employees while they are performing a task. 10 37  2001 Prentice Hall Business Publishing Management Accounting, 3/E, Atkinson, Banker, Kaplan, and Young Results Control What is results control? It is the process of measuring employee performance against stated objectives. For results control to be effective, the organization must ... – clearly define objectives which are。