管理會(huì)計(jì)英語8

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 A major role for control systems is to motivate behavior congruent with

2、the desires of the organization since human interests and motivation can vary significantly.Major Behavioral Considerations Embedding the organizations ethical code of conduct into MACS design Using a mix of short and long-term qualitative and quantitative performance measures Empowering employees t

3、o be involved in decision making and MACS design Developing an appropriate incentive system to reward performance.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

4、 not occurMotivation could be lowEmployees may be encouraged to engage in dysfunctional behavior.Human Resource ModelOf Motivation (HRMM) Contemporary management view of motivation Based on initiatives to improve the quality of working life and the strong influence of Japanese management practices I

5、ntroduces a high level of employee responsibility for and participation in decisions in the work environment Serves as the basis for the presentation of the four behavioral considerations in MACS design .Central Assumptions ofHRMM Organizations operate under a system of beliefs about the values, pur

6、pose, and direction of their organization People find work enjoyable and desire to participate in:Developing objectivesMaking decisionsAttaining goals in their work environment Individuals are motivated by both financial and nonfinancial means of compensation.Central Assumptions ofthe HRMM Employees

7、 have a great deal of knowledge and information about their jobs, the application of which will improve the way they perform tasks and benefit the organization as a whole Individuals are highly creative, ethical, and responsible Employees desire opportunities to effect change in their organizations.

8、Ethical Code of Conductand MACS Design A set of ethical principles is at the center of many boundary systems MACS should incorporate the principles of an organizations code of ethical conduct MACS that incorporates ethical principles can provide decision makers with guidance as they face ethical dil

9、emmas.Pressures Affecting a MACS Managers are often subject to intense pressures from their job circumstances and from other influential organizational members to suspend their ethical judgment in certain situations These pressures include the following requests:to tailor information to favor partic

10、ular individuals or groupsto falsify reports or test resultsfor confidential informationto ignore questionable or unethical practices.Ethics and Management Accountants Management accountants are guided by the organizations code of ethical conduct and the ethical standards of their professional assoc

11、iations Management accountants often play a significant role in MACS design, which should reflect their professional standards.Incorporating Ethics intoa MACS Design To incorporate ethical principles into the design of a MACS, designers might attempt to ensure the following:That the organization has

12、 formulated, implemented, and communicated to all employees a comprehensive code of ethics That all employees understand the organizations code of ethics and the boundary systems that constrain behaviorThat a system exists to detect and report violations of the organizations code of ethics.Avoiding

13、Ethical Dilemmas Most organizations attempt to address ethical considerations and avoid ethical dilemmas by developing a code of ethics Ethical considerations:Legal rulesSocietal normsProfessional membershipsOrganizational/group normsPersonal normsThis hierarchy is listed in descending order of auth

14、ority.Ethical Hierarchy An action that is prohibited by law should be unacceptable by society, by ones profession, by the organization, and then by each individual An action that is legally and socially acceptable may be professionally unacceptable and unacceptable to the organization and its employ

15、ees.Dealing With Ethical Conflicts A decision maker may face an ethical conflict when the individuals code of ethics sets a higher standard than the organizations Organizations that formulate and support specific and unambiguous ethical codes create an environment that reduces ethical conflicts One

16、step is to maintain a hierarchy of authority.Role of Senior Management A critical variable that can reduce ethical conflicts is the way that the chief executive and other senior managers behave and conduct business If these individuals demonstrate exemplary behavior, other organizational members wil

17、l have role models to emulate Organizations whose leaders evince unethical behavior cannot expect their employees to behave according to high ethical standards.Conflicts within a Code of Ethics When organizations develop a formal code of ethics, they can create the potential for explicit ethical con

18、flicts to arise with the code itself The 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 ethics Other conflicts relate to personal values and norms of behavior that were

19、acceptable prior to the adoption of the organizations new code of ethics but that are now in question.Conflict Between Individual andOrganizational Values(1 of 3) If the organizations code of ethics is more stringent than an individuals code, conflicts may arise, but if adherence to the organization

20、s ethical code is required and enforced.Conflict Between Individual andOrganizational Values Issues may arise when the individuals personal code of ethics prohibits certain types of behavior that are legal, socially acceptable, professionally acceptable, and acceptable to the organization Potential

21、for conflict in such situations is heightened when the action that is unacceptable to the individual is desirable to the organization The organization may require that the person do things that he or she finds unacceptable.Conflict with Stated Values Employees may observe management, even senior man

22、agement, engaging in unethical behavior This type of conflict is the most difficult because the organization is misrepresenting its ethical system The employee is in a position of drawing attention to the problem by being a whistle-blower.Conflict with Stated Values Experts who have studied this pro

23、blem 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 the decisions and actions of only a small minority of empl

24、oyees Most experts recommend that the employee work with respected leaders in the organization to change the discrepancy between practiced and stated ethics.Conflict with Stated Values Other potential courses of action include:Point out the discrepancy to a superior and refuse to act unethicallyPoin

25、t out the discrepancy to a superior and act unethicallyTake the discrepancy to a mediator in the organization, if one existsGo outside the organization to publicly resolve the issue.Conflict with Stated ValuesGo outside the organization anonymously to resolve the issueResign and go public to resolve

26、 the issueResign and remain silentDo nothing, hoping that the problem vanishes.Conflict with Stated Values If 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 ethi

27、cs are the same, including a means for employees to point out inconsistencies and to protect those employees .Effective Ethical ControlTo promote ethical decision making, an ethical control system should include the following:A statement of the organizations values and code of ethics written in prac

28、tical 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 training to help employees ide

29、ntify ethical dilemmas in practice and learn how to deal with those they can reasonably expect to face.Effective Ethical ControlEvidence that senior management expects members to adhere to its code of ethics, meaning that management must:Provide a statement of the consequences of violating the organ

30、izations code of ethicsEstablish a means of dealing with violations of the organizations code of ethics promptly, ruthlessly, and consistently according to the statement of consequencesProvide visible support of ethical decision making at every opportunityProvide a private line of communication (wit

31、hout 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.Effective Ethical Control Evidence that employees can make ethical decisions or report violations of the organizations state

32、d ethics (be the whistle-blower) without fear of reprisals from superiors, subordinates, or peersAn ongoing internal audit of the efficacy of the organizations ethical control system Formal training is part of the process of promoting ethical decision making.Motivation In addition to fostering ethic

33、al behavior, a central issue in MACS design is how to motivate appropriate behavior at work When designing jobs and specific tasks, system designers should consider the following three dimensions of motivation:DirectionIntensityPersistence.Goal Congruence Goal congruence - the organization and its e

34、mployees align their respective goals The alignment of goals occurs as employees:Perform their jobs well and are helping to achieve organizational objectives, andAre attaining their individual goals at the same time .Diagnostic Control Systems Even if goals are aligned, different types of tasks requ

35、ire different levels of skill, precision, responsibility, initiative, and uncertainty In most situations, managers try to establish systems that they do not have to personally monitor on a regular basis These are called diagnostic control systems.Interactive Control Systems If there is a large degre

36、e of strategic uncertainty, managers spend much more time monitoring the decisions and actions of their subordinates These are called interactive control systems At the core of both systems are two common methods of control: task and results control.Task Control Task control is the process of findin

37、g ways to control behavior so that a job is completed in a pre-specified manner Task control can be broken down into two categories:Preventive controlMonitoring.Task Control Task control is most appropriate when:There are legal requirements to follow specific rules or procedures to protect public sa

38、fetyEmployees handle liquid or other precious assetsThe organization can control its environment and eliminate uncertainty and the need for judgment.Results Control Results control methods focus on measuring employee performance against stated objectives The organization must have clearly defined ob

39、jectives, communicated them to appropriate organization members, and designed performance measures consistent with the objectives.Results Control Results control is most effective when:Organization members understand the organizations objectives and their contribution to those objectivesOrganization

40、 members have the knowledge and skill to respond to changing situations by taking corrective actions and making sound decisionsThe performance measurement system is designed to assess individual contributions so that an individual can be motivated to take action and make decisions that reflect their

41、 own and the organizations best interests.Need For MultiplePerformance Measures The ways in which organizations measure performance send signals to all employees and stakeholders about what the organization considers as its priorities Using multiple measures of performance helps employees focus on s

42、everal dimensions of their jobs rather than just keying in on one dimension.Behavior Not Goal-Congruent Occasionally employees are so motivated to achieve a single goal that they engage in dysfunctional behavior:Gaming the performance indicatorData falsificationSmoothing (a form of earnings manageme

43、nt).Encouraging The Desired Behavior Boundary systems give employees a clear understanding of what is considered appropriate and inappropriate behavior Organizations may also design performance measurement systems that encourage the desired behavior Use multiple performance measures to reflect the c

44、omplexities of the work environment.Using A Mix OfPerformance Measures MACS designers need to expand their views of the kinds of performance measures to use Need for measures of quality, speed to market, cycle time, flexibility, complexity, innovation, and productivity New realities: the movement fr

45、om “tall” organizations to “flat” organizations.MACS Design:Empowering Employees Empowering employees in MACS design requires two essential elements:Allowing employees to participate in decision makingEnsuring that employees understand the information they are using and generating.Participation In D

46、ecision Making Research has suggested that employees who participate in decision making feel greater morale and job satisfaction In most industries, people still perform the majority of work and have superior information: MACS designers should enlist the participation of employees.Understanding Info

47、rmation Empowering employees requires ensuring that they understand the information they use and on which they are evaluated Employees at all levels must understand the organizations performance measures and the way they are computed in order to be able to take actions that lead to superior performa

48、nce Employees have to be constantly re-educated as the system and its performance measures change.Incentive Systems Types of reward systems to motivate employees:Intrinsic rewardsExtrinsic rewardsOrganizations use many systems of financial rewards Theories of motivation:Expectancy theoryAgency theor

49、yGoal setting theory.Intrinsic Rewards Come from within an individual and reflect:Satisfaction from doing the job Growth opportunities the job providesthe nature of the organization and type of work performed Design jobs and develop a culture that lead employees to derive intrinsic rewards Not affec

50、ted by management accounting information.Extrinsic Rewards Any reward that one person provides another to recognize a job well doneBased on assessed performanceReinforce the notion that employees have distinguished themselves within the organization Extrinsic rewards may reinforce the perception tha

51、t wages compensate the employee for a minimally acceptable effort and that the organization must use additional rewards to motivate the employee to provide additional effort.Intrinsic v. Extrinsic Rewards Many compensation experts believe that organizations have not made enough use of intrinsic rewa

52、rds Some argue that people who expect to receive a reward for completing a task successfully do not perform as well as those who expect no reward.Intrinsic v. Extrinsic Rewards Most organizations ignore the role of intrinsic rewards in motivation and blindly accept the view that only financial extri

53、nsic rewards motivate employeesMany people believe that financial extrinsic rewards are both necessary and sufficient to motivate superior performance Both systematic and anecdotal evidence suggest:Financial extrinsic rewards are not necessary to create effective organizations Performance rewards do

54、 not necessarily create them.Intrinsic v. Extrinsic Rewards Some argue that any incentive compensation program is unacceptableThey suggest that organizations must strive to be excellent to survive in a competitive worldSuperior and committed performance is necessary for all employees and is part of

55、the contract of employment and does not merit additional pay Many organizations rely on extrinsic monetary rewards to motivate performance.Incentive Compensation Incentive compensation reward systems provide monetary (extrinsic) rewards based on measured resultsPay-for-performance systemsBase reward

56、s on achieving or exceeding some measured performance Require performance measurement systems that gather relevant and reliable performance information Based on absolute performance, performance relative to some plan, or performance relative to that of some comparable group.Absolute Performance Meas

57、ures of absolute performance include:The number of acceptable quality units producedThe organizations resultsThe organizations share price performance .Relative Performance Rewards based on relative performance are those tied to the following:The ability to exceed a performance target level The amou

58、nt of a bonus poolThe degree to which performance exceeds the average performance level of a comparable group.Effective Performance Measurement Six attributes must be in place for a measurement system to motivate desired performanceEmployees must understand their jobs and the reward system and belie

59、ve that it measures what they control and contribute to the organization1.Designers of the performance measurement system must make a careful choice about whether it measures employees inputs or outputs.Effective Performance MeasurementThe elements of performance that the performance measurement sys

60、tem monitors and rewards should reflect the organizations critical success factorsThe reward system must set clear standards for performance that employees acceptThe measurement system must be calibrated so that it can accurately assess performanceWhen it is critical that employees coordinate decisi