在管理会计的刺激行为并且控制系统(英文)(ppt 61页)

MotivatingBehaviorinManagementAccountingandControlSystems,Chapter10,LearningObjective1,DiscussthefourkeybehavioralconsiderationsinMACSdesign.,ManagementAccountingandControlSystems,Amajorroleforcontrolsystemsistomotivatebehaviorcongruentwiththedesiresoftheorganization.Therearefourmajorbehaviorconsiderationsrelatedtomanagementaccountingandcontrolsystems.Whataretheseconsiderations?,ManagementAccountingandControlSystems,EmbeddingtheorganizationsethicalcodeofconductintoMACSdesignUsingamixofshort-termandlong-termqualitativeandquantitativeperformancemeasures(orthebalancescorecardapproach)EmpoweringemployeestobeinvolvedindecisionmakingandMACSdesign,ManagementAccountingandControlSystems,DevelopinganappropriateincentivesystemtorewardperformanceCompanieswhoseMACSdisplaythesefourcharacteristicssubscribetoaworldviewoftheroleofmanagementlabeledtheHumanResourceManagementModel.,LearningObjective2,ExplainTheHumanResourcesModelofManagement.,HumanResourceManagementModelofMotivation,Howwerepeopleviewedbythescientificmanagementschool?Peoplewereviewedasfindingworkobjectionable,havinglittleknowledgetocontributetotheorganization,andmotivatedonlybymoney.,HumanResourceManagementModelofMotivation,HowwerepeopleviewedbytheHumanRelationsMovement?Peoplewereviewedashavingneedsotherthanmoney.Employeeswantedrespectanddiscretionoverjobs.Theywantedtofeelthattheycontributedsomethingvaluabletotheorganization.,HumanResourceManagementModelofMotivation,WhatistheHumanResourceManagementModelofMotivation?Itisthemostcontemporarymanagementviewofmotivation.Itisbasedoninitiativestoimprovethequalityofworkinglife.Itintroducesahighlevelofemployeeresponsibility.,HumanResourceManagementModelofMotivation,HowarepeopleviewedbytheHumanResourcesModelofMotivation?Peopledonotfindworkobjectionable.Employeeswanttoparticipateindevelopingobjectivesandobtaininggoals.Theyhaveagreatdealofinformationalknowledgetocontributetotheorganization.,HumanResourceManagementModelofMotivation,Peoplearecreative.Theyareresponsible.Individualsaremotivatedbothbyfinancialandnon-financialmeansofcompensation.Peopledesireopportunitiestoaffectchange.,HumanResourceManagementModelofMotivation,TheHumanResourceModelisusedasthebasisforpresentingthefourbehavioralconsiderationsinMACSdesign.,Mixofperformancemeasures,Empoweringemployees,Incentivesystem,Ethicalcodeofconduct,EthicalCodeofConductandMACSDesign,First,awell-designedMACSshouldincorporatetheprinciplesofanorganizationscodeofethicalconducttoguideandinfluencebehavioranddecisionmaking.Ethicsisadisciplinethatfocusesontheinvestigationofstandardsofconductandmoraljudgement.,Ethicalcodeofconduct,EthicalCodeofConductandMACSDesign,Theethicalframeworkembeddedinsystemdesignisimportantbecauseitwillinfluencethebehaviorofallusers.Whoisthekeyusergroup?managersOftenmanagersaresubjectedtopressurestosuspendtheirethicaljudgement.Whatareexamplesofthesepressures?,EthicalCodeofConductandMACSDesign,RequeststotailorinformationtofavorparticularindividualsorgroupsPleastofalsifyreportsortestresultsSolicitationsforconfidentialinformationPressurestoignoreaquestionableunethicalpractice,EthicalCodeofConductandMACSDesign,Whatshouldsystemdesignersdo?Theyshouldattempttoensurethefollowing:Theorganizationhasformulated,implemented,andcommunicatedtoallemployeesacomprehensivecodeofethics.,EthicalCodeofConductandMACSDesign,Allemployeesunderstandthecodeofethicsandtheboundarysystemsthatconstrainbehavior.Systemexists,inwhichemployeeshaveconfidence,todetectandreportviolationsoftheorganizationscodeofethics.,EthicalCodeofConductandMACSDesign,HierarchyofEthicalPrinciples,OrganizationalorGroupNorms,PersonalNorms,LegalRules,SocietalNorms,ProfessionalMemberships,EthicalCodeofConductandMACSDesign,Howcanorganizationsreduceethicalconflicts?bymaintainingahierarchicalorderofauthoritybythewaythechiefexecutiveandotherseniormanagersbehaveandconductbusiness,EthicalCodeofConductandMACSDesign,Whataresomecommonethicalconflicts?betweenthelawandtheorganizationscodeofethicsbetweentheorganizationspracticedcodeofethicsandcommonsocietalexpectationsbetweentheindividualssetofpersonalandprofessionalethicsandtheorganizationscodeofethics,EthicalCodeofConductandMACSDesign,betweentheorganizationsstatedandpracticedvaluesFacedwithatrueconflict,theindividualhasseveralchoices.Whataresomeofthesechoices?Pointoutdiscrepanciestoasuperiorandrefusetoactunethically.,EthicalCodeofConductandMACSDesign,Pointoutdiscrepanciestoasuperiorandactunethically.Takethediscrepancytoamediatorintheorganization,ifoneexists.Workwithrespectedleadersintheorganizationtochangethediscrepancy.Gooutsidetheorganizationtopubliclyresolvetheissue.,EthicalCodeofConductandMACSDesign,Gooutsidetheorganizationanonymouslytoresolvetheissue.Resignandgopublictoresolvetheissue.Resignandremainsilent.Donothing,andhopethattheproblemwillgoaway.,LearningObjective3,Applytheethicalcontrolframeworktodecisions.,ElementsofanEffectiveEthicalControlSystem,Topromoteethicaldecisionmaking,managementshouldimplementanethicalcontrolsystem.Whatisanethicalcontrolsystem?Itisasystemthatreinforcestheethicalresponsibilityofallofthefirmsemployees.,ElementsofanEffectiveEthicalControlSystem,Whataretheelementsofaneffectiveethicalcontrolsystem?AstatementoftheorganizationsvaluesAclearstatementoftheemployeesethicalresponsibilitiesTrainingtohelpemployeesidentifyanddealwithethicaldilemmas,ElementsofanEffectiveEthicalControlSystem,EvidencethatseniormanagementexpectsemployeestoadheretoitscodeofethicsEvidencethatemployeescanmakeethicaldecisionswithoutfearofreprisalsOngoinginternalauditoftheefficacyoftheethicalcontrolsystem,GatherFacts,EvaluateAlternatives,MakeDecision,StepsinMakinganEthicalDecision,DecisionModelforResolvingEthicalIssues,DeterminetheFacts:What,Who,WhereWhen,How,DefinetheEthicalIssue,IdentifyMajorPrinciples,Rules,Values,DecisionModelforResolvingEthicalIssues,SpecifytheAlternatives,CompareValuesandAlternatives,AssesstheConsequences,MakeYourDecision,LearningObjective4,DiscussTaskandResultsControlSystems.,MotivationandGoalCongruence,Whendesigningjobsandspecifictasks,systemdesignersshouldconsiderthreedimensionsofmotivation.Whatarethesethreedimensions?DirectionIntensityPersistence,MotivationandGoalCongruence,Goalcongruenceispresentwhentheactionsthatemployeestakeandtheirpersonalgoalsareconsistentwiththoseoftheorganization.Inaperfectworldemployerscouldrelyonemployeesselfcontroltomonitortheirownbehavior.,TypesofControlSystems,Intherealworldmanagementoftenreliesondifferentformsofbehavioralcontrol.Whatarethetwomostcommonlyusedtypesofcontrol?TaskcontrolResultscontrol,TaskControl,Whatistaskcontrol?Itistheprocessoffindingwaystocontrolhumanbehaviorsothatajobiscompletedinapre-specifiedmanner.Therearetwocategoriesoftaskcontrol:PreventivecontrolMonitoring,TaskControl,Inpreventivecontrolmuch,ifnotall,ofthediscretionistakenoutofperformingatask.Monitoringmeansinspectingtheworkorbehaviorofemployeeswhiletheyareperformingatask.,ResultsControl,Whatisresultscontrol?Itistheprocessofmeasuringemployeeperformanceagainststatedobjectives.Forresultscontroltobeeffective,theorganizationmust.clearlydefineobjectiveswhicharethencommunicated,anddesignconsistentperformancemeasures.,ResultsControl,Whenisresultscontrolmosteffective?Organizationmembersunderstandtheorganizationsobjectivesandtheircontributiontothoseobjectives.Theyhavetheknowledgeandskilltorespondtochangingsituations.Theperformancemeasurementsystemisdesignedtoassessindividualcontributions.,LearningObjective5,UnderstandtheBalancedScorecardanditsapplications.,UsingaMixofPerformanceMeasures,WhatisthesecondmajorbehavioralcharacteristicofawelldesignedMACS?Usingamixofshort-termandlong-termqualitativeandquantitativeperformancemeasures(orthebalancescorecardapproach),Mixofperformancemeasures,UsingaMixofPerformanceMeasures,Occasionally,employeesaresomotivatedtoachieveasinglegoalthattheyengageindysfunctionalbehavior.Whataresomeexamplesofdysfunctionalbehavior?gamingdatafalsification,UsingaMixofPerformanceMeasures,Thetraditionalfocusofperformancemeasureshasbeenonquantitativefinancialmeasures.Whataresomequantitativenon-financialmeasures?,CycleTime,Yield,ScheduleAdherence,MarketShare,CustomerRetention,UsingaMixofPerformanceMeasures,Organizationscandesignperformancemeasurementsystemsthatencourageadesiredbehavior.Multipleperformancemeasuresshouldreflectthecomplexitiesoftheworkenvironmentandthevarietyofcontributionsthatemployeesmake.,TheBalancedScorecard,Whatisthebalancedscorecard?Itisthefirstsystematicattempttodesignaperformancemeasurementsystemthattranslatesanorganizationsstrategyintoclearobjectives,measures,targets,andinitiatives.Itintegratesthemeasuresusedacrossorganizations.,TheBalancedScorecard,Themeasuresderivedunderthescorecardrepresentabalancebetweenfourmeasurementperspectives.Whatarethesemeasures?ExternalfinancialmeasuresforstakeholdersandcustomerssuchasReturnonCapitalEmployed,TheBalancedScorecard,CustomermeasuressuchasretentionandsatisfactionInternalbusinessprocessperspectivemeasuressuchascycletimeMeasuresforlearningandgrowthsuchasthenumberofnewpatentsandthedevelopmentofemployeeskills,TheBalancedScorecard,FinancialperspectiveHowdowelooktoourstakeholders?,CustomerPerspectiveHowdowelooktoourcustomers?,OrganizationLearningAreweabletosustaininnovation?,BusinessProcessesWhatprocessesarethevaluedrivers?,?,EmpoweringEmployeestobeInvolvedinMACSDesign,WhatisthethirdmajorbehavioralcharacteristicofawelldesignedMACS?ItisempoweringemployeestobeinvolvedindecisionmakingandMACSdesign.,Empoweringemployees,EmpoweringEmployeestobeInvolvedinMACSDesign,Empoweringemployeesrequirestwoessentialelements:AllowingemployeestoparticipateindecisionmakingEnsuringthattheyunderstandtheinformationtheyareusingandgenerating,DevelopingAppropriateIncentiveSystems,WhatisthefourthmajorbehavioralcharacteristicofawelldesignedMACS?Developinganappropriateincentivesystemtorewardperformance.,Incentivesystem,DevelopingAppropriateIncentiveSystems,Whatareintrinsicrewards?Theyarethoserewardsthatcomefromwithinanindividual.Theyreflectsatisfactionfromdoingthejob.Whatareextrinsicrewards?Theyarerewardsthatonepersonprovidestoanothertorecognizeajobwelldone.,PerformanceMeasurementandRewardSystem,Therearesixattributesofameasurementsystemthatmustbeinplacetomotivatedesiredperformance.Employeesmustunderstandtheirjob.Designersoftheperformancemeasurementsystemmustmakeacarefulchoiceaboutwhetheritmeasuresemployeesinputsoroutputs.,PerformanceMeasurementandRewardSystem,Theelementsofperformancethattheperformancemeasurementsystemmonitorsandrewardsshouldreflecttheorganizationscriticalsuccessfactors.Therewardsystemmustsetclearstandardsforperformancethatemployeesaccept.,PerformanceMeasurementandRewardSystem,Themeasurementsystemmustbecalibratedsothatitcanaccuratelyassessperformance.Incer