Suchergebnisse

The importance of motivation in the managerial control process has been well noted in the accounting literature. However, despite its emphasis on motivation, the accounting literature says little about the specific relationships between motivation and accounting control systems.This paper will present an explicit, systematic statement of these relationships by means of a detailed comparison and synthesis of two previously unrelated models. One is a conventional accounting model of control, and the other is a comprehensive behavioral model of motivation. Our aim is to integrate behavioral concepts with accounting applications in order to work towards solutions of important problems involving motivation and management control systems.