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1、10-1 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungMotivating Behavior in Management Accounting and Control SystemsChapter 1010-2 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLearning Objective 1Di
2、scuss the four key behavioral considerations in MACS design.10-3 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungManagement Accounting and Control SystemsuA major role for control systems is to motivate behavior congruent with the desires of the organ
3、ization.uThere are four major behavior considerations related to management accounting and control systems.uWhat are these considerations?10-4 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungManagement Accounting and Control Systems1Embedding the orga
4、nizations ethical code of conduct into MACS design2Using a mix of short-term and long-term qualitative and quantitative performance measures(or the balance scorecard approach)3Empowering employees to be involved in decision making and MACS design10-5 2001 Prentice Hall Business Publishing Management
5、 Accounting,3/E,Atkinson,Banker,Kaplan,and YoungManagement Accounting and Control Systems4Developing an appropriate incentive system to reward performanceCompanies whose MACS display these four characteristics subscribe to a world view of the role of management labeled the Human Resource Management
6、Model.10-6 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLearning Objective 2Explain The Human Resources Model of Management.10-7 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungHuman Resource Managem
7、ent Model of MotivationuHow were people viewed by the scientific management school?uPeople were viewed as finding work objectionable,uhaving little knowledge to contribute to the organization,andumotivated only by money.10-8 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,B
8、anker,Kaplan,and YoungHuman Resource Management Model of MotivationuHow were people viewed by the Human Relations Movement?uPeople were viewed as having needs other than money.uEmployees wanted respect and discretion over jobs.uThey wanted to feel that they contributed something valuable to the orga
9、nization.10-9 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungHuman Resource Management Model of MotivationuWhat is the Human Resource Management Model of Motivation?uIt is the most contemporary management view of motivation.uIt is based on initiative
10、s to improve the quality of working life.uIt introduces a high level of employee responsibility.10-10 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungHuman Resource Management Model of MotivationuHow are people viewed by the Human Resources Model of M
11、otivation?uPeople do not find work objectionable.uEmployees want to participate in developing objectives and obtaining goals.uThey have a great deal of informational knowledge to contribute to the organization.10-11 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kap
12、lan,and YoungHuman Resource Management Model of MotivationuPeople are creative.uThey are responsible.uIndividuals are motivated both by financial and non-financial means of compensation.uPeople desire opportunities to affect change.10-12 2001 Prentice Hall Business Publishing Management Accounting,3
13、/E,Atkinson,Banker,Kaplan,and YoungHuman Resource Management Model of MotivationuThe Human Resource Model is used as the basis for presenting the four behavioral considerations in MACS design.Mix of performancemeasuresEmpoweringemployeesIncentive systemEthical code ofconduct10-13 2001 Prentice Hall
14、Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS Design uFirst,a well-designed MACS should incorporate the principles of an organizations code of ethical conduct to guide and influence behavior and decision making.uEthics is a discipline
15、that focuses on the investigation of standards of conduct and moral judgement.Ethical code ofconduct10-14 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuThe ethical framework embedded in system design is import
16、ant because it will influence the behavior of all users.uWho is the key user group?umanagersuOften managers are subjected to pressures to suspend their ethical judgement.uWhat are examples of these pressures?10-15 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kapla
17、n,and YoungEthical Code of Conduct and MACS Design1Requests to tailor information to favor particular individuals or groups2Pleas to falsify reports or test results3Solicitations for confidential information4Pressures to ignore a questionable unethical practice10-16 2001 Prentice Hall Business Publi
18、shing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuWhat should system designers do?uThey should attempt to ensure the following:uThe organization has formulated,implemented,and communicated to all employees a comprehensive code of ethics.10-17 200
19、1 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuAll employees understand the code of ethics and the boundary systems that constrain behavior.uSystem exists,in which employees have confidence,to detect and report vi
20、olations of the organizations code of ethics.10-18 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuHierarchy of Ethical PrinciplesOrganizational or Group NormsPersonal NormsLegal RulesSocietal NormsProfessional
21、Memberships10-19 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuHow can organizations reduce ethical conflicts?uby maintaining a hierarchical order of authorityuby the way the chief executive and other senior m
22、anagers behave and conduct business10-20 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS DesignuWhat are some common ethical conflicts?ubetween the law and the organizations code of ethicsubetween the organizations pra
23、cticed code of ethics and common societal expectationsubetween the individuals set of personal and professional ethics and the organizations code of ethics10-21 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS Designbet
24、ween the organizations stated and practiced valuesFaced with a true conflict,the individual has several choices.What are some of these choices?1Point out discrepancies to a superior and refuse to act unethically.10-22 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,K
25、aplan,and YoungEthical Code of Conduct and MACS Design1.Point out discrepancies to a superior and act unethically.2.Take the discrepancy to a mediator in the organization,if one exists.3.Work with respected leaders in the organization to change the discrepancy.4.Go outside the organization to public
26、ly resolve the issue.10-23 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungEthical Code of Conduct and MACS Design6Go outside the organization anonymously to resolve the issue.7Resign and go public to resolve the issue.8Resign and remain silent.9Do no
27、thing,and hope that the problem will go away.10-24 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLearning Objective 3Apply the ethical control framework to decisions.10-25 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Ban
28、ker,Kaplan,and YoungElements of an Effective Ethical Control SystemuTo promote ethical decision making,management should implement an ethical control system.uWhat is an ethical control system?uIt is a system that reinforces the ethical responsibility of all of the firms employees.10-26 2001 Prentice
29、 Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungElements of an Effective Ethical Control SystemuWhat are the elements of an effective ethical control system?uA statement of the organizations valuesuA clear statement of the employees ethical responsibilitiesuTraini
30、ng to help employees identify and deal with ethical dilemmas10-27 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungElements of an Effective Ethical Control SystemEvidence that senior management expects employees to adhere to its code of ethicsEvidence
31、that employees can make ethical decisions without fear of reprisalsOngoing internal audit of the efficacy of the ethical control system10-28 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungGather FactsEvaluateAlternativesMakeDecisionSteps in Making an
32、 Ethical Decision10-29 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungDecision Model for Resolving Ethical IssuesDetermine the Facts:What,Who,WhereWhen,HowDefine the EthicalIssueIdentify MajorPrinciples,Rules,Values10-30 2001 Prentice Hall Business P
33、ublishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungDecision Model for Resolving Ethical IssuesSpecify theAlternativesCompare Valuesand AlternativesAssess theConsequencesMake YourDecision10-31 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and
34、 YoungLearning Objective 4Discuss Task and Results Control Systems.10-32 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungMotivation and Goal CongruenceuWhen designing jobs and specific tasks,system designers should consider three dimensions of motivat
35、ion.uWhat are these three dimensions?uDirectionuIntensityuPersistence10-33 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungMotivation and Goal CongruenceuGoal congruence is present when the actions that employees take and their personal goals are cons
36、istent with those of the organization.uIn a perfect world employers could rely on employees self control to monitor their own behavior.10-34 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTypes of Control SystemsuIn the real world management often re
37、lies on different forms of behavioral control.uWhat are the two most commonly used types of control?uTask controluResults control10-35 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTask Control uWhat is task control?uIt is the process of finding way
38、s to control human behavior so that a job is completed in a pre-specified manner.uThere are two categories of task control:uPreventive controluMonitoring10-36 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungTask ControluIn preventive control much,if n
39、ot all,of the discretion is taken out of performing a task.uMonitoring 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 YoungResults Control uWhat is results control?u
40、It is the process of measuring employee performance against stated objectives.uFor results control to be effective,the organization must.uclearly define objectives which are then communicated,andudesign consistent performance measures.10-38 2001 Prentice Hall Business Publishing Management Accountin
41、g,3/E,Atkinson,Banker,Kaplan,and YoungResults ControluWhen is results control most effective?uOrganization members understand the organizations objectives and their contribution to those objectives.uThey have the knowledge and skill to respond to changing situations.uThe performance measurement syst
42、em is designed to assess individual contributions.10-39 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungLearning Objective 5Understand the Balanced Scorecard and its applications.10-40 2001 Prentice Hall Business Publishing Management Accounting,3/E,A
43、tkinson,Banker,Kaplan,and YoungUsing a Mix of Performance MeasuresuWhat is the second major behavioral characteristic of a well designed MACS?uUsing a mix of short-term and long-term qualitative and quantitative performance measures(or the balance scorecard approach)Mix of performancemeasures10-41 2
44、001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungUsing a Mix of Performance MeasuresuOccasionally,employees are so motivated to achieve a single goal that they engage in dysfunctional behavior.uWhat are some examples of dysfunctional behavior?ugaminguda
45、ta falsification10-42 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungUsing a Mix of Performance MeasuresuThe traditional focus of performance measures has been on quantitative financial measures.uWhat are some quantitative non-financial measures?Cycl
46、eTimeYieldScheduleAdherenceMarketShareCustomerRetention10-43 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungUsing a Mix of Performance MeasuresuOrganizations can design performance measurement systems that encourage a desired behavior.uMultiple perfo
47、rmance measures should reflect the complexities of the work environment and the variety of contributions that employees make.10-44 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Balanced ScorecarduWhat is the balanced scorecard?uIt is the first s
48、ystematic attempt to design a performance measurement system that translates an organizations strategy into clear objectives,measures,targets,and initiatives.uIt integrates the measures used across organizations.10-45 2001 Prentice Hall Business Publishing Management Accounting,3/E,Atkinson,Banker,K
49、aplan,and YoungThe Balanced ScorecarduThe measures derived under the scorecard represent a balance between four measurement perspectives.uWhat are these measures?uExternal financial measures for stakeholders and customers such as Return on Capital Employed10-46 2001 Prentice Hall Business Publishing
50、 Management Accounting,3/E,Atkinson,Banker,Kaplan,and YoungThe Balanced Scorecard2Customer measures such as retention and satisfaction 3Internal business process perspective measures such as cycle time4Measures for learning and growth such as the number of new patents and the development of employee