Skip to main content

Individual motivation and incentives

  • Chapter
Accounting for Management Control

Summary

A major aim of a management control system is to induce individuals to behave in ways which contribute to overall organizational performance. An important element of the control process is therefore concerned with how and why individuals are motivated to act. In this chapter, we shall consider two major classes of motivational theory, namely content and process theories, and apply them in the context of accounting control.

Central to effective motivation is the link between incentives (i.e., rewards and/or penalties) and those aspects of behaviour that it is wished to encourage. There seems to be little difficulty in providing incentives that will encourage behaviours designed to gain them; the major problem lies in ensuring that achievement of the required measures of performance is done in the desired manner. That is, it is devising adequate systems of performance measurement that is crucial to linking performance with rewards.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 84.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 109.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Author information

Authors and Affiliations

Authors

Rights and permissions

Reprints and permissions

Copyright information

© 1990 Clive Emmanuel, David Otley and Kenneth Merchant

About this chapter

Cite this chapter

Emmanuel, C., Otley, D., Merchant, K. (1990). Individual motivation and incentives. In: Accounting for Management Control. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-6952-1_3

Download citation

  • DOI: https://doi.org/10.1007/978-1-4899-6952-1_3

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-0-412-37480-7

  • Online ISBN: 978-1-4899-6952-1

  • eBook Packages: Springer Book Archive

Publish with us

Policies and ethics