Introduction to Management Accounting Essay Example | Topics and Well Written Essays - 2500 words

Introduction to Management Accounting - Essay ExampleTheories on motivation presentation and analysisIn order to understand the potential use of motivational theories in management accounting it would be necessary to refer to the context of motive, as the basis for the training of motivation, a process causing the exitingness of individuals to be engaged or not in a particular(a) activity or to put all their efforts in the achievement of a specific target. In uniformity with Singla motive is the latent power in a person which impels him to do a work. diverse approaches have been developed in literature regarding the explanation of motivation, as a factor influencing the performance of employees in businesses of different characteristics. In conformity with the reinforcement theory, each human is likely to decide considering the consequences of his demeanour. Knowing the results (outcomes) of his behaviour in advance, an individual can plan his behaviour accordingly so that th e negative consequences be avoided and, if possible, the pass judgment benefits are achieved. (Gitman et al. 2008). In the context of business environment, the reinforcement theory could have the following explanation employees are promised specific rewards if they arrival a particular level of performance from a similar point of view, employees may be given a warning that if they fail to reach a minimum level of performance, they will be punished by a decrease in their payment or the deduction of real of their common benefits for instance, the monthly subscription to leisure activities and so on. The punishment when used as a threat for pressuring employees to reach a particular level of performance is a policy based on the reinforcement theory, as explained above. In the study of McKenna (2000) reference is made to the theory of McFarlin and Sweeney (1992) on human motivation in accordance with the above researchers, at heart modern businesses the motivation of individuals is depended on the following two factors the distributive justice and the adjectival justice the former is reflected in the payment of equal salaries of employees reaching the same level of performance within the same organization the latter means that within each organization the measures taken for the rewarding of employees in all departments are similar (McKenna 2000). The existence of distributive just