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1、3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,1,Chapter 1,PMBA 2235 Accounting Control encourages, enables, or, sometimes “forces” employees to act in the organizations best interest. Management control includes all the devices / mechanisms managers use to ensure that the beha
2、vior of employees is consistent with the organizations objectives and strategies,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,5,Function and benefit,Purpose / function . get done what management wants done; influence behavior in desirable ways. Benefit increased probability t
3、hat the organizations objectives will be achieved,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,6,Management and its components,Management the process of organizing resources and directing activities for the purpose of organizational objectives. Process-breakdown Objective set
4、ting; Strategy formulation; Control,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,7,Objective setting,Objectives are a necessary prerequisite for any purposeful activities. Without objectives, it is impossible to assess whether the employees actions are purposive; to make clai
5、ms about an organizations success. Objectives can be financial versus non-financial; quantified, explicit versus implicit; economic, social, environmental, societal,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,8,Strategy formulation,An organization must select any of innumera
6、bleways of seeking to attain its objectives. Strategies define how organizations shoulduse their resources to meet their objectives. Hence, strategies put constraints on employees to focus activities on what the organization does best or areas where it has an advantage over competitors,3/31/2021,A.H
7、. Lau (some slides taken from Pearson Education Limited,9,Control,Strategic control Is our strategy (still) valid? Strategy revision - “intended” vs. “emergent” strategies. Management Control Are our employees likely to behave appropriately? Do they understand what we expect of them? Will they work
8、consistently hard and try to do whatis expected of them? Are they capable of doing what is expected of them,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,10,Planning and control,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,11,The planning / control cycl
9、e,Strategy Formulation,Strategy Implementation,Goals,Objective Setting,Strategic Control,Management Control,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,12,The basic control problem,Management control is about encouragingPEOPLE to take desirable actions, i.e., it guards again
10、st the possibilities that employees willdo something the organization does not want them to do,or, fail to do something they should do. Hence, management control has a . BEHAVIORAL ORIENTATION ! If all personnel could always be relied on to do what is best for the organization, there would be no nee
11、d for a management control system,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,13,Recall that,Management Control is about taking steps to help ensure that the employees do what is best for the organization. Three issues: Do they understand what we expect of them . Lack of dir
12、ection Will they work consistently hard and try to do whatis expected of them . Lack of motivation Are they capable of doing what is expected of them . Personal limitations,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,14,Lack of direction,Employees do not know what the organi
13、zation wants from them. When this lack of direction occurs, the likelihood of the desired behaviors occurring is obviously small. COMMUNICATION + REINFORCEMENT,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,15,Motivational problems,When employees choose not to perform astheir o
14、rganization would have them perform. Because Lack of goal congruence Individual goals do not coincide with organizational goals. Self-interested behavior Generally, individuals are prone to being “lazy” . e.g., take long lunches, overspend on things that makelife more pleasant, use of sick leaves wh
15、en not sick, etc. More extreme examples of motivational problems: Employee crime (fraud and theft,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,16,Personal limitations,Sometimes, people are “unable” to do a good job because of certain personal limitations they have. Some examp
16、les / causes: lack of requisite knowledge, training, experience; employees are promoted above their level of competence; some jobs are not designed properly; etc. TRAININGJOB ASSIGNMENT / PROMOTION JOB DESIGN,3/31/2021,A.H. Lau (some slides taken from Pearson Education Limited,17,Management control is more than,A simple cybernetic control system involving a single feedback loop, like a thermostat Detector measure performance; Assessor compare with pre-set standard; Effector take corrective actio
