Page 109 - E2 Integrated Workbook STUDENT 2018

Behavioural aspects of control

The wider context of control

1.1 What do we mean by control?

Organisations want to influence employees' behaviour to benefit the
organisation:

 Encouraging employees to adopt best practice

 Motivating employees to improve productivity / quality

 Preventing / detecting mistakes

 Trying to limit theft or fraud

 Encouraging employees to act ethically

 Motivating managers to make right decisions

1.2 Control mechanisms

 Organisational structure

 Target setting and budgeting

 Direct supervision

 The culture of the organisation

 Self-control

 Control systems

 Specific control processes

 Policies and guidelines

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