Cost Accounting (15th Edition)

Published by Prentice Hall
ISBN 10: 0133428702
ISBN 13: 978-0-13342-870-4

Chapter 22 - Management Control Systems, Transfer Pricing, and Multinational Considerations - Assignment Material - Questions - Page 865: 22-3

Answer

The relationship among motivation, goal congruence, and effort is that motivation is the combination of the desire to achieve a specific goal (goal congruence) and the active pursuit of that goal (effort). When individuals are motivated, they are aligned with organizational goals and are willing to put in the necessary effort to achieve them.

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