ACCA考试与平常的会计考试有什么不同？

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5 Overview
Understanding what motivates people is necessary at all levels of management. It is important that professional accountants
understand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperate
to achieve the organisation’s objectives.
Part (a):
(a) Hygiene (or maintenance) factors lead to job dissatisfaction because of the need to avoid unpleasantness. They are so called
because they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to these
hygiene factors prevents dissatisfaction but does not on its own provide motivation.
Hygiene factors (or ‘dissatisfiers’) are concerned with those factors associated with, but not directly a part of, the job itself.
Herzberg suggested that these are mainly salary and the perceived differences with others’ salaries, job security, working
conditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonal
relationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.

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