Accounting for Decision Making and Control 7th Edition by Jerold Zimmerman

تمرين 7

Theory X-Theory Y
A textbook on organization theory says:
Drawing upon the writings of Maslow, McGregor presented his Theory X-Theory Y dichotomy to describe two differing conceptions of human behavior. Theory X assumptions held that people are inherently lazy, they dislike work, and that they will avoid it whenever possible. Leaders who act on Theory X premises are prone to controlling their subordinates through coercion, punishment, and the use of financial rewards; the use of external controls is necessary, as most human beings are thought to be incapable of self-direction and assuming responsibility. In contrast, Theory Y is based on the assumption that work can be enjoyable and that people will work hard and assume responsibility if they are given the opportunity to achieve personal goals at the same time. 19
Using the framework presented in the text, critically analyze Theory X-Theory Y.