What is motivation?
Motivation is a decision making process through which the individual choose desired outcomes and sets in motion the behavior appropriate to acquiring them.
-	Goals or outcomes. For example, money, power, friendship etc…
-	Mental process of choosing desire outcome
-	Social process
Factors that influence on need and want.
-	Childhood environment and education.
-	Experience
-	Age and position
-	Culture
-	Self concept
Assumption; - People find way to satisfy their needs.
-	Organization offer some of the satisfaction, e.g. belonging need, social needs.
-	Organization can provide mutual benefit and influence on individual behavior.
-	If individual needs are satisfied and they will commitment to their job more, i.e. goal, job satisfaction.

Motivation, Job satisfaction and moral on performance are difficult to measure.
Sometime motivation can be seem by human behavior. For example, productivity, about 
Turnover otherwise they cannot be a reliable indicators.
Job satisfaction as a factor in improve performance is not proven.
Work smatter not harder.

Motivation theory; - 	Content theory
 Process theory

Content theory of motivation; the best way to motivate an employee is to find out what are the things that employees are motivate.
-	What his or her needs.
-	Offer him or her rewards that will satisfy those needs  

Maslow’s hierarchy of needs
Maslow identified a hierarchy of needs which an individual will be to satisfy, progressing towards higher order satisfactions, such as self-actualization.

Self actualization need

Esteem needs

Love and social need

Safety need

Physiological needs

1.	self actualization needs (Fulfillment of personal potential)
2.	Esteem needs (For independent/ Reorganization /Status, respect from others.
3.	Love / social needs (for relationship affection, belong)
4.	Safety needs (for security order, predictability, and freedom from threat.)
5.	Physiological needs (Food, Shelter)
Assumption; 
-	Step by step needs and motivation. Once one need is satisfied, no longer motivate.
-	The need for self actualization can rarely be satisfied.
-	Freedom of enquiry and expression needs (for social conditions permitting free speech and encouraging justice, fairness and honesty)
-	Knowledge and understanding needs ( to gain knowledge of the environment to explore, learn)

Limitation;
-	Behaviour may be in response to several needs
-	The same need may cause different behaviour in different individual
-	It is difficult to explain or predict an individual’s behiviour in response to rewards.
-	This theory ignores the concept of deferred satisfaction, altruistic behaviour.
-	Empirical verification of hierarchy is hard to come by. (No practical)
-	Suite for USA, UK Culture.

How then, can these needs be translated into the workplace? Maslow never really intended his theory to be directly applied but gave it as an example of how people may behave in ideal conditions. However, for the purpose of exams it’s a worthy theory to apply.
In the modern developed world most of us are fortunate to have no real problem with lack of physiological needs or safety needs. We can normally buy food and drink and provide shelter as a result of earning a regular salary. Security is provided through contracts of employment and pension and medical insurance provision. However, it is attention to the rest of the needs in the hierarchy, which distinguishes an organization that has a highly motivated workforce, from one that is less so. 
In order to fulfill social/love needs companies with motivated workforces will encourage teamworking which leads to better relationships for both managers and subordinates which often translates into higher work output. Together with company parties and outings, staff social clubs and sports societies are also likely to be heavily subsidized to encourage good relationships outside the workplace. 
 needs are fulfilled through satisfying the individual. The military were probably one of the initial exponents of this idea through the awarding of medals for bravery. A modern day equivalent can be seen in McDonalds where hard work and high levels of customer service result in the employee being awarded stars which they can proudly wear on their uniform. A very simple way of esteem being fulfilled is to simply recognise good work through saying thank you. Many companies now take this a stage further by giving regular feedback through performance appraisals.
Richard Branson of the Virgin group is a master at getting the most from his entire workforce. Despite the number of employees being in the thousands they are all regularly invited to barbecue’s or drinks parties at his house (not all at the same time of course) and he will be there to welcome them and thank them for all the hard work they do for the company. This leads to many staff having a much higher level of commitment to the organization than is present in other similar organizations. Financial recognition in forms of bonuses are another way of recognizing performance although provision of only financial incentives can often create more problems than they solve and hence successful organizations use more innovative ways of motivating.
Self-actualization is achieved when an employee is able to fulfill their maximum potential. Companies satisfy this desire by providing no ceiling on promotion and enabling employees to improve themselves through education and training. More senior roles may give employees discretion in how they interpret their job roles thus enabling the individual to put their own stamp on a job.
Understanding what motivates people in all walks of life is basic to all who aspire to management. One of the best known of all the writers on motivation is Herzberg. He is noted for – among other things – his ideas on job enrichment, enlargement and rotation. However, his ideas on motivation in the hygiene-motivation theory are particularly useful to our understanding of what motivates people. This is particularly relevant as the original research was undertaken not in the factory, but in the offices of engineers and accountants. 
Content theories of motivation
Herzberg’s motivation theory is one of the content theories of motivation. These attempt to explain the factors that motivate individuals through identifying and satisfying their individual needs, desires and the aims pursued to satisfy these desires.
This theory of motivation is known as a two factor content theory. It is based upon the deceptively simple idea that motivation can be dichotomised into hygiene factors and motivation factors and is often referred to as a ‘two need system’. 
These two separate ‘needs’ are the need to avoid unpleasantness and discomfort and, at the other end of the motivational scale, the need for personal development. A shortage of the factors that positively encourage employees (the motivating factors) will cause employees to focus on other, non-job related ‘hygiene’ factors.
The most important part of this theory of motivation is that the main motivating factors are not in the environment but in the intrinsic value and satisfaction gained from the job itself. It follows therefore that to motivate an individual, a job itself must be challenging, have scope for enrichment and be of interest to the jobholder. Motivators (sometimes called ‘satisfiers’) are those factors directly concerned with the satisfaction gained from a job, such as:
•	the sense of achievement and the intrinsic value obtained from the job itself 
•	the level of recognition by both colleagues and management 
•	the level of responsibility 
•	opportunities for advancement and 
•	the status provided.

Motivators lead to satisfaction because of the need for growth and a sense of self-achievement. 
A lack of motivators leads to over-concentration on hygiene factors, which are those negative factors which can be seen and therefore form the basis of complaint and concern. Hygiene factors (often referred to as maintenance factors) lead to dissatisfaction with a job because of the need to avoid unpleasantness. They are referred to as hygiene factors because they can be avoided or prevented by the use of ‘hygienic’ methods. The important fact to remember is that attention to these hygiene factors prevents dissatisfaction but does not necessarily provide positive motivation.
Hygiene factors are also often referred to as ‘dissatisfiers’. They are concerned with factors associated with the job itself but are not directly a part of it. Typically, this is salary, although other factors which will often act as dissatisfiers include:
•	perceived differences with others 
•	job security 
•	working conditions 
•	the quality of management 
•	organisational policy 
•	administration 
•	interpersonal relations. 

Understanding Herzberg’s theory recognises the intrinsic satisfaction that can be obtained from the work itself. It draws attention to job design and makes managers aware that problems of motivation may not necessarily be directly associated with the work. Problems can often be external to the job.
Improved motivation
Managers’ understanding that factors which demotivate can often be related to matters other than the work itself, can lead to improved motivation, greater job satisfaction and improved organisational performance by the entire workforce. 
Understanding individual goals, coupled with wider skills and abilities, can lead to greater opportunities. Individuals are seen as valuable to organisations and can acquire new skills useful in the future. Improving skills, opportunities and increasing employee knowledge will, in the longer term, increase the value of an organisation’s human assets. Most importantly, it can lead to greater staff commitment, understanding and loyalty.

Process theory of motivation (How can people motivted)
Vroom’s expentancy theory
F= VE
F= Force
V= Valance
E= Expentancy
Understanding what motivates people is necessary at all levels of management. It is of particular relevance in the accounting environment because technicians are usually supervisors and relationships are often on a personal, one to one basis. Technicians must understand the relevance of individual motivation; unless individuals are well managed and motivated they are unlikely to work to achieve the organisations objectives. 
Motivation is frequently based on reward. Many writers describe rewards as having basically two dimensions – intrinsic and extrinsic. 
Intrinsic rewards are to a great extent within the control of the individual. They include feelings of personal satisfaction, a sense of achievement, status, recognition, the opportunities for advancement, responsibility and pride in the work. This form of reward forms part of Maslow’s higher order thinking on motivation and is also often seen as akin to Herzberg’s motivators (or ‘satisfiers’); that is those factors directly concerned with the satisfaction gained from the job itself.
Extrinsic rewards on the other hand are those forms of reward which are outside the control of the individual and at the disposal of others; sometimes the individuals superior but more often the organisation itself. Extrinsic rewards can be ‘seen’ and are akin to Herzberg’s hygiene (or maintenance) factors. Because extrinsic rewards are obvious and can be ‘seen,’ not only by the individual concerned but by others, lack of attention can lead to job dissatisfaction and motivation problems. They include such simple matters as salaries and conditions, incentive arrangements (which are discussed later), share schemes, pension schemes, insurance and wider facilities such as creches. Surprisingly, these simple factors are often overlooked by management and can lead to problems in the workplace – even more so if other organisations are seen to be providing better rewards.
Reward systems have to be consistent, transparent and understood. Above all they should be equitable and seen to be fair. But they do not exist for their own sake, they are useful in assisting management in other ways. Prospective employees will wish to know whether a reward system exists and to understand it’s characteristics. For the organisation, a reward system aids recruitment and retention and ensures that employees work to a known and consistent standard. A well thought out reward system will reflect the nature of the post and task and recognise the skills and experience required to fulfil that particular post. A well constructed reward scheme will motivate employees, increasing commitment and effort.
Rewards are of course about performance. This is now an issue across all sectors of business and is not confined to the traditional manufacturing sector. Activities in business once seen as being beyond any kind of reward or bonus are more and more subject to 'appraisal'. But how does this work? Appraisal systems are increasingly becoming an everyday part of business life yet remain misunderstood and badly managed. 
In some industries, especially manufacturing, a reward scheme can be based on relatively simple matters such as the amount of production achieved within a specific timescale. 
Job design- 
1.	Micro design
2.	Job enrichment  (Horizontal)
3.	Job enlargement (vertical)
4.	Job rotation

-Feedback; motivational/ development
-Perticipation
-Pay- Job evaluation, Fair Negotiation and Market rate performance.

Reward system;Factor to be consider when arranging reward system;
1.	Encourage to fill vacancies
2.	Predictability of employee behaviour
3.	Willingness to accept change
4.	Encourage innovative behaviour
5.	Reflect the nature of job
6.	Motivate (commitment)