The Accounting Review Vol. 54 No. 1 1979
A Comment on Motivational Considerations in Cost Allocation Systems: A Conditioning Theory Approach.
Abstract
The schedule of reinforcement refers to the frequency of dispensing the reinforcement. Should reinforcement he dispensed on a continuous schedule in which every appropriate behavior is followed by reinforcement or on a variable ratio schedule. In a variable ratio schedule the number of desired responses varies around some average ratio. The degree or magnitude of reinforcement will have to be examined in terms of individual satisfaction. It is contended that only partial or temporary satisfaction by means of available rewards will create optimal conditions for the continuous emission of the desired behavior by participants seeking rewards. Therefore, it is important that in the design of reinforcement schedules the degree of reinforcement is also properly controlled. Therefore, a variable schedule will have to be developed, according to which subunit participants are provided with reinforcement at some intervals. This will mean that costs will have to he allocated at regular intervals during a year depending upon the nature of the organization and practical difficulties involved in allocating costs.
- DOI
- 10.2308/tar-4490368
- Volume
- 54
- Issue
- 1
- Pages
- 215-220
- Language
- en
- Sources
- openalex crossref