正确答案：5 OverviewUnderstanding what motivates people is necessary at all levels of management. It is important that professional accountantsunderstand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperateto 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 calledbecause they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to thesehygiene 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, workingconditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonalrelationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.