The Research Of Senior Managers’s Self-motivation Based On The Organizational Intellectual Capital

Since the research of incentives beginning at the last century, a lot of basictheories and research findings have been put forward. Due to the cross-integrationbetween different disciplines, research subjects and results on the incentives theoriesand practice of the senior management within the organization can be learn from eachother and infiltrate mutually, related research can be further refined and developed too.But in the process of literature review, this paper found that most of the scholars’perspective is based on the incentives that subjects act on objects to inspire objects,the self-motivation of senior managements in the organization was not received dueattention; In addition, the existing incentives of research reveals potentially inducedrelationship of different incentives affecting individual behavior, but has few grasp,integration and classification on the various driving factors within the organization,resulting in the powerful driving factors mingling with each other, failed to form asystem of incentives model architecture.This paper adopts a normative analysis methods and absorbs multi-disciplinarytheoretical results, the principal-agent theory of economics as the researchbackground, psychology motivation theory as the basis, the internal managementcontrols of management as means, the capital elements of accounting as the researchframework. With the comprehension of these various disciplines, the incentive theoryresearch starts.This article mainly includes six chapters. The first chapter is an introduction, themain statement of the research background, research questions and significance. Thesecond chapter is literature review and theoretical basis discussion, to review andcomment on the theoretical literature. The third chapter is the theoretical basis and adescription of the factual basis of this article. The object of this study was based onthe literature overview of the basic theory-knowledge capital incentive model andincentive framework and the mechanism described. The fourth and fifth chapter arethe core content of this article in which the driving force of organizations internalcapital for the practice of internal executives, as well as the building method ofintellectual capital incentive system, are discussed. In detail, in Part IV, it exhaustivedescribes various elements of intellectual capital’s effect on executive self-motivation,the chapter highlights the effectiveness of the intellectual capital on executiveself-motivation, and provide the basis for building intellectual capital incentivessystem. The fifth part is established on the fourth part to construct the organizationalknowledge capital incentive system based on executive self-motivation to manage andstrengthen the effect of intellectual capital drive to improve the existing organizationexecutive incentive system. Existing capital is no longer simply limited to the tangiblephysical capital, intellectual capital, as a new form of capital, although not yet reflectson the organization’s financial statements, it is an integral part of the capital of organization’s operation. One of the main reason is that,in a large extent, it makes theorganization’s senior managers do their jobs conscientiously and industriously so as toachieve organizational added value effectively. Incentive compensation, as part of theorganization’s management control, is also one of the valuable research topics in thefield of accounting. This paper starts from the capital elements of finance theory withthe perspective of self-motivated senior managers in an organization, and knowledgecapital is included in the analysis framework. Meanwhile, drawing on the knowledgecapital HSC structural intellectual capital classification criteria, the elements ofintellectual capital is to be divided and the specific effects of the different elements ofcapital on the self-motivation of senior managers are to be explored. With the help ofthe introduction of intellectual capital theory, for one thing, there will be an effectivesolution to the motivation research on the confusion of integration and classificationcriteria induced by behavior; for another, through analyzing the mechanism ofexecutives’ self-motivation by different intellectual capital, organizations can establisha senior management incentive systems designed to improve the operationalefficiency of the organizational knowledge capital, and enhance the intellectual capitalmanagers self-motivation effect. Chapter VI is the conclusion of the paper.