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In responsibility accounting,a center's performance is measured by those costs which are controllable.Controllable costs are best described as including (CMA adapted)
Extrinsic Motivation
A form of motivation that drives individuals to perform tasks and engage in activities mainly because of external rewards or to avoid punishment.
Intrinsic Motivation
The drive to engage in an activity for its own sake, without the need for external reward or recognition.
External Reward
A reward that comes from outside the individual, often used as motivation for behavior, such as money, grades, praise, or awards.
Affiliation
A psychological need to feel a sense of involvement and "belonging" within a social group; it's the driving force behind our desire to build friendships, join groups, and identify with others.
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