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All of the following accounts have normal debit balances except
Goal Difficulty
Describes how challenging a set goal is to achieve, which can influence motivation and effort levels.
Learned Needs Model
A theory suggesting that people's needs can be acquired or changed through experiences and interactions with the environment.
Herzberg's Motivator-Hygiene Model
A theory that suggests job satisfaction and dissatisfaction arise from two different sets of factors - satisfaction from motivating factors and dissatisfaction from hygiene factors.
Motivators
Factors that stimulate enthusiasm and energy in individuals to pursue a particular course of action or continue in their efforts to achieve a goal.
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