To design a management control system that meets an organization's needs, managers must identify what motivates employees, _____ and _____.

a. develop performance measures based on these employee motivators; establish a monitoring and reporting structure for the performance measures.

b. develop performance measures to encourage managerial effort; establish a monitoring and reporting structure for productivity.

c. develop performance measures that meet organizational objectives; establish an accounting system to measure productivity.

d. develop performance measures based on goal congruence; establish an accounting system to measure goal congruence.