... managers and accountants on higher performance. For owners, they should be especially aware of the importance of motivation because only if they understand the importance of it, then can they ... directly engage in the ownership of the company. In addition, this can be an effective way to tie the managers’ performance with the best interest of the company. In the case of managers approaching ... clashes and non-cooperation and brings harmony, unity and co-operative outlook among employees” (Gauray Akrani, 2010). As a result, the company can increase the efficiency and productivity of employees...