<![CDATA[This study aims to analyze the role of motivation and the effectiveness of management control systems in improving employee performance at PT Putra Perkasa Sulawesi. Using a qualitative approach through interviews, observations, and documentation, this research examines how behavioral accounting contributes to directing employee behavior in order to achieve organizational goals. The findings indicate that both intrinsic and extrinsic motivation play an important role in enhancing performance through incentive systems, communication, and development opportunities. An effective management control system is also able to strengthen work discipline and reporting accuracy. However, resistance to change and organizational cultural barriers remain challenges in the implementation of behavioral accounting. This study confirms that the integration of a behavioral approach into management systems can improve performance and support the sustainability of the company.]]>
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