BUDGETS

Another modern theory suggests it is the size of his or her budget that gives a manager the most satisfaction. How often have you ascribed this motive to your governmental and not-for-profit colleagues? But it might apply to most corporate middle managers, as well. The number of employees you direct has a bearing on your salary; the amount of money that flows into and out of your control is a measure of your importance; the size of your department often dictates the size of your expense account, company car, office, etc. These things create far stronger urgings that a few extra pennies added to the EPS.