To design a management control system that meets an organization s needs, managers must identify what motivates employees, ____and___. A) develop performance measures that meet organizational objectives: establish an accounting system to measure productivity B) develop performance measures based on these employee motivators: establish a monitoring and reporting structure for the performance measures C) develop performance measures to encourage managerial effort: establish a monitoring and reporting structure for productivity D) develop performance measures based on goal congruence: establish an accounting system to measure goal congruence