As people are human beings, they have to be motivated to live and survive for many reasons. They have many desires which are different depending on their life styles and needs that Quinn explains about Abraham Maslow’s psychological hierarchy which ranks human needs. The relationship of human beings and different levels of the hierarchy depends on their professions and lifestyles. Quinn mentions people needs may vary which describes something is essential for one person which might not even be a requirement for another. For example, although a soldier needs a gun, an accountant doesn’t need a gun, but they might prefer a good calculator or a computer because they need to calculate and trace people’s properties or companies’ finances. Based on the Maslow’s hierarchy, survival needs, safety and security needs, and esteem and self-esteem needs would be the most relevant to an accountant.
Since accountants are human beings, they should motivate themselves for their survival needs: eating, drinking and sleeping as a rudimentary requirement. If accountants have to make important budget decisions when they are starving, they not only might make impetuous and irrevocable wrong decisions but also cannot focus on their job, then become even of lethargic and will just think about when they can eat. Quinn shows that point as people forget about their family, think about only food and become no enthusiasm, no hope, no interest in doing something and short temper when they cannot get food. In the same way, drinking is as important as eating for their survival needs too. Accountants have to be detail-oriented, highly organized and think step by step at all time so they also need to sleep enough. If they don’t sleep enough, they will be disorganized, despondent and unable to concentrate on their job. According to Quinn’s explanation, when people don’t sleep enough, they cannot focus their job.
The next important level of accountants is safety and security which