standard and reward

I am puzzled as to where you are quoting these words from given that they are not mentioned in the syllabus and neither do they relate specifically to Fitzgerald and Moons building block model!!

Standards are the norms against which performance is measured, whether it be measurement in terms of variances of measurement of in terms of non-performance measures (and are discussed in the lectures on variances and on budgeting (where rewards are discussed also)).

For managers to be encouraged to aim to improve on the standards, they need to accept that the standards are fair (equity) are achievable (possible to meet) and they need to accept them (ownership).

One way of encouraging managers to meet (or improve on) the standards is to reward them if they do manage to. Reward schemes are discussed in the lectures on budgeting and to be successful in motivating managers they need to be clear (clarity), they need to be motivating (encouraging) and need to be rewarding managers over things they are personally able to control (controllability).