According to Simons and Enz (1995), employees from different departments responded in a different way to the job rewards offered by the organization, suggesting that individual differences and individual-level variables should be considered when designing incentive programs. Hierarchical management level may contribute to different employees being motivated by the satisfaction of different needs. Individual studies have shown, for example, that recognition and appreciation, rewards and salary and improving task performance are among the three main factors that motivate managers to have a good performance in a number of different contexts (Analoui, 2000; Lundin and Soderholm, 1995). However, for lower-level employees, the satisfaction of needs such as self-development, team work, salary and rewards seem to have the most impact in triggering motivation and on end in their performance (Spreitzer, 1995). However, to date very little has been done to investigate whether there are differences among employees at various levels of hierarchy within the same organization.