If employees focus their energy on the lowest level, which is physiological, needs, then it will be insufficient (McGregor 1957/2012 : 156). In contrast, a new management theory, known as Theory Y, assumes that the role of the manager is to develop the employee by creating opportunities, unlocking their potential, encouraging their growth and providing advice. Theory Y assumes that employees are participatory and will self-direct and self-control to achieve the goals and objectives of the organization. Managers assume the best in their employees, which makes them want to come to work. Employees are also full of potential through their creativity and imagination and are capable of solving organizational problems (McGregor 1957/2012: 156). By using scientific management, we try to avoid giving jobs to employees who do not use their abilities. Management wants to move toward Theory Y but knows it will be difficult to change attitudes. Employees and managers are used to being directed and controlled (McGregor 1957/2012: 157). The change will be