Theory X And Theory Y By Mcgregor. Each assumes that the manager’s role is to organize resources, including people, to best benefit the company. Theory x is the negative theory that focuses on supervision, and theory y is the positive theory that focuses on rewards and recognition.

He referred to these two perceptions as theory x and theory y. However, he found that an organisation. Acting on this assumption, the supervisor will exert tight control over employees, monitor their work closely, and hesitantly delegate.