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ACCA《F1会计师与企业》辅导讲义60

分类:ACCA | 更新时间:2016-07-08 | 来源:转载
    § Organisations have distinctive cultures, and behaviour acceptable in one organisational culture may be inappropriate in another – think about the different cultures in the different accountancy firms.
    § Also cultures develop over time or can change instantly as a result of a single major event, e.g. death of company founder, threatened takeover, etc.
    1.2 Components of culture
    The key elements of organisational culture are:
    § Norms guide people’s behaviour, suggesting what is or is not appropriate (the ‘done thing’。)
    § Symbols or symbolic action, e.g. rituals such as buying the office a cake on your birthday.
    § Beliefs underlie the culture by identifying what is important, e.g. a belief in the importance of people as individuals.
    2 The factors that shape the culture of the organisation
    The six major influences on the culture of an organisation are as follows:
    § Size – how large is the organisation – in terms of turnover, physical size, employee numbers?
    § Technology – how technologically advanced is the organisation – either in terms of its product, or its productive processes?
    § Diversity – how diverse is the company – either in terms of product range, geographical spread or cultural make-up of its stakeholders?
    § Age – how old is the business or the managers of the business – do its strategic level decision makers have experience to draw upon?

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