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ACCA《F1会计师与企业》辅导讲义62

分类:ACCA | 更新时间:2016-07-08 | 来源:转载
    § Artefacts – these are the aspects of culture that can be easily seen, e.g. the way that people dress.
    § Espoused values – these are the strategies and goals of an organisation, including company slogans etc.
    § Basic assumptions and values – these are difficult to identify as they are unseen, and exist mainly at the unconscious level.
    New employees find the last level of culture the most difficult to understand, and lack of understanding of the basic value is one of the main contributors to failure when trying to implement change.
    Test your understanding 1
    Schein said that leadership and culture were totally divorced from one another. True or false?
    Test your understanding 2
    State three aspects of culture that could be classified as artifacts.
    3.2 Handy
    Handy popularised four culture types.
    § The power culture – Here, there is one major source of power and influence. This is most likely to be the owner(s) of the organisation, who strive to maintain absolute control over subordinates. There are few procedures and rules of a formal kind.

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