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ACCA《F1会计师与企业》辅导讲义63

分类:ACCA | 更新时间:2016-07-08 | 来源:转载
    § The role culture – In this version of culture, people describe their job by its duties, not by its purpose. It is a bureaucratic organisation, where the structure determines the authority and responsibility of individuals and there is a strong emphasis on hierarchy and status.
    § The task culture is best seen in teams established to achieve specific tasks, e.g. project teams. People describe their positions in terms of the results they are achieving. Nothing is allowed to get in the way of task accomplishment. If individuals do not have the skills or technical knowledge to perform a task they are retrained or replaced.
    § The person culture is characterised by the fact it exist to satisfy the requirements of the particular individual(s) involved in the organisation. The person culture is to be found in a small, highly participatory organisation where individuals undertake all the duties themselves, for example, a barrister in chambers.

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