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ACCA《F1会计师与企业》辅导讲义64

分类:ACCA | 更新时间:2016-07-08 | 来源:转载
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    The power culture – This culture tends to rely on a central figure for its strength and has lines of communication which not only radiate out from this centre but link side ways across the organisation. This may be expressed as a web. The boss sits in the centre, surrounded by ever widening circles of intimates and influence. There are few procedures and rules of a formal kind and little bureaucracy.
    The dominant influence of the centre results in a structure that is able to move quickly and respond to change and outside threats. This culture is often found in small entrepreneurial organisations but will frequently break down as they grow since the web is more difficult to maintain with size. As might be expected attempts to implement a structured system into this culture are likely to be vigorously resisted both on the grounds of constraining flexibility and unnecessary costs.

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