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ACCA考试公司法和商法F4重点内容7

来源 :中华考试网 2016-03-07

  1 Defining organisational culture

  1.1 Definition

  Culture is expressed by Handy as being: ‘the way we do things around here’. By this Handy means the sum total of the belief, knowledge, attitudes, norms and customs that prevail in an organisation.

  § 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:

2012年ACCA考试《F1会计师与企业》讲义辅导(14)

  § 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.

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