2012年ACCA考试《F1会计师与企业》讲义(17)

来源:ACCA/CAT    发布时间:2012-02-04    ACCA/CAT视频    评论

为了帮助考生系统的复习2012年ACCA考试课程全面的了解ACCA考试教材的相关重点,小编特编辑汇总了2012年ACCA考试辅导资料,希望对您参加本次考试有所帮助!

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?

§ History – what worked in the past? Do decision makers have past successes to draw upon; are they willing to learn from their mistakes?

§ Ownership – is the organisation owned by a sole trade? Are there a small number of institutional shareholders or are there large numbers of small shareholders?

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