2011年ACCA《F1会计师与企业》辅导讲义(17)

文章作者 100test 发表时间 2011:10:08 12:00:43
来源 100Test.Com百考试题网


  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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